What accounting entries should be recorded for sending red envelopes to customers

If there is no such accounting entry, the accounts are processed after adaptation. Sending red envelopes to be recorded in accounting entries, do you want human life?Ha ha.

You can only do this in the form of a meal ticket or a shopping invoice from the mall.

Take some food and beverage invoices to count them and include them in business entertainment expenses.

Borrow: Non-operating expenses.

Credit: Cash.

Discounts, commissions, and rebates.

China's Anti-Unfair Competition Law correctly distinguishes between these three: discount refers to the deduction of a certain proportion of the total price of the purchased and sold goods, that is, the so-called "discount", and the total amount of the price is deducted immediately or paid in advance when the price is paid.

Return some more. Commission refers to the remuneration received by intermediaries with independent status, such as brokers, for providing business services to others and matching transactions. Discounts and commissions are allowed in the purchase and sale of goods, but discounts or commissions are given and received.

Both parties to the transaction must use both express and recorded methods. The so-called rebate is usually considered to be in the commodity transaction, one party deducts a part of the money given to the other party or its entrusted person (referring to the manager) from the payment received. Return.

The deduction is usually paid by the seller in return to the buyer or its principal, but in some cases it may also be paid by the buyer to the seller or its **person. Rebates are actually a redistribution of sales profits, which are paid secretly off the books.

Rebates are prohibited. The key here is the understanding of "off-the-books" and "covertly". Off-the-books refers to not being included in the formal financial accounts, and implicitly refers to not being clearly stated in contracts, invoices, etc. Off-the-books, covertly refers to falling into the purchase and sale of goods.

The part of the income from the individual's pocket or the small treasury of the unit.

Off-the-books covertly"It is one of the constituent elements of kickbacks, and it is also the difference between commercial bribery and legal discounts and legal commissions"Those that have not been established in accordance with the law reflect their production and business activities or administrative undertakings.

The financial accounts of the income and expenditure of funds shall be clearly and truthfully recorded in accordance with the provisions of the financial accounting system"。Therefore, off-the-books covert is not a simple literal off-the-books private transaction, and sometimes it seems to be written in the open account on the surface.

Ben, in fact, has undergone a makeover. The use of other invoices to top accounts, other names to enter the accounts, use red invoices to offset the accounts, etc., to give rebates to the other party, etc., all belong to"Off-the-books covertly"。

In practice, however, many people are right"Off-the-books covertly"There is a misunderstanding, that is"Off-the-books express"or"Secretly in the account"It is not illegal, especially some people believe that it is not illegal to accept property outside the account as long as the unit leader knows about it. Affair.

Actually,"Off-the-books covertly"refers to off-the-books"and"Secretly, not off-the-books"or"Secretly, in layman's terms, off-the-books covert refers to not keeping accounts truthfully, including not recording in financial accounts, transferring to other financial accounts, or making false accounts.

of, to"Clearly stated and truthfully recorded"The way to give, not a rebate.

Commissions and rebates are fundamentally different, mainly in the following aspects:

1. The commission is paid by the operator to the intermediary or intermediary, while the rebate is paid to the transaction counterparty;

2. The commission is paid in an explicit manner, and the rebate is paid secretly;

3. Commission is the form of performing the intermediary contract, so that the proper remuneration paid to the intermediary for labor services, and the rebate is the use of the power of the transaction counterparty to obtain transaction opportunities;

4. The commission should not only be stipulated in the contract, but also be issued in accordance with the formal procedures, recorded in the accounting accounts, and paid taxes, and the rebates are neither recorded in the accounts nor taxed.

The method of accounting for cash red envelopes issued to employees is as follows:

1. Accrual of employee red envelopes: According to the distribution schedule, the employee red envelopes are accrued, and the accrued amount is included in the welfare expenses and employee remuneration payable, and the accounting method is as follows.

2. Carry-over profit and loss: At the end of the current period, the welfare expenses will be carried forward to the profit account of the current year, and the accounting method is as follows. <>

3. Carry forward undistributed profits: At the same time, carry forward the profits of the current year to the undistributed profit account, and the accounting method is as follows.

4. Distribute employee red envelopes: Actually issue employees, reverse the salary accounts payable to employees, and make accounts as follows.

Do you need to pay tax when you find a golden red envelope for employees during the holidays?

Need to pay individual income tax, according to the "Regulations for the Implementation of the Individual Income Tax Law", the festival to employees found gold red envelopes belong"Other income", in accordance with"Other income"project, the full amount of the tax rate of 20% is applicable to pay individual income tax.

Don't think that the little bit of personal income tax found in the golden red envelope during the holiday does not need to be paid, and the financial personnel should incorporate it into the salary to calculate the individual income tax together when making accounts, so as not to let employees miss paying the individual income tax.

1. As mentioned in the title, under normal circumstances, if the boss privately pays out of his pocket to give red envelopes to employees, there is generally no need to do accounting treatment, if it is to distribute red envelopes with the company's funds, then, as the accounting treatment of the usual accounting and payment of salaries, that is, debit the relevant cost and expense accounts, credit the employee remuneration payable, debit the employee remuneration payable, and credit the cash in inventory.

Included in management expenses - business entertainment expenses.

Entries: Debit: Administrative Expenses - Business Entertainment Expenses.

Credit: Bank deposits.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The various management expenses incurred by the debit registration enterprise of this account, and the management expenses transferred to the "current year's profit" account at the end of the credit registration period, should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

Enterprises often give red envelopes to employees to improve their enthusiasm for work, and these red envelopes are included in management expenses, employee remuneration and other subjects for accounting, so how to write the accounting entries of red envelopes issued by enterprises to employees?

