How much is the three fees accrued for enterprises?

Generally, companies rarely make provisions, and then directly include the relevant expenses when they actually occur.

If these three expenses of your company are recurring, then you can make a provision, and the standard of withdrawal can be calculated according to the previous amount of your company, and there is no special standard for this provision.

Hope the above can help you!

The Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulate: "The taxpayer's employee trade union funds, employee welfare expenses, and employee education expenses shall be respectively calculated according to the total taxable wages5% is calculated as a deduction.

The three expenses do not need to be accrued every month, and they can be deducted before tax as long as they do not exceed the total salary ratio when the final settlement is made. 14% for welfare, 2% for employee education, and 2% for trade unions.

1. Employee welfare expenses refer to the expenses paid to promote the material interests of employees, help employees and their families solve certain special difficulties and set up collective welfare undertakings.

2. The staff education fund refers to the expenses that the enterprise withdraws for the education of the employees according to a certain proportion of the total salary, and it is the fee paid by the enterprise for the employees to learn advanced technology and improve the cultural level.

3. Trade union funds are the expenses required by trade union organizations to carry out various activities.

The three expenses in accounting refer to the sales expenses, management expenses, and financial expenses of the period expenses. All of them are recorded in the accounts based on the actual business that has occurred, and there is no so-called standard for accrual.

Period expenses are expenses that are not directly attributable to the cost of a particular product. It occurs over time and is directly related to the management of the current product and the sales of the product.

However, it is not directly related to the output of the product and the manufacturing process of the product, that is, it is easy to determine the period of its occurrence, and it is difficult to determine the product to which it should belong. Therefore, it cannot be included in the manufacturing cost of the product, but is deducted from the profit or loss in the current period.

Period expenses include sales expenses, administrative expenses and financial expenses that are directly deducted from the company's current product sales revenue. "Current expenses" generally refer to the current period expenses in a narrow sense, that is, the period expenses of a specific accounting period.

The proportion of the three expenses in the accounting is the salary accrual: 14% for welfare, 2% for trade unions, and 2% for education. However, the current regulations no longer allow the deduction of three expenses, and the deduction is allowed within this proportion according to the actual incurrence.

Employee services and benefits refer to the funds that are withdrawn by an enterprise according to a certain percentage of wages and are specifically used for employee medical treatment, subsidies and other welfare undertakings.

Trade union funds refer to the expenses required by trade unions to obtain and carry out normal activities in accordance with the law. According to the Trade Union Law of the People's Republic of China, the main funds of trade unions are the dues paid by trade union members and the funds allocated to the trade union at the rate of 2% of the total monthly wages of all employees, of which 2% of the trade union funds are the most important funds.

Is that the one that is calculated on a gross salary?

14% for welfare, 2% for employee education, and 2% for trade unions.

However, at present, if the welfare and education expenses are only accrued and have no actual expenditure, and cannot be deducted as pre-tax costs, the trade union must have a trade union organization, and it must also be managed in a special account.

There is no need to accrue the three expenses now, and the actual expenses incurred each year can be deducted before tax as long as the ratio of the total salary does not exceed the proportion of the total salary: 14% of the welfare expenses, 2% of the staff education expenses, and 2% of the trade union funds

Employee benefits are calculated at 14% of wages.

Trade union funds are charged at 2% of wages.

Employee education expenses shall be calculated according to wages.

There is no fixed difference between industries.

Administrative expenses, financial expenses, operating expenses.

1. Operating expenses are calculated for the expenses incurred in the process of selling commodities by the enterprise, including transportation costs, loading and unloading costs, packaging costs, insurance premiums, exhibition fees and advertising expenses, as well as employee wages, expenses of similar wage nature, business expenses and other operating expenses of the sales agencies (including sales outlets, after-sales service outlets, etc.) specially established for the sale of the company's commodities.

2. Management expenses: refers to the various expenses incurred by the administrative department of the enterprise for the management of the organization's business activities, including company funds, trade union funds, employee education expenses, labor insurance premiums, unemployment insurance premiums, board of directors fees, consulting fees, audit fees, litigation fees, sewage discharge fees, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, technology development expenses, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, inventory losses, damage and scrapping (reduction of profits) losses. and other administrative costs.

3. Financial expenses refer to the expenses incurred by the enterprise in order to raise the funds required for production and operation, including interest expenses (minus interest income), exchange losses (minus foreign exchange gains) and related handling fees. Specific content includes:

1) Interest expense refers to the net amount of interest expenses (excluding capitalized interest) such as interest on short-term borrowings, interest on long-term borrowings, interest on bills payable, interest on bills discounted, interest payable on bonds, interest payable on long-term foreign equipment payable, etc., minus interest income from bank deposits.

2) Exchange loss refers to the difference between the bank**, the selling price and the exchange rate used in the bookkeeping due to the sale or purchase of foreign exchange from the bank, and the difference between the amount of the bookkeeping RMB and the original book RMB amount converted by the closing balance of various foreign currency accounts at the end of the month (quarter, year) according to the exchange rate prescribed at the end of the period.

3) The relevant handling fee refers to the handling fee paid for the issuance of bonds (except for the handling fee that needs to be capitalized), the bank handling fee for the issuance of bills of exchange, telegraphic transfer, purchase of bank bills, etc., and the handling fee for the adjustment of foreign exchange, etc., but does not include the handling fee paid for the issuance of **.

4) Other financial expenses, such as cash discounts, non-capitalized financial lease expenses incurred in financial leasing of fixed assets, etc.

The three accounting expenses are management expenses, financial expenses, and operating expenses, which belong to the period expenses.

Administrative expenses, financial expenses, operating expenses.

Welfare expenses, education expenses and trade unions, the calculation standard will come out after a search.