Is the provision of trade union funds to the account of employee remuneration?

Accounting treatment of the provision of trade union funds.

For example, if the total monthly salary of the enterprise is 100,000 yuan, and the trade union funds are 2,000 yuan, of which 40% is handed over to the superior trade union, and the other 60% is allocated to the company's trade union, and the accounting entries are as follows: (1) The enterprise has established a trade union organization.

Accrual: Borrow: Management Expenses, etc. - Trade Union Funds 2000

Credit: Employee Compensation Payable - Trade Union Funds 2000

Surrender and Transfer:

Borrow: Employee Remuneration Payable - Trade Union Funds (Unit Trade Union) 1200 Employee Remuneration Payable - Trade Union Funds (Superior Trade Union).

Credit: Bank Deposit 2000

2) The enterprise has not established a trade union organization.

Borrow: 2000 for management expenses and other union funds

Credit: Employee Compensation Payable - Trade Union Funds 2000

Surrender to the superior trade union:

Borrow: Employee Remuneration Payable - Trade Union Funds (Superior Trade Union) 2000 Loan: Bank Deposit 2000

at the time of accrual; Borrow: Administrative Expenses - Union Funds.

Credit: Other Payables - Trade Union Funds.

Enterprises allocate 2% of the total remuneration payable to trade unions to trade unions, which can be deducted before tax. It can be directly disbursed without accrual.

In the case of direct disbursement:

Borrow: Administrative Expenses - Union Funds.

Credit: Bank deposits.

Legal Analysis: Trade union funds must be declared. Trade union funds are generally collected by the tax bureau, and the proportion of payment of trade union funds reserves:

Establish a payment unit of trade union organization, and allocate 2% of the total wages of all employees to the trade union funds per month, of which 60% will be allocated to the trade union of the unit, and 40% will be handed over to the higher-level trade union by the tax department.

Legal basis: Article 13 of the Articles of Association of Trade Unions of China Trade Unions Trade unions at all levels elect the fund review committees at the same level. The All-China Federation of Trade Unions Funds Review Committee shall establish a standing committee, and the Provincial, Autonomous Regional, and Municipality Central Government Federation of Trade Unions Funds Review Committee and the National Industrial Trade Union Funds Review Committee, which independently manages the funds, shall establish a standing committee.

The Funds Review Committee is responsible for examining the income and expenditure and asset management of trade union organizations at the same level and their directly affiliated enterprises and institutions, supervising the implementation of financial and economic laws and regulations and the use of trade union funds, and accepting the guidance and supervision of the higher-level trade union fund review committee. The trade union fund review committee is responsible for and reports to the general meeting or representative congress at the same level; When the congress is not in session, it is responsible for and reports to the trade union committee at the same level. The fund review committee at the higher level shall review the income and expenditure and asset management of the trade union at the next level and the enterprises and institutions directly under it.

The members of the All-China Federation of Trade Unions' Funds Examination Committee shall be replaced, and the members of the Funds Examination Committee of the local federations of trade unions at all levels and the members of the Industrial Trade Union Funds Examination Committee who independently manage the funds may also be replaced.

The trade union funds are based on the payable amount of wages, not the actual payout, which is the balance of the payable amount after deducting the balance of social security, provident fund, individual income tax, etc., while the trade union funds are based on the total salary. The total amount of wages and salaries actually paid does not include the enterprise's 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.

1. What are the pre-tax deduction items of corporate income tax?

Pre-tax deduction items of enterprise income tax: 1. Wages and salaries of enterprise employees; The state allows the reasonable wages and recent expenses incurred by the enterprise to be included in the deduction according to the facts. 2. The enterprise spends on employee welfare, trade union funds, and employee training and education; Enterprises shall deduct the employee welfare expenses, trade union funds, and employee training and education expenses according to the standard and include them in the pre-tax deduction items, and the expenses exceeding the standard can only be deducted according to the standard, and the actual amount shall be deducted if the expenses exceeding the standard are not deducted; Employee welfare expenses are allowed to be deducted if they do not exceed 14% of the total salary expenses.

2. Does the pre-tax income include five insurances and one housing fund?

The pre-tax income includes five insurances and one housing fund that should be borne by the individual. According to the legal rules of China, the total salary refers to the total salary and salary actually paid by the enterprise in accordance with the rules, excluding the social insurance premiums and housing provident fund such as employee education funds, pension insurance, trade union funds, unemployment insurance, medical insurance, work-related injury reimbursement and maternity reimbursement. The total amount of remuneration does not include the five insurances and one housing fund undertaken by the enterprise, but includes the five insurances and one housing fund borne by the individual.

3. Statutory objects of tax deduction.

The taxpayers of China's individual income tax are those who reside in China and have income, as well as individuals who do not reside in China but obtain income from China, including Chinese citizens, foreign nationals who obtain income in China, and compatriots from Hong Kong, Macao and Taiwan.

