(1) Employees of government organs, public organizations, enterprises and institutions shall be taxed at 1% of their total monthly wages (except for the allowance coefficient in hard and remote areas) (the total wages shall be subject to the labor wage statistics reported by the unit to the statistics department and approved by the tax collection and management department). ?

The wages of employees of enterprises and institutions shall be subject to the statistical caliber of labor wages of the statistical department, which is composed of:

1, hourly wage;

2. Piece rate;

3 bonuses (including production awards, saving awards, labor competition awards and other bonuses);

4. Overtime pay;

5. Wages paid under special circumstances (such as wages paid by the hour due to illness, work injury, maternity leave, family planning leave, marriage and funeral leave, personal leave, family leave, vacation, suspension from school, and fulfillment of social obligations). );

6. Additional wages, reserved wages, meal supplements, transportation subsidies, etc.

"Hardship and remote allowance coefficient" refers to the "hardship and remote allowance" of administrative institutions. For enterprises, it is "regional category difference+living allowance", that is, "regional living allowance". ?

According to the "hardship and remote allowance coefficient", it accounts for about 30% of the total salary. The collection formula of people's education fund is:?

Tax amount = [total wages payable-(total wages payable × 30%) ]× 1%? (This formula is common to administration, enterprises and institutions)?

(two) the standards of private enterprise owners and urban individual industrial and commercial households are the same. That is, the monthly net income is less than 1000 yuan, and 5 yuan is levied every month; If the monthly net income is 100 1 yuan to 2,000 yuan, the monthly levy is 10 yuan; If the monthly net income is 200 1 yuan to 3,000 yuan, 20 yuan will be levied every month; If the monthly net income is 300 1 yuan to 4,000 yuan, 25 yuan will be levied every month; If the monthly net income is more than 4,000 yuan, 40 yuan will be levied every month. The monthly income of employees in private enterprises below 300 yuan (including 300 yuan) shall be exempted, and above 300 yuan shall be taxed at 1%.

Second, accounting treatment

Enterprises set up "other accounts payable" subjects for various accounts payable except taxes, including education surcharge, people's education fund, housing accumulation fund, etc.

The lender of this course registers the above-mentioned payable funds, and the borrower registers the paid funds. The credit balance at the end of the period reflects other payables that the enterprise has not yet paid; If it is the final debit balance, it reflects other payables overpaid by the enterprise. This course should be set according to other types of accounts payable, and detailed accounting should be carried out.

All kinds of accounts payable calculated by the enterprise according to the regulations shall be debited to the subjects of "main business taxes and surcharges", "wages payable" and credited to the subjects of "other accounts payable"; When actual payment is made, the account of "other payables" is debited and the account of "bank deposit" is credited.

The above accounting treatment is used for enterprises that have not adopted the new accounting standards, and the name of the enterprise entity under the new standards is changed accordingly.