About taxable wages at the time of final settlement

I know you're talking about taxable wages for corporate income tax. It is not a salary under personal income tax.

Recently, a new law has been introduced, which is about corporate income tax taxable wages.

Provisions: From July 1, 2006, the pre-tax deduction limit for enterprise salary expenses will be adjusted to 1,600 yuan per person per month.

Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Pre-tax Deduction Policy for Enterprise Income Tax Wage Expenses.

Cai Shui [2006] No. 126.

Finance Departments (Bureaus), State Taxation Bureaus, Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and the Finance Bureau of the Xinjiang Production and Construction Corps

With the approval of ***, the relevant issues concerning the adjustment of the pre-tax deduction policy for enterprise income tax and wage expenses are hereby notified as follows:

1. Since July 1, 2006, the pre-tax deduction limit for enterprise wage expenses has been adjusted to 1,600 yuan per capita per month. The part of the salary actually paid by the enterprise within the above deduction limit is allowed to be deducted before the enterprise income tax; No deduction shall be made for the portion exceeding the above deduction limit.

The wages paid by enterprises before June 30, 2006 are still subject to the deduction standards before the policy adjustment, and the part that exceeds the prescribed deduction standards shall not be carried forward to the next six months of this year for deduction.

2. The provisions on the increase in the deduction limit for taxable wages within the range of no more than 20 for the people of all provinces, autonomous regions and municipalities directly under the Central Government shall cease to be implemented.

3. In accordance with the provisions of the state, state-owned and state-controlled enterprises that implement the work-efficiency linkage method may continue to apply the work-efficiency linkage method in accordance with the principle that the growth rate of total wages is lower than the growth rate of economic efficiency and the increase rate of average wages of employees is lower than the growth rate of labor productivity (hereinafter referred to as the "two below" principle). The part of the total wages actually paid by the enterprise within the approved amount can be deducted according to the facts; The excess amount cannot be deducted.

Fourth, the taxable wages of state-owned and state-controlled financial and insurance enterprises after restructuring and restructuring can be approved by the competent departments of finance and taxation in accordance with the method of linking work efficiency and in accordance with the principle of "two below".

5. All forms of labor remuneration and other related expenditures paid by an enterprise to its employees, including bonuses, allowances, subsidies and other wage expenditures, shall be included in the total wages of the enterprise.

6. All localities shall not raise the pre-tax deduction limit for enterprise wage expenses without authorization, and expand the scope of enterprises that implement the method of linking work efficiency. All localities have already issued regulations that do not conform to the above-mentioned policies, and their implementation should be stopped.

7. The tax authorities at all levels should conscientiously implement the above-mentioned policies and regulations, calculate the impact of the adjustment of the taxable wage deduction policy to reduce the enterprise income tax revenue, and adjust the amount of enterprise income tax prepaid by each enterprise in July and February this year in a timely manner.

8. This circular shall come into force on July 1, 2006. Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Deduction Limit for Taxable Wages (Cai Shui Zi [1996] No. 43) and the Notice on Adjusting the Deduction Limit for Taxable Wages (Cai Shui Zi [1999] No. 258) shall be repealed at the same time.

Ministry of Finance, State Administration of Taxation.

2 September 1, 6 years.

Now it should be 1600 yuan per person, and the excess part should be increased.

Before 2006, it was 960 yuan, and in January 2006, the taxable salary has been changed to 1600 yuan

1.When filling in the enterprise income tax final settlement and payment of employee remuneration form, you need to check the detailed statement of employee salary expenditure and tax adjustment in the filling form.

2.Enter the employee salary to fill in**, first fill in the salary expenditure.

Amount in account: It is the specific amount recorded in the accounting accounts.

Example: If a salary of 15,000 is accrued in the current year, 15,000 is entered.

3.Actual amount: The amount of wages actually paid to employees, and the specific amount of wages minus the wages that have not been paid before May 31, 4.

Example: If the actual salary paid in the current year is 10,000, enter 10,000.

4.Tax amount: The amount of wages allowed to be deducted by the tax law, usually the amount of wages actually paid to employees, is filled in 1000000.

5.Tax adjustment amount: is the difference between the account amount and the tax amount, the tax amount is less than the account amount will form an increase amount, for example: 15000-10000 = 5000, increase by 5000.

6.If the enterprise still has welfare expenses, fill in the employee welfare expenses column according to the above methods.

Employee welfare expenses: shall not exceed 14% of wages, and the rest will be adjusted.

7.Employee education expenses and labor expenses also need to be filled in according to the amount recorded in the account, the actual amount incurred, and the amount of taxes.

Employee education funds: shall not exceed 8% of wages, and the excess part will be adjusted.

Labor expenses: shall not exceed 2% of wages, and the excess part will be adjusted.

8.After filling out the employee compensation table, you can fill in the total amount in the period expense schedule.

First, the front. The detailed statement of employee remuneration expenditure and tax adjustment mainly reflects the expenditure of employee remuneration incurred by taxpayers, including wages and salaries, employee welfare expenses, employee education expenses, trade union funds, various basic social security contributions, housing provident fund, supplementary pension insurance, supplementary medical insurance, etc. and the items and amounts that need to be adjusted due to inconsistencies between accounting treatment and tax regulations.

This form is required as long as there is a relevant employee salary expense, regardless of whether it is a tax adjustment or not.

