Can personal income tax on company expenses be included in wages payable?

1. If the salary amount on the wage table is 2,500 yuan, the enterprise pays 25 yuan of individual income tax (which can be regarded as employee welfare), 1. Enterprises that implement the "Accounting System for Business Enterprises".

Borrow: Wages payable.

Borrow: Welfare expenses payable.

Credit: Tax Payable - Individual Income Tax Payable.

Credit: Cash 2500

2. Enterprises that implement the "Accounting Standards for Business Enterprises".

Borrow: Employee Compensation Payable - Employee Salary.

Borrow: Employee Compensation Payable - Employee Benefits.

Credit: Tax Payable - Individual Income Tax Payable.

Credit: Cash 2500

2. If it is withheld, it is.

1. Enterprises that implement the "Accounting System for Business Enterprises".

Borrow: Wages payable.

Credit: Tax Payable - Individual Income Tax Payable.

Credit: Cash 2475

2. Enterprises that implement the "Accounting Standards for Business Enterprises".

Borrow: Employee Compensation Payable - Employee Salary.

Credit: Tax Payable - Individual Income Tax Payable.

Credit: Cash 2475

No, individual income tax is an adjustment of personal income, and it has nothing to do with the enterprise, which is only withheld and paid by the enterprise.

Borrow: Salary payable 2500

Credit: Other Payables - Personal Income Tax 25

Cash 2475

Borrow: Other Payables - Personal Income Tax 25

Credit: Bank Deposit 25

Borrow: Salary payable 2500

Credit: Cash 2475

Tax Payable – Personal Income Tax Payable 25

Yes, but different accounting treatments will result in different tax matters.

In enterprises, the taxpayers of individual income tax are individual employees, and the enterprises that pay wages and salaries are the obligors to perform the withholding and payment of individual income tax.

In general, if the enterprise bears the individual income tax of its employees and the amount of individual income tax paid is separately included in the expense (such as the "management expenses" account mentioned in the title), then the amount of the expenditure shall not be deducted before tax and shall be adjusted for tax (increase the taxable income of enterprise income tax).

If the amount of individual income tax borne by the enterprise is included in the corresponding cost (i.e., included in the cost verification and payment of wages) and not separately included in the expense treatment, then no tax adjustment is required.

There are currently different views on the above understanding matters, and it is advisable to consult the local tax office.

According to the salary payable, for example, if you should pay a salary of 5000, deduct 600 from the insurance provident fund, etc., then your personal income tax calculation method is: 5000-600-2000 (base) = 24002400 * 10%-25 (quick deduction) = 215 Then, your actual salary is: 5000-600-215 = 4185

Individual income tax on wages is paid according to the actual income of individuals after deducting endowment insurance, medical insurance, unemployment insurance, provident fund, etc.

Individual income tax is calculated based on the wages payable minus statutory exemptions.

Generally, the corresponding individual income tax is deducted based on the salary on the labor contract.

Answer: Individual income tax is calculated according to the actual salary, to be precise, the calculation of the tax payable by the individual is the salary income minus the special additional deduction and social security and other expenses to calculate, the calculation formula is (salary - special additional deduction - social security deduction - starting line) * tax rate.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

Personal income tax BAI

It is calculated through the DU of employee compensation payable.

The salary is issued, and the voucher attachment is the payment review and approval form and the salary answer form signed by the employee (payee).

Borrow: Employee Remuneration Payable - Salary Payment * Monthly Salary.

Credit: Taxes payable - Individual income tax payable - Individual income tax withheld by employees for * months.

Credit: Bank deposits.

Borrow: tax payable - individual income tax payable - individual income tax payable by employees.

Credit: Bank deposits.

1) The payment of this month's salary including withholding tax is necessary to have a transfer entry, debit the account of employee remuneration payable - salary; At the same time, the tax payable - individual tax account is credited.

2) When paying individual income tax, the voucher is borrowed from the tax payable - individual income tax loan: bank deposit.

Calculation method of individual income tax:

Payable individual income tax amount = taxable income applicable tax rate - quick deduction taxable income = monthly income after deducting three insurances and one housing fund - deduction standard deduction standard 3,500 yuan per month (officially implemented on September 1, 2011) (applicable to wages and salaries).