Enterprise income tax final settlement and payment of wages

In domestic-funded enterprises, the wage of workers is limited to 1,600 yuan, and the salary of foreigners is also limited to 1,600 yuan.

1. No, the tax bureau does not pay taxes based on the audit report. If you make the right adjustments, you can do it with confidence.

2. The enterprises that actually audit and collect the accounts shall be declared by the enterprises themselves, and the affairs bureau shall not intervene in any way. Every year, the inspection bureau will randomly inspect a part of the key enterprises, and when the problem is found, it will directly fine, pay taxes, and pay late fees, which is generally heavier, so the pressure on financial personnel is also greater, and they must consult clearly.

3. If there has been no key inspection enterprise for many years, the company will be liquidated and closed for a comprehensive inspection. Unless the tax bureau is afraid of trouble, it will be done in one to two years, if this is considered lucky. But the problem found out at this time, the late fee alone is enough for the company to bear.

Individual income tax payable by foreign nationals = (Actual income Deduction standard - Additional deduction expenses) Applicable tax rate - Quick deduction.

The standard deduction is 1,600 yuan per month, and the additional deduction fee is 3,200 yuan.

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125%.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

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 by the servant in the current year is 10,000, then fill in 10,000.

4.Tax amount: The amount of wages that are deducted or allowed to be deducted under the tax law, usually the amount of wages actually paid to employees, then fill 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.

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.

When the final settlement of enterprise income tax is settled, the actual salary expenses can be deducted before tax, and there is no limit on the amount of deduction.

The accounting treatment of the accrual of wages is to debit: management expenses and other accounts, and credit: the balance of employee remuneration payable - wages.

When the wages are actually paid, the accounting treatment is to borrow: payable employee remuneration - wages, credit: bank depositors and other accounts.

The final settlement of enterprise income tax refers to the calculation of the annual taxable income and the amount of income tax payable by the taxpayer in accordance with the provisions of the tax laws, regulations, rules and other relevant enterprise income tax within the prescribed period after the end of the tax year, and determine the amount of the annual tax payable or refundable according to the amount of income tax prepaid on a monthly or quarterly basis, and fill in the annual enterprise income tax return, handle the annual enterprise income tax declaration with the competent tax authority, and provide the relevant information required by the tax authority. The act of settling the annual corporate income tax.

Announcement of the State Administration of Taxation on the Issue of Pre-tax Deduction Vouchers for Enterprise Income Tax for Trade Union Funds》 In order to further strengthen the management of the pre-tax deduction of enterprise income tax for trade union funds, the tax authorities hereby announce the following issues on the issue of pre-tax deduction vouchers for trade union funds: Since July 1, 2010, the trade union funds paid by the enterprise shall be deducted before the enterprise income tax with the "Special Receipt for Trade Union Fund Income" issued by the trade union organization.

The income items that need to be adjusted for the final settlement of enterprise income tax have financial allocations, administrative fees and fees collected in accordance with the law and included in financial management, etc., and do not exceed 2% of the total wages and salaries of the enterprise.

Announcement of the State Administration of Taxation on the Issue of Pre-tax Deduction Vouchers for Enterprise Income Tax for Trade Union Funds》 In order to further strengthen the management of the pre-tax deduction of enterprise income tax for trade union funds, the following announcement is hereby made on the question of the pre-tax deduction vouchers for trade union funds collected by the tax authorities: Since July 1, 2010, the trade union funds paid by enterprises shall be deducted before enterprise income tax with the "Special Receipt for Trade Union Fund Income" issued by the trade union organization.

The comprehensive disadvantage of individual income tax is the final settlement of income, which is to combine the four incomes such as wages and salaries and labor remuneration to calculate the individual income tax payable for the whole year. 1. How to handle the final settlement after the payment of individual income tax 1. Do it yourself. It is understood that the tax authorities will launch a series of optimization service measures, increase the policy interpretation and operation guidance of the annual reconciliation, compile tax guidelines by classification, explain the policy caliber, professional terminology and operation process in a popular manner, and provide tax-related information through individual income tax mobile APP, web terminal, 12366 natural person hotline and other channels, solve the difficult problems in the stool of the annual reconciliation, and help taxpayers successfully complete the annual reconciliation.

2. Unit office. Taxpayers can handle it on their behalf through a withholding agent who obtains wages and salaries or continuously obtains income from labor remuneration (such as insurance salesmen or ** brokers). 3. Ask someone to do it.

Taxpayers may, according to their own circumstances, independently entrust tax-related professional service institutions or other units and individuals to handle the annual reconciliation on their behalf. In this way, the trustee needs to sign a power of attorney with the taxpayer and keep it properly to clarify the rights, responsibilities and obligations of both parties. 2. How to operate the tax refund and tax payment1. As long as the taxpayer checks "apply for tax refund" in the corresponding column of the declaration form, the application is submitted.

After the tax authorities have completed the necessary examination and approval procedures in accordance with the regulations, they will handle the tax refund for the taxpayer, and the tax refund will be directly transferred to the personal bank account. 2. If taxpayers need to pay tax for the first trip to handle the annual reconciliation, the tax authorities also provide a variety of convenient channels. Taxpayers can pay the tax payable through online banking, POS machine swiping card, bank counters, non-bank payment institutions (i.e. third-party payment) and other transfer methods.

3. What are the benefits of individual income tax final settlementOn the one hand, this can better protect the rights and interests of taxpayers. For example, some people are busy with work and do not have time to enjoy the pre-tax deductions that they can enjoy; There are also some deductions that can only be known exactly at the end of the year, such as serious illness medical expenses in the special additional deduction. On the other hand, only through the annual reconciliation can the taxpayer's comprehensive income tax be accurately calculated for the whole year, so as to realize the refund of excess and make up for the deficiency, so as to make the tax burden more fair and reasonable.

Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law shall allow deduction of reasonable wage and salary expenses incurred by enterprises. The term "wages and salaries" as used in the preceding paragraph refers to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to employees' positions or employment.