2. Analysis. Total wages and salaries refer to the total amount of wages and salaries actually paid by an enterprise in accordance with Article 1 of this Circular, excluding employee welfare expenses, employee education expenses, trade union funds, pension insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums and housing provident fund. The wages and salaries of state-owned enterprises shall not exceed the excess part of the limited amount given by the relevant departments, shall not be included in the total wages and salaries of the enterprise, and shall not be deducted when calculating the taxable income of the enterprise.

3. What is the definition of the payroll tax amount.

The amount of salary tax refers to the individual income tax, which is the general term of the legal norms that adjust the social relations between the tax authorities and natural persons in the process of collection and management of individual income tax, and the taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers have full tax obligations and must pay individual income tax on all their income within and outside China, while non-resident taxpayers only pay individual income tax on their income in China. Individual income tax is a kind of income tax levied by the state on the income of its own citizens, individuals residing in the country and the income of overseas individuals in the country.

Summary. 1. The principle of why employees' remuneration needs to be adjusted when the income tax is settled.

In accordance with the provisions of the tax law, when the final settlement of enterprise income tax is settled, the employee welfare expenses, education expenses and trade union expenses payable to employees shall be adjusted for the tax payment that exceeds the deduction ratio of the tax law.

Policy basis. According to Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, reasonable wages and salaries incurred by enterprises are allowed to be deducted; The so-called "reasonable wages and salaries" refer to the wages and salaries actually paid to employees by the enterprise in accordance with the wage and salary system formulated by the general meeting of shareholders, the board of directors, the remuneration committee or the relevant management agencies.

According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the part of the employee welfare expenses incurred by an enterprise that does not exceed 14% of the total wages and salaries is allowed to be deducted.

Why is the adjustment of employees' remuneration taxed when the final settlement is settled?

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1. Why is the employee salary required to be adjusted in the final settlement of income taxAccording to the provisions of the tax law, when the final settlement of enterprise income tax, the employee welfare expenses, education funds, and trade union expenses payable to the employee remuneration are adjusted for the need to exceed the deduction ratio of the tax law Policy basisAccording to Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, reasonable wages and salaries incurred by enterprises are allowed to be deducted; The so-called "reasonable wages and salaries" refer to the wages and salaries actually paid to employees by the enterprise in accordance with the wage and salary system formulated by the general meeting of shareholders, the board of directors, the remuneration committee or the relevant management agencies. According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China:

The part of the employee welfare expenses incurred by the enterprise that does not exceed 14% of the total wages and salaries is allowed to be deducted.

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Salary and salary income tax calculation methodSalary income, calculated and levied individual income tax on a monthly basis, individual income tax is withheld and paid by the unit, and the wages in hand are after-tax wages. The following will tell you about the calculation method of salary tax, in order to carry the spirit and precautions, the working class works hard to make money, and the tax payment must be clear. Taxable income = salary income - five insurances and one housing fund - tax threshold (5000 yuan) tax payable = taxable income Tax rate - quick deduction The above is the calculation formula for the calculation of individual income tax on wages and salaries.

First of all, we have to confirm whether the salary income needs to be taxed, some companies pay five social insurance and one housing fund to employees, and employees themselves should pay a part of the proportion, the part paid by employees is directly deducted from the salary by the company, and the employee's five social insurance and one housing fund expenditure does not need to be taxed, after the salary income is subtracted from the five social insurance and one housing fund, if the balance is greater than the threshold of 5000 yuan, then the individual income tax must be paid, and if the balance is less than 5000 yuan, there is no need to pay tax. The taxable income is the amount of income that should be subject to individual income tax, which is minus the balance of the five insurances and one housing fund from the salary income, and then the individual income tax threshold. After calculating the taxable income, the following is to check the corresponding tax rate and quick deduction according to the individual income tax rate table, and now the seven-level excess progressive tax rate table is used, which mainly determines the tax rate and quick deduction according to the amount of taxable income.

For example, the taxable income is 4,500 yuan, which belongs to the "part exceeding 3,000 to 12,000 yuan", the corresponding tax rate is 10%, the quick deduction is 210, and the tax payable is the individual income tax payable = 4,500 * 10% - 210 = 240 yuan. When referring to the above table, it must be noted that the taxable income should be compared with **, and the salary income must not be used to calculate with reference. Example:

Zhang San's salary income is 6,000 yuan, and the part of the individual payment of five insurances and one housing fund is 500 yuan, so the taxable income = 6000-500-5000 = 500 yuan, the comparison tax rate table is only faintly known, the tax rate is 3%, the quick deduction is 0, and the individual income tax payable = 500 * 3% - 0 = 15 yuan. Note that for domestic residents, the individual income tax threshold is 5,000 yuan, and if they are foreigners, their individual income tax threshold is different from ours, but the calculation method is the same.

Individual Income Tax Law of the People's Republic of China

Article 2. Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Standards: 1. The part of the employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries to be deducted. 2. The part of the trade union expenses incurred by the enterprise shall not exceed 2% of the total salary shall be allowed to be deducted.

3. The part of the education expenses incurred by the enterprise shall not exceed the wages and salaries of the employees. Article 5 of the Enterprise Income Tax Law of the People's Republic of China stipulates that the total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses allowed to be made up in previous years.

Law of the People's Republic of China on Hidden Tax on Personal Income

Article 2. Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.