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最近国务院指示要开征超限额奖金税,这是控制奖金发放限额,制止滥发奖金的有效办法。建议帐务处理采取以下方法: 一、在“应付工资”科目下设“应付奖金”明细科目,核算企业应付给职工的奖金。二、在“应交税金”科目下设“应交超限额奖金税”明细科目,核算企业因超出国家规定限额,而需要交纳的超限额奖金税。三、实行利改税企业,按规定比例提取职工奖励基金时,借(增):“利润分配”(利润留成),贷(增):“专用基金”(职工奖励基金)。四、企业按上级批复的奖金
Recently, the State Council has instructed to introduce super limit bonus tax, which is an effective way to control the bonus distribution limit and stop spamming bonuses. It is suggested that the following methods should be adopted for the processing of accounts: 1. Under the “payable wages” subject, set up the “payable bonus” detailed account to calculate the bonus payable by the enterprise to the employees. 2. Under the “Taxes Payable” subject, set up the “Submitting Oversize Bonus Tax” detailed subjects to account for the over-quota bonus tax that companies are required to pay for exceeding the national limit. 3. When tax-exerting enterprises are taxed in accordance with regulations, they borrow (increase): “profit distribution” (profit retention) and loan (increase): “dedicated fund” (employee incentive fund). Fourth, the company approved by the superior bonus