• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Handling Of External Labor Dispatch Expenditure By Enterprises

    2017/4/5 22:23:00 32

    Labor DispatchEmployment ExpenditureAccounting Treatment

    A enterprises show temporary wages of 100 thousand yuan on the payroll. At that time, they were processed as follows: production costs - direct labor, manufacturing costs - wages, management costs - wages, etc.: Loans: payable to employees' salaries - wages. When the wages were paid in the next month, the Ministry of personnel informed that the temporary workers' wages should be paid 100 thousand yuan to the labor dispatching companies, while the labor dispatching companies would invoke the invoice to A enterprises.

    Financial personnel are dumbfounded. What should I do with the payment vouchers? Should I pay for the employees' salaries or should I rush to the labor dispatching companies? Should the wages of these temporary workers be reported as personal income tax? Can this part of the wage be used as a base for calculating welfare costs? Are these personnel the basis for calculating the number of employees when small and small enterprises or high-tech enterprises are identified?

    According to the second amendment to the Enterprise Accounting Standards No. ninth - employee remuneration, which was revised in July 1, 2014 and implemented in 2014, "employee remuneration" refers to various forms of remuneration or compensation provided by enterprises to obtain services provided by workers or to remove labor relations.

    Staff salaries include short-term pay, post employment benefits, dismissal benefits and other long-term employee benefits.

    The benefits provided by enterprises to spouses, children, dependants, deceased employees and other beneficiaries are also employees' remuneration. "

    The third item: "the employees mentioned in this code refer to all personnel who have entered into labor contracts with enterprises, including full-time, part-time and temporary workers, including personnel who have not signed labor contracts with enterprises but are formally appointed by enterprises.

    Those who do not enter into labor contracts with enterprises or have not been formally appointed by them, but those who provide services similar to those provided by employees are also part of the category of workers, including those who provide service to enterprises through employment contracts signed by enterprises and labor intermediary companies.

    It can be seen that the accounting standards for enterprises are clear, and the wages paid by enterprises to receive labor dispatch should be paid as employees' salaries.

    How do we deal with the pre tax deduction for such labor dispatch?

    According to the announcement of the State Administration of Taxation in April 24, 2012, No. fifteenth of 2012, the number of taxable income of enterprise income tax by the State Administration of Taxation

    Tax treatment

    The first issue of the bulletin of the question is: "the pre tax deduction for seasonal workers and temporary workers. The actual expenses arising from the employment of seasonal workers, temporary workers, interns, retired retirees, and the employment of external labor dispatching workers should be divided into wages and salaries expenses and employee welfare expenses, and the enterprise income tax shall be deducted in accordance with the provisions of the enterprise income tax law.

    Where the salaries and salaries are paid, it is allowed to be counted as the base of the total wages and salaries of the enterprises, which is used as the basis for calculating the deduction of other related expenses.

    However, in May 8, 2015, the State Administration of Taxation issued the thirty-fourth notice of the State Administration of Taxation on the pre tax deduction of expenditures such as wages and salaries of employees and welfare expenses of employees, of which third are stipulated as follows: "enterprises accept the tax deduction before employment of external labor dispatching. The actual expenses of enterprises accepting external labor dispatching employment should be deducted in two situations according to the regulations: the expenses directly paid to the labor dispatch companies according to the agreement (contract) shall be paid as labor expenses, and the direct payment to the employees shall be used as the expenses of the salaries and salaries and the expenses of the staff and workers, and the expenses of the staff and workers shall be paid for the expenses paid by the enterprises directly to the labor dispatch companies in accordance with the provisions of the two agreements.

    The cost of wages and salaries shall be included in the base of the total wages and salaries of the enterprise as a basis for calculating the deduction of other related expenses.

    "Notice of the State Administration of Taxation on certain issues concerning tax treatment of the taxable income of enterprise income" (Bulletin No. fifteenth of the General Administration of Taxation 2012). The first relevant provisions of the relevant enterprises accepting the employment of external labor dispatching shall be abolished at the same time.

    It can be seen that the Announcement No. 34 is directly related to the payment of such a simple form of expression for the payment of wages, so as to deal with the problem of deduction of welfare benefits and so on, thus abolishing the provisions of the Announcement No. 15 of 2012.

    According to this statement, if the wage is paid by the dispatched party enterprises (hereinafter referred to as the employing units), then the wages of the employees of the employing units shall be regarded as the basis for deduction of the welfare benefits of the employing units; if the wages are paid to the dispatched companies by the employing units, the personnel sent by the dispatched companies shall be paid as labor expenses, and can not be used as the wages of the employing units, which naturally can not be regarded as the base for the deduction of the welfare benefits.

    This creates a very strange phenomenon. According to the accounting standards of enterprises, as long as enterprises sign contracts or fail to sign contracts, they must be paid by the employing units.

    Temporary worker

    The salary is paid by the sending company, so it can not be regarded as the base of welfare deduction. But in fact, these temporary workers live in the same place with the regular employees in the enterprises. The cost of the canteen is whether or not I am responsible for the work unit or the labor dispatch company. If I am responsible, I can not do the pre tax deduction. If I find the labor dispatching company responsible, then I have to change the contract.

    Excluding the employees' salaries, the number of employees in some small production enterprises is about 110. According to the standard of small and small enterprises, the number of employees is below 100 people. (assuming all the other conditions meet the requirements), is it possible for 99 employees to be employed by themselves, and other personnel are dispatched by labor service companies. Of course, according to the second provision of the Ministry of finance, the State Administration of Taxation on small and small enterprise income tax preferential policies, No. 34 of the fiscal second [2015] 34, "Regulations on the implementation of enterprise income tax law ninety-second" (1) the number of employees mentioned in Xiang Hedi (two), including the number of employees who establish labor relations with enterprises and the number of labor dispatch workers accepted by enterprises. If the employer adopts the invoice of the dispatched company, it enters the labor cost.