Wages and salaries include basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to the employee's position or employment. The pre-tax deduction of wages of enterprises is based on the principle of actual payment, that is, the principle of cash payment system, and the wages withheld by the enterprise cannot be deducted before tax if they are not actually paid. At the same time, "total wages and salaries" refers to the total amount of wages and salaries actually paid by the enterprise, excluding the enterprise's 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 rebate insurance premiums and housing provident fund.

Legal Analysis: The wages for the withdrawal of union funds are the wages payable. According to the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the part of the trade union fee allocated by an enterprise that does not exceed 2% of the total wages and salaries is allowed to be deducted.

Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 34 Reasonable wage and salary expenses incurred by enterprises are allowed to be deducted. The term "wages and salaries" as used in the preceding paragraph refers to all cash or non-cash forms of labor remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to employees' hunger and hardship or employment.

Legal analysis: trade union funds are based on the number of wages payable, not the actual number, the actual number is the amount payable after deducting the balance of the pure bureau such as social security, provident fund, individual income tax, etc., while the trade union funds are based on the total salary. The total amount of wages and salaries actually paid does not include 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 premiums made by the enterprise.

Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 41 The part of the trade union funds allocated by an enterprise that does not exceed 2% of the total wages and salaries shall be allowed to be deducted.

Article 34 Reasonable wage and salary expenses incurred by an enterprise shall be allowed to be deducted. The term "wages and salaries" as mentioned 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.

1) The enterprise has established a trade union organization.

Borrow: Administrative Expenses - Union Funds.

Credit: Other Payables - Unit Trade Unions.

Other payables - superior unions.

Debit: Other payables unit trade unions.

Other payables - superior unions.

Credit: Bank deposits.

2) The enterprise has not established a trade union organization.

Borrow: Administrative Expenses - Union Funds.

Credit: Other Payables - Trade Union Funds.

Borrow: Other payables - union funds.

Credit: Bank deposits.

1. How to keep accounts for personal social security returns.

The monthly accounting entries are, debit: management expenses, credit: bank deposits, and when refunded, is it not the opposite, that is, borrow: bank deposits, credit: management expenses.

What entries are made when paying the social security contribution, and the refund can be used as a negative debit of the account.

1. Accounting entries for the return of social security payment:

It's okay to do the opposite entry reversal. Original Borrow: Administrative Expenses - Social Security Premiums, Credit: Bank Deposits, Reverse Borrow: Bank Deposits, Credit:

Administrative Expenses - Social Security Premiums.

2. The accounting distribution of social insurance premiums for retirement is briefly recorded: This accounting entry is divided into two situations:

The first type of refund is the payment of social security premiums by the enterprise, and in the current year, the management expenses and other accounts are credited; In the previous year, the profit and loss adjustment for the previous year is credited and carried forward to the profit distribution account.

The second type of refund is the individual contribution to social security, and the other payable is credited - individual social security payment.

2. According to the regulations, should a sole proprietorship enterprise establish accounts?

1. Sole proprietorship enterprises should establish accounts, and sole proprietorship enterprises are not independent legal persons and do not need to pay enterprise income tax, but the profits of the enterprise must eventually be paid together with other income of the enterprise owner. However, if the income of the employees of the enterprise exceeds a certain amount and needs to pay individual income tax, the enterprise is the statutory withholding agent, and needs to withhold the income tax from the employee's salary and pay the income tax on behalf of the employee.

2. Such enterprises can refer to the provisions of the "Accounting System for Business Enterprises" or the "Accounting System for Small Enterprises" for accounting treatment.

1) Set up the "owner's investment" account to calculate the amount of investment invested by the owner. When the investment is received, the account such as cash or bank deposit is debited and this account is credited, and when the investment is recovered, this account is debited and the account such as cash or bank deposit is credited.

2) Set up the "Owner Transactions" account to account for the capital transactions and receivables and payables between the owners and the enterprise except for investment.

At the end of the year, all the balance of this account will be transferred to the "Owner Investment" account, and after the carryover, there should be no balance in this account.

3) Set up the "profit and loss summary" account to account for the profit and loss realized by the enterprise. At the end of the period, the enterprise shall transfer all the balances of profit and loss accounts to this account. At the end of the year, all the balance of this subject will be transferred to the "Owner Investment" account, and after the carryover, there should be no balance in the undergraduate wide eye.

3. The proportion of party building funds.

The funds for party building work can be allocated according to a certain proportion, and the funds for party affairs activities of the enterprise shall be included in the financial plan of the enterprise according to the total annual standard salary of the enterprise. In the same way as the funds allocated to the trade union, the enterprise can calculate the funds for party affairs activities at the rate of 1% of the total salary, and the party branch of the enterprise shall set up a separate account for exclusive use.