I would like to ask, about the accounting entries of personal income tax

At the time of accrual. Borrow: Employee remuneration payable.

Borrow; Tax Payable - Personal income tax payable.

When turned in. Borrow; Tax Payable - Personal income tax payable.

Borrow; Bank deposits.

Carry forward at the end of the month. Debit: Expenses and other accounts.

Credit: Employee Compensation Payable.

Individual income tax accounting entries should be made as follows:

Borrow: Employee remuneration payable - wages.

Credit: Taxes payable - Personal income tax payable.

Pay withholding personal income tax.

Borrow: tax payable - individual income tax payable.

Credit: Banks ambush deposits.

Scope of personal income tax:

Income from wages and salaries refers to the 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.

Income from remuneration for labor services refers to the income obtained by individuals who independently engage in various types of labor services that are not employed. The contents include: design, decoration, installation, testing, consulting, lectures, translation, review, film and television, recording, performance, performance, exhibition, technical services, introduction services, brokerage services, and other labor services.

Author's remuneration refers to the income obtained by individuals from the publication and publication of their works in the form of books, newspapers and periodicals.

Individual income tax accounting entriesWhen accruing wages and social security.

Borrow: Production Costs, Manufacturing Expenses, Administrative Expenses, Sales Expenses, etc. - Salary Credit: Employee Remuneration Payable - Wages.

Employee remuneration payable - housing provident fund (part borne by the enterprise) Employee salary payable - social shortage insurance (part borne by the enterprise).

When payroll is paid.

Borrow: Employee remuneration payable - wages.

Credit: Bank Deposits, Other Payables - Social Security (Personally Borne Part), Other Payables - Housing Provident Fund (Personally Borne Part).

Taxes payable - Taxes payable on the income of individuals.

Pay social security and declare individual income tax.

Debit: Tax payable - personal income tax payable.

Employee remuneration payable - housing provident fund (part borne by the enterprise).

Employee remuneration payable - social security (part borne by the enterprise).

Other payables - Housing Provident Fund (personal burden).

Other payables - social security (personal contribution).

Credit: Bank deposits.

Meaning:

Taxpayers of individual income tax include both resident and non-resident taxpayers. Resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China.

Individual income tax is an income tax levied by the state on the income of its citizens, individuals residing in its own country, and the income of overseas individuals in its own country. In some countries, personal income tax is the main type of tax, accounting for a large proportion of fiscal revenue, and also has a greater impact on the economy.

The accounting entries for individual income tax are as follows:

1. When accruing:

Borrow: Administrative expenses.

Selling expenses. Manufacturing costs.

Credit: Employee Compensation Payable Pension.

Employee compensation payable for medical care.

Employee compensation payable for unemployment.

Employee Compensation Payable Employee Salary.

2. When paying wages:

Borrow: Employee Remuneration Payable Employee Salary.

Credit: Cash. Taxes payable Individual income tax is withheld and paid.

Other receivables (personal responsibility).

3. When Liangdong pays insurance:

Borrow: Payable employee remuneration pension.

Employee compensation payable for medical care.

Employee compensation payable for unemployment (part borne by the company).

Other receivables (personal bears).

Credit: Bank deposits.

4. When paying individual income tax:

Borrow: Taxes payable withholding and payment of individual income tax.

Credit: Bank deposits.

I'm sorry I also have a question to ask, if I do this, the personal income tax that should be paid will not be counted in the cost. But isn't personal income tax actually withheld? In this case, it is equivalent to the withholding part is also calculated into the cost?

Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.

Enterprises pay wages and accrue individual income tax:

Borrow: Employee remuneration payable.

Credit: Taxes payable - withholding and payment of individual income tax.

Bank deposit (difference between payroll payable and withholding personal income tax).

When an enterprise pays individual income tax:

Borrow: Taxes payable withholding and payment of individual income tax.

Credit: Bank deposits.

When the salary is deducted, borrow: employee remuneration payable - wages payable.

Credit: Taxes Payable Individual Income Tax Payable.

When paying: taxes payable Individual income tax payable.

Credit: Bank Deposit Cash.

1.Accrual of wages, borrowed: administrative expenses - wages.

Credit: Wages payable.

2.Payroll and tax deductions, borrow: wages payable.

Credit: Taxes payable Personal income tax.

Credit: Bank deposits.

Number of Actual Issues] 3.Pay personal income tax, borrow: tax payable Personal income tax credit: bank deposit.

To take the junior professional title to make thousands of entries, learn to count one by one!

1. When the salary is distributed.

Borrow: production costs.

Manufacturing costs. Operating expenses. Management fees.

Credit: Wages payable.

2. Deduction items in wages.

Borrow: Wages payable.

Credit: Taxes payable Personal income tax.

Other payables – the personal portion of social security.

3. Pay wages.

Borrow: Wages payable.

Credit: Bank deposits.

4. Pay individual income tax on behalf of others.

Borrow: Tax Payable - Individual Income Tax.

Credit: Bank deposits.

Hope the above can help you!

Borrow: Wages payable.

Credit: Tax Payable - Personal Tax Payable.

Borrow: Tax Payable - Personal Tax Payable.

