According to the new accounting standards, which item shows that employee education expenses do not

According to Cai Qi [2018] No. 48 "Ministry of Finance.

Regarding the implementation of the revised General Principles of Enterprise Finance.

Notice on the issue, the enterprise is no longer in accordance with the total salary.

14 Provision for employee benefits.

The employee welfare expenses that have been accrued in 2018 shall be reversed. It is no longer necessary to accrue welfare expenses, and it is good to pay according to the facts.

Employee education funds.

The interpretation of the tax law and the general financial rules is inconsistent, as follows:

1. Provisions and interpretation of tax laws:

Guo Shui Han 2018 No. 98 Notice of the State Administration of Taxation on the Convergence of Several Tax Matters of Enterprise Income Tax "5. On the treatment of the balance of employee education funds in previous years.

For the balance of employee education funds that have been accrued before 2018 but have not yet been used, the new employee education funds incurred in 2018 and later shall be deducted from the balance first. If there is still a surplus, it will be kept for use in the following years. “

It is interpreted that there is no need to make provision after 2018, and the actual amount incurred is included but does not exceed the standard.

2. Provisions on the General Principles of Finance.

Article 44 of the Decree No. 41 of the Ministry of Finance of the People's Republic of China Article 44 The financial treatment of the housing provident fund paid by the enterprise for the employees and the monetized distribution of the housing for the employees shall be implemented in accordance with the relevant provisions of the state.

Funds for employee education shall be withdrawn in accordance with the proportion prescribed by the state, and shall be used exclusively for the follow-up vocational education and vocational training of enterprise employees. Trade union funding.

In accordance with the proportion prescribed by the state, it shall be withdrawn and allocated to the trade union.

Cai Qi [2018] No. 48 Notice of the Ministry of Finance on Issues Concerning the Implementation of the Revised General Principles of Enterprise Finance: 1. On the connection issue of the reform of the financial system of employee welfare expensesAfter the implementation of the revised General Principles of Enterprise Finance, enterprises will no longer accrue employee welfare expenses according to the total salary14, and the employee welfare expenses that have been accrued in 2018 shall be reversed.

Cai Qi [2018] 34 Notice of the Ministry of Finance on Issues Concerning the Convergence of the Old and New Financial Systems of Enterprises: If there is a surplus of the welfare expenses payable before the implementation of the General Principles of Enterprise Finance, the contributions made by enterprises that meet the requirements shall be paid from the welfare expenses payable.

The provisions of the General Financial Principles on employee education funds have not changed, and the provision is still possible.

If you combine the above provisions, tax laws and accounting regulations are different, please select Apply. I don't know if it will help you. Personally, I recommend that it be charged when it actually occurs, and it does not need to be accrued.

According to the relevant provisions of the state, there is no need to accrue the education funds of employees. What is Employee Education Funding? The education fund for employees is withdrawn from the total salary according to a certain proportion and used for the education of employees.

The relevant knowledge points are in the "Notice on the Pre-tax Deduction Policy for Educational Expenses of Enterprise Employees".

The detailed accounts of other accounts payable are education expenses. This subject can be seen how much the amount of this subject is, and the total salary of the user is generally raised according to the total salary payable to calculate the total salary of the employee.

It will be accrued when it actually occurs.

According to Cai Qi [2007] No. 48 "Notice of the Ministry of Finance on Issues Concerning the Implementation of the Revised General Principles of Enterprise Finance", enterprises no longer accrue employee welfare expenses according to the total salary14; In addition, the funds of the trade union of the enterprise shall be calculated at 2%, and the education expenses of the employees of the enterprise shall not be accrued, and shall be paid according to the facts.

There are two main aspects of trade union funds: one is the part that is handed over to the local trade union, and the other is the part that is retained by the enterprise trade union. The expenses related to the trade union can be included in the trade union funds, but the deduction of the trade union expenses allowed by the tax law cannot exceed 2% of the total taxable wages of the current year.

Accounting standards do not stipulate the proportion of employee education funds, and the tax law has relevant provisions.

The Ministry of Finance and the State Administration of Taxation jointly issued the Notice on the Pre-tax Deduction Policy for the Education Expenses of Enterprise Employees (CS 2018 No. 51), which allows the deduction of the missing part of the employee education expenses incurred by the enterprise from January 1, 2018 not exceeding 8% of the total wages and salaries of the employees. The excess amount is allowed to be carried forward and deducted in subsequent tax years.

1. The newly revised General Principles of Enterprise Finance came into force on January 1, 2007, and Article 43 stipulates that enterprises shall pay social insurance premiums such as basic medical care, basic pension, unemployment, and work-related injury for their employees in accordance with the law, and the required expenses shall be directly disbursed as costs (expenses).

2. Article 44 stipulates that the education funds for employees shall be withdrawn in accordance with the proportion prescribed by the state, and shall be specially used for the follow-up vocational education and vocational training of enterprise employees, and the trade union funds shall be withdrawn and allocated to the trade union in accordance with the proportion prescribed by the state.

3. There is no trace of the welfare expenses payable and their accrual in the content of the general financial rules of the new enterprise.

Employees' education expenses do not need to be accrued. In the actual operation process, the staff education funds do not need to be accrued, and the actual payment is reimbursed, so it is necessary to set up the "staff education funds" under the "employee remuneration" for accounting.

Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law.

Except as otherwise provided by the competent financial and taxation authorities, the part of the employee education expenses incurred by the enterprise that does not exceed the total wages and salaries shall be allowed to be deducted. The excess amount is allowed to be carried forward and deducted in subsequent tax years.

Article 45.

Special funds for environmental protection and ecological restoration withdrawn by enterprises in accordance with the relevant provisions of laws and administrative regulations are allowed to be deducted. If the above-mentioned special funds are changed after being taken with caution, they shall not be deducted.

Employee Zheng shirt education funds refer to the enterprise according to a certain proportion of the total salary to extract a fee for the cause of education, the enterprise incurred staff education expenditure, not more than 8% of the total wages and salaries, allowed to be deducted in the calculation of enterprise income tax taxable income, staff education funds can not be accrued, in the actual occurrence, directly included in the voucher, the final settlement and then adjusted.

Under the new standard, employee education expenses and trade union funds do not need to be accrued, and are directly included in the current profit or loss when incurred.

It should be paid according to the actual expenditure, and the welfare expenses can no longer be accrued in 2007, which can be referred to the Notice on Issues Concerning the Implementation of the Revised General Principles of Enterprise Finance (Cai Qi [2007] No. 48).

According to the actual expenditure, the tax should not exceed 14%.

It is not required to be accrued, but if it is, it is necessary to pay attention to whether the accrual part is exceeded when the income tax is settled, and the excess part needs to be adjusted for tax payment. When it happens:

Borrow: Employee Remuneration Payable - Employee Education Expenses.

Credit: Cash, Bank Settlement**

Borrow: Administrative Expenses Production Costs - Other Remuneration.

Credit: Employee Remuneration Payable - Employee Education Expenses.

If you don't pass the subject of payable employee compensation, it's all wrong!