Borrow: management expenses, sales expenses, production costs, manufacturing expenses, etc.

Credit: Compensation payable to Buran employees - employee benefits.

At the same time: borrow: payable employee compensation - employee benefits.

Credit: cash on hand.

How to make accounting entries for red envelopes given by enterprises to customers?

Borrow: Administrative Expenses - Business Entertainment Expenses.

Credit: Bank deposits.

What is the scope of employee benefits?

Welfare expenses are mainly used for medical expenses of employees, salaries of medical staff, medical expenses, travel expenses for employees injured in the line of duty to seek medical treatment in other places, and subsidies for employees' living difficulties.

1. Subsidy for employees' living difficulties;

2. Medical expenses for employees, including living allowances and other medical expenses required for work-related or non-work-related injuries and disabilities;

3. Death benefits for employees and their immediate family members;

4. Subsidies for collective welfare, including subsidies for the difference between the expenditure and income of collective welfare facilities such as staff bathrooms, laundry rooms, and nursing rooms;

5. Other benefits.

The red envelopes given to employees by the company during the Spring Festival are essentially holiday subsidies issued by the enterprise to employees, which should be included in the total salary management, that is, the corresponding accounting entries should be prepared through the subject of "employee remuneration payable - wages and salaries".

The accounting entries for the accrual of the Spring Festival red envelope fee are as follows:

Borrow: management expenses, sales expenses, production costs, etc.

Credit: Employee Remuneration Payable – Wages and Salaries.

The accounting entries for the actual distribution of Spring Festival red envelopes are as follows:

Borrow: Employee Remuneration Payable - Wages and Salaries.

Credit: Bank Deposits Cash on hand.

Why is the red envelope issued by the company not included in the employee welfare expenses during the Spring Festival?

Employee welfare expenses refer to the welfare expenses provided by enterprises for employees in addition to employee wages, bonuses, allowances, subsidies included in the total wage management, employee education expenses, social insurance premiums, supplementary medical insurance premiums, supplementary pension insurance premiums, housing provident fund and other welfare expenses.

The scope of expenditure of employee welfare expenses includes: medical expenses for employees, subsidies for employees' living difficulties, death benefits for employees and their immediate family members, subsidies for collective welfare, and other welfare benefits. Holiday subsidies issued by enterprises to employees, meal subsidies actually paid on a monthly basis without uniform meal supply, etc., shall be included in the total wage management.

Therefore, the red envelopes issued by the company during the Spring Festival should be included in the "wages and salaries" in the accounting.

The content of wages and salaries.

Wages and salaries refer to all cash and non-cash forms of labor remuneration paid by an enterprise to employees who are employed or employed in the enterprise in each tax year. Income from wages and salaries also refers to wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

Whether the company's issuance of red envelopes during the Spring Festival involves withholding individual income tax.

The company needs to withhold individual income tax for sending red envelopes during the Spring Festival. When the company distributes red envelopes during the Spring Festival, it needs to be included in the wages and salaries of the employees in the current month, and at the same time, individual income tax is withheld according to the "income from wages and salaries". If Beichangguo Company does not withhold individual income tax when issuing red envelopes, it should deduct the tax at the time of payroll.

During the Spring Festival, most companies will issue red envelopes for employees to work harder and create greater value for the company. There are a number of different ways to deal with the red envelopes issued by Dou Shi during the Spring Festival in terms of their financial treatment, and the relevant accounting entries are as follows:

1. Include it in employee welfare expenses:

Borrow: Employee Compensation Payable - Employee Benefits.

Credit: cash in hand, etc.

Pros: Fast.

Disadvantages: Employee benefits need to be occupied, unless there is a reduction in individual income tax in the future, this practice is too disadvantageous. Not only does it need to pay individual income tax on consolidated wages, but it also crowds out employee welfare expenses (according to the law, pre-tax deductions are allowed within 14 days of the total employee welfare salary).

2. Include it in wages and salaries

Borrow: Employee Remuneration Payable - Wages and Salaries.

Credit: bank deposits, cash in hand, etc.

Advantages: It will not crowd out employee welfare expenses, and at the same time expand the total wage base, which is also the most commonly used treatment method at present.

3. Carry it over to the cost:

Borrow: management expenses, sales expenses, production costs, etc.

Credit: Employee Compensation Payable - Wages and Salaries Employee Welfare Expenses.

Advantages: The processing method is relatively convenient.

Note: Carry forward to cost according to the department where the employee is located.

4. Distribute red envelopes in the name of a legal person (shareholder) in the name of an individual.

Borrow: Other receivables - xx shareholders.

Credit: cash on hand.

Advantages: The legal person or shareholder of the unit issues red envelopes in the name of the individual, and the accountant does not have to keep the book.

Disadvantages: If the corporate entity withdraws from the company's account when issuing red envelopes, it needs to keep accounts; Later, the shareholders need to provide other invoices to settle the other receivables.

In order to reward employees, most companies will distribute loose red envelopes in employee WeChat groups during the Spring Festival, so that everyone can grab red envelopes together. Most of the red envelopes issued by WeChat are red envelopes issued by the bosses and leaders' private WeChat balance accounts. So for this kind of red envelope, the person who sends the red envelope and the person who grabs the red envelope are not tax-related, so there is no need to worry about the tax treatment of WeChat red envelopes.