    When calculating the number of small profit enterprises, it is necessary to include the number of labor dispatched. However, the number of temporary workers can not be reflected on the books of the enterprises, because the employing units are charged according to the labor invoices.

      同時,高新技術企業(yè)和軟件企業(yè),按規(guī)定是在企業(yè)工作183天以上則需要計入企業(yè)職工人數(shù)的基數(shù),那按34號公告的要求,在用工單位發(fā)工資就算用工單位的工資,就算用工單位的人,在勞務派遣公司發(fā)工資,就算勞務派遣的人?只要用工單位不傻,誰都知道自己不發(fā)工資啊,我都請了勞務派遣公司了,還自己發(fā)工資啊!能懶誰不會懶啊!好在按照《勞務派遣暫行規(guī)定》,使用的被派遣勞動者數(shù)量不得超過其用工總量的10%,不然整個高新技術企業(yè),大部分人員都用勞務派遣公司的人,自己聘用幾個人,那“具有大學專科以上學歷的科技人員占企業(yè)當年職工總數(shù)的30%以上,其中研發(fā)人員占企業(yè)當年職工總數(shù)的10%以上”這一條,真是隨隨便便就可以達到啊!

    So, if

    Employment unit

    According to the accounting standards of enterprises, the wages that are included in the wages payable include the wages of the dispatched personnel. However, the personal income tax of the temporary worker can not be declared in the employment unit (because the company's personal income tax is declared by the sending company).

    If the employment unit deals with the requirements of the Announcement No. 34 of 2015, if the wage is not paid by the employing unit, it should be included in the labor cost, and it should not be used as the wage of the employing unit, so it can not be regarded as the base for the deduction of the welfare cost.

    According to Announcement No. 34, "the actual expenses of enterprises accepting external labor dispatch shall be deducted in accordance with the regulations in two situations: the expenses directly paid to the labor dispatch companies according to the agreement (contract) shall be paid as labor expenses, and the expenses paid directly to the workers shall be paid as wages and salaries and staff welfare expenses."

    It should be in the tax document. Therefore, the tax law must be followed. However, in terms of accounting, in order to accurately calculate the actual production costs of enterprises and so on, according to the requirements of the accounting standards of enterprises, no matter who pays the salary, all of them must be included in the cost and the cost according to the cost accounting units and be included in the remuneration of the employees.

    This will lead to differences between accounting and tax laws. It is suggested that when employing units to calculate wages, they should not only take the invoices of labor dispatch companies as the original vouchers, but also attach temporary wage forms, and establish a reference book, and keep the attendance records of temporary workers, so as to accurately calculate the pre tax deduction base of welfare costs and other tax preferences when making the enterprise income tax settlement, and provide reference materials when enjoying all kinds of tax preferences.

    For more information, please pay attention to the world clothing shoes and hats and Internet cafes.


    • Related reading

    Why Accounting Firms Recruit Completely Wrong?

    Accounting teller
    |
    2017/4/5 22:04:00
    22

    Do You Know The Six Traits Of Accounting Entry?

    Accounting teller
    |
    2017/3/31 22:58:00
    25

    Handling Of External Labor Dispatch Expenditure By Enterprises

    Accounting teller
    |
    2017/3/31 21:55:00
    29

    Taxpayers Should Pay Attention To Sales Tax Adjustment.

    Accounting teller
    |
    2017/3/26 16:08:00
    19

    Can We Get A Valid And Valid Certificate Before Tax Deduction?

    Accounting teller
    |
    2017/3/26 15:49:00
    43
    Read the next article

    Sector Growth: To Develop Financial Thinking And Knowledge In The Business Sector.

    Why do the financial departments get a lot of criticism? Because many classic static financial theories will lead to wrong results when they are applied to the dynamic environment, and naturally they will cause dissatisfaction. The next time, everyone will follow the world clothing shoes and hat nets Xiaobian together to take a look at the detailed information.

    主站蜘蛛池模板: 君子温如玉po| 国产农村乱子伦精品视频| 久久久综合久久| 竹菊影视国产精品| 国产精品一在线观看| 中文字幕丝袜诱惑| 欧美成人鲁丝片在线观看| 国产一级强片在线观看| 99re热久久| 日本japanese丰满护士| 亚洲男人的天堂在线播放| 裸のアゲハいきり立つ欲望电影| 天天天天做夜夜夜做| 久久的精品99精品66| 狠狠综合视频精品播放| 国产在线拍揄自揄拍无码| bl道具play珠串震珠强迫| 日韩人妻无码精品无码中文字幕| 免费jizz在线播放视频高清版| 国产日本在线视频| 奇米影视久久777中文字幕| 久久精品国产亚洲精品| 爱情岛论坛亚洲永久入口口| 国产剧情一区二区| 92国产精品午夜福利免费| 无码午夜人妻一区二区不卡视频| 亚洲日韩精品欧美一区二区一| 色丁香在线视频| 国产精品一国产精品| jianema.cn| 日本a中文字幕| 亚洲中文字幕久久精品无码2021| 精品69久久久久久99| 国产噜噜在线视频观看| 91看片淫黄大片.在线天堂| 网站大全黄免费| 精品亚洲成AV人在线观看| 在线观看国产日本| 丰满少妇大力进入| 欧洲美熟女乱又伦av影片| 人妻人人澡人人添人人爽人人玩|