How is the commission accounted for, and how is the commission accounted for?

1. In the process of selling products, taxpayers can pay the necessary commissions to intermediaries, which is a normal expenditure necessary for business activities, so the tax law allows deductions when calculating and paying enterprise income tax.

2. The commission incurred can be included in the operating expenses and management expenses

Borrow: Administrative expenses or operating expenses Commission.

Credit: Monetary funds (cash or bank deposits).

3. The tax department has the following specific requirements for commissions: first, there must be legal and true certificates; secondly, the object of payment must be an independent taxpayer or individual who has the right to engage in intermediary services (the object of payment does not include employees of the enterprise); Finally, the commission paid to an individual, unless otherwise specified, may not exceed 5% of the amount of the service, which can be deducted before income tax.

The above is hereby done!

Management Expenses - Operating Expenses - PR Expenses.

Set it up as you like.

The details of how the commission is credited are as follows:

1. Insurance enterprises: Property insurance enterprises shall calculate the limit according to 15% (including the principal number, the same below) of the balance of all premium income of the current year after deducting the surrender payment; Life insurance policy.

The enterprise shall calculate the limit at 10% of the balance of the total premium income of the current year after deducting the surrender payment, etc.;

2. Other enterprises: 5% of the amount of revenue confirmed by the service agreement or contract signed with the intermediary service agency or individual with legal business qualifications (excluding the two parties to the transaction and their employees, ** and representatives, etc.);

3. Commissions incurred by taxpayers: If the following conditions are met, they can be included in the sales expenses.

There are legal and authentic certificates; The object of payment must be an independent taxpayer or individual who has the right to engage in intermediary services (the object of payment does not include the employees of the enterprise); Commissions paid to individuals, unless otherwise specified, may not exceed 5% of the amount of the service;

4. Pay the distributor's commission: when the distributor is a company, the enterprise pays its commission fee, and the charging company should issue an invoice for the fee, and the enterprise does the following accounting treatment according to the expense invoice, borrowing: sales expenses - commission; Credit: Bank deposits.

When the distributor is an individual, the treatment will be a little different, and the enterprise needs to withhold and pay individual income tax in accordance with the requirements of the tax law while paying the commission fee.

The accounting treatment is: debit: sales expenses - commission; Credit: Taxes Payable - Individual Income Tax ; bank deposits;

5. Actual payment of withholding and payment of individual income tax.

, the accounting treatment is: debit: tax payable - individual income tax; Credit: Bank deposits. The "remuneration" paid to the employees of the enterprise is performance-based wages.

At the same time, the enterprise withholds and pays individual income tax, and the account is passed through the "employee remuneration payable."

Accounts are financially accounted for.

The handling fees and commissions incurred by the enterprise in connection with production and operation shall be allowed to be deducted if they do not exceed the calculation limit specified above; The excess amount shall not be deducted. Enterprises shall truthfully provide the local competent tax authorities with the calculation and distribution table of handling fees and commissions for the current year and other relevant materials, and obtain legal and authentic certificates in accordance with the law.

The commission paid by the enterprise shall be financially accounted for through the account "Sales Fee - Commission". In the actual business process, in order to promote sales, the company will also work with customers and salesmen of the enterprise.

and so on and pay a certain amount of remuneration, these remuneration does not belong to the category of "jujube oak commission". The "remuneration" paid to the customer is generally processed in the form of sales rebates, and the enterprise issues a red letter invoice to offset the corresponding income. If the customer can invoice the commission expense, then the business can process it on a "sales fee-commission" basis.

1. When accruing sales commissions:

Borrow: sales expenses - and Wang infiltration - commissions.

Credit: Employee Compensation Payable – Commission.

2. When the commission is paid:

Borrow: Employee remuneration payable - commission.

Credit: Bank deposits.

3. Carry forward the profit of the year:

Borrow: Profit for the current year.

Credit: Selling Expenses - Referral Ridge Money.

The accrual of sales commissions and then the payment of commissions shall be accounted for through the secondary subjects related to "sales expenses", the secondary subjects related to "employee remuneration payable", and "bank deposits". Sales expenses refer to the various expenses incurred in the process of selling goods and materials and providing labor services. Remuneration payable to employees refers to all kinds of remuneration payable by enterprises to employees in accordance with relevant regulations.

Commissions are included in the accounting treatment of sales expenses.

Borrow: Selling Expenses - Commissions.

Credit: Taxes payable.

Individual income tax is payable.

Withholding and remitting) credit: cash in hand.

Pay commission to withhold and pay individual income tax:

Borrow: tax payable or fee - personal income tax payable (withholding and remitting) Credit: bank deposit or cash in hand.

The commission is calculated as follows: between the trading volume and the trading volume of 3 trading amounts. If it is less than 5 yuan, it will be charged as 5 yuan.

Because the commission fluctuates between 3.

Commission is a fee paid by investors according to a certain percentage of the transaction amount after the transaction is consigned, which is composed of the company's brokerage commission, exchange fee and transaction supervision fee, etc., usually this part is called the fee.

The trading commission of A shares, B shares and **investment** is subject to a downward floating system with the highest upper limit. **The commission charged by the company to the customer (including the ** transaction supervision fee and ** exchange fee, etc., usually this part is called the empty side of the fee, Shenzhen collects, Shanghai charges shall not be higher than the ** transaction amount of 3, nor shall it be less than the ** transaction supervision fee and ** exchange fee collected. If the commission for each transaction of A shares and **investment** is less than 5 yuan, it will be charged at 5 yuan.

**Commission from the above notice can be seen **commission can theoretically only float between 3, strictly speaking, the brokerage also has the cost of manpower, rent, water and electricity and some taxes and other costs, and the brokerage also has to make a profit, in fact, the brokerage gives investors the range of commissions, at least in the above. As of January 2010, the commission for new accounts in Beijing, Shanghai and other places is generally 3, and large funds will be possible8. It is possible to achieve it with a large amount of money or institutions.

The commission paid to non-enterprise employees needs to be invoiced by the other party to the tax bureau, and the invoice indicates the service content and the amount of the brother, and the enterprise shall record the account with the invoice, and the enterprise without the invoice can withhold the individual income tax according to the labor service agreement and enter the account. The commission that can be charged to the sales fee must meet all three conditions:

1. Have a true and legal certificate;

2. The object of payment must be independent and have the right to engage in intermediary services of taxpayers or individuals (the payment object does not include employees of the enterprise);

3. The commission paid to the individual, unless otherwise specified, shall not exceed 5% of the service amount, and there must be an invoice.

1. If it is a commission for employees in the unit, the sail can be rented to be included in the salary and paid through the salary;

2. If it is not the commission of the employees of the unit, you can ask the other party to provide the brother type commission invoice before paying the commission, or go to the tax authority to issue the commission invoice on behalf of the other party, but the tax must be deducted;

3. If the other party does not provide the commission invoice and pays the commission, then you can make an account with the receipt of the other party, but the commission cannot be deducted before tax.