Credit: Bank deposits.

Individual income tax is one of the important taxes in China, and taxpayers include resident taxpayers and non-resident taxpayers. So how to make accounting entries for paying individual income tax? Come and find out with me!

Taxpayer of personal income tax

Taxpayers of individual income tax are divided into resident taxpayers and non-resident taxpayers. Among them, resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China.

Accounting entries for the payment of personal income tax

1. When accruing:

Borrow: Administrative expenses.

Selling expenses. Manufacturing costs.

Credit: Employee Compensation Payable Pension.

Employee compensation payable for medical care.

Employee compensation payable for unemployment.

Employee Compensation Payable Employee Salary.

2. When paying wages:

Borrow: Employee Remuneration Payable Employee Salary.

Credit: Bank deposits.

Taxes payable Individual income tax is withheld and paid.

Other receivables (personal responsibility).

3) When paying insurance:

Borrow: Payable employee remuneration pension.

Employee compensation payable for medical care.

Employee compensation payable for unemployment (part borne by the company).

Other receivables (personal responsibility).

Credit: Bank deposits.

(4) When paying individual income tax:

Borrow: Taxes payable withholding and payment of individual income tax.

Credit: Bank deposits.

The benefits of paying individual income tax

1. Individual income tax can be used as evidence of personal income proof.

Sun shouted 2, apply for a residence permit. One of the requirements for a foreigner to apply for a residence permit is to submit a tax certificate.

3. Buyer. When buying a house in a city other than your place of residence, many cities will make tax proof one of the mandatory conditions.

The accounting entries for individual income tax are as follows:

1. When accruing:

Borrow: Administrative expenses.

Selling expenses. Manufacturing costs.

Credit: Employee Compensation Payable Pension.

Employee compensation payable for medical care.

Employee compensation payable for unemployment.

Employee Compensation Payable Employee Salary.

2. When paying wages:

Borrow: Employee Remuneration Payable Employee Salary.

Credit: Cash. Taxes payable Individual income tax is withheld and paid.

Other receivables (personal responsibility).

3) When paying insurance:

Borrow: Payable employee remuneration pension.

Employee compensation payable for medical care.

Employee compensation payable for unemployment (part borne by the company).

Other receivables (personal responsibility).

Credit: Bank deposits.

4. When paying individual income tax:

Borrow: Taxes payable withholding and payment of individual income tax.

Credit: Bank deposits.

<> income tax is one of the important taxes for enterprises and individuals, it is according to the provisions of the tax law, enterprises and individuals should pay a certain proportion of the tax to **, the accounting entries of income tax are the basis for enterprises and individuals to pay income tax, this article will introduce the accounting entries of income tax in detail.

1. The accounting entries of enterprise and individual income tax are according to the provisions of the tax law, and enterprises and individuals should pay taxes to ** according to a certain percentage, and enterprises and individuals need to declare and pay taxes to the tax authorities on a regular basis.

2. Enterprises and individuals shall make corresponding records of the income tax payable in the accounting entries and determine the amount of tax payable.

3. When enterprises and individuals pay income tax, they shall record the tax paid in the tax payable voucher, and specify the amount of tax paid in the voucher.

4. After receiving the tax receipt issued by the tax authority, enterprises and individuals shall record the tax receipt in the tax receivable voucher and specify the amount of tax paid in the voucher.

5. When paying income tax, enterprises and individuals shall determine the date of payment of the tax, and record it in the tax payable voucher, and specify the amount of tax paid in the voucher.

6. When paying income tax, enterprises and individuals should make corresponding accounting entries according to the actual situation to ensure the accuracy and timeliness of the tax.

To sum up, the accounting entries of enterprises and individuals to pay income tax are the basis for paying income tax, and enterprises and individuals should pay taxes to ** in accordance with the provisions of the tax law, and make corresponding accounting entries to ensure the accuracy and timeliness of taxes.

Individual income tax refers to the property payable by taxpayers, mainly including business income, salary income and other income. This article will introduce the entry procedure of individual income tax, as well as the accounting principles and standards for entries.

1. Procedures for individual income tax entries: The procedures for individual income tax entries mainly include: determining the basis of tax calculation, determining the amount of tax payable, determining the amount of tax payable, determining the amount of tax reduction, etc.

2. Accounting principles for individual income tax entries: The accounting principles for individual income tax entries refer to the accounting treatment of individual income tax entries according to their nature and nature according to accounting standards.

3. Criteria for individual income tax entries: The criteria for individual income tax entries mainly include: criteria for determining the amount of tax payable, criteria for determining the amount of tax payable, criteria for determining the amount of tax reduction, etc.

4. Subjects of individual income tax entries: The main subjects of individual income tax entries are: tax payable accounts, tax payable accounts, deductible tax accounts, tax reduction and exemption accounts, etc.

5. Tax rates of individual income tax entries: The tax rates of individual income tax entries mainly include: basic tax rate, progressive tax rate, depreciation tax rate, discount tax rate, etc.

6. Calculation method of individual income tax entries: The calculation methods of individual income tax entries mainly include: calculation according to actual income, calculation according to actual expenditure, calculation according to actual tax amount, etc.