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Accounting standards education
Let's talk about the handling of the "three expenses" after the implementation of the new general rules, new standards and new enterprise income tax law:

1 before. Previously, welfare funds, trade union funds and education funds of enterprises were accrued according to 14%, 2% and 1.5% of total wages respectively. When the annual income tax is settled, it shall be accrued according to the above proportion based on taxable wages, and the taxable income shall be adjusted for the excess; (In addition, other requirements for pre-tax deduction of trade union funds are not repeated here. )

2. After the promulgation and implementation of the new general principles, new standards and new enterprise income tax law,

A. Employee welfare expenses:

In accounting, enterprise welfare expenses are no longer accrued according to 14% of the total wages, and the expenses originally included in the "welfare expenses payable" account are handled by the "employee salaries payable" and "management expenses" account when they actually occur (if the enterprise fails to implement the new standards, the above two accounts are not needed).

What needs to be explained here is that Article 43 of the General Principles of Enterprise Finance (June 5438+ 10/Implementation) only mentions that social insurance paid according to law can be directly charged as cost (expense) (but in fact, the purpose of welfare funds is not only to pay social insurance, but also for other purposes). Then, in the Notice of the Ministry of Finance on Issues Related to the Implementation of the Revised General Principles of Enterprise Finance (No.48 [2007] of the Ministry of Finance) (released on March 20, 2007), it was mentioned that "enterprises will no longer accrue employee welfare funds according to 14% of total wages, and the employee welfare funds that have been accrued in 2007 will be rushed back".

In terms of tax law, after the new enterprise income tax law of 65438+ 10/June 2008 and its implementing regulations came into effect, the part of employee welfare expenses incurred by enterprises that does not exceed 1 4% of total wages and salaries is allowed to be deducted.

Analysis of the above provisions, my understanding is:

(1) The provision of employee welfare funds according to the provision ratio of 14% of total wages has been cancelled in accounting, that is to say, it can be completely omitted or extracted as needed.

(2) As 2007 is a year of transition between the old and new general principles, standards and enterprise income tax law, it is required to transfer the employee welfare funds extracted in 2007. See the aforementioned document Caiqi [2007] No.48 for the treatment of the book balance of welfare funds payable on June 65438+February 3, 20061day.

(3) I don't think enterprises should withdraw employee welfare funds for the time being. There are two reasons: first, if we look at the provisions of employee education funds, employee welfare funds should also be deducted before tax according to 14% of the total wages extracted and actually used in the current year, so even if the enterprise extracts it, it should adjust the tax payment before the end of the year, so it is best not to extract it from the beginning of the year. Second, if the employee welfare fund is still withdrawn, it will conflict with the spirit of document No.48 of Caiqi [2007], which will affect the collection of enterprise income tax.

In addition, if the above understanding holds, the expenditure for other purposes of employee welfare expenses should be directly included in the relevant profit and loss account through welfare expenses payable (or employee compensation payable) when it actually occurs (provided that the book balance of welfare expenses payable (or employee compensation payable) is zero). ※.

By the way, if the enterprise still has the balance of employee benefits, it is best to use it all in 2008, otherwise it is likely to require the enterprise to adjust its tax payment before the end of the year. ※.

B. Trade union funds:

General text: Trade union funds shall be drawn and distributed according to the proportion stipulated by the state.

Original text of the new tax law: the part of the funds allocated by enterprises to trade unions that does not exceed 2% of the total wages and salaries is allowed to be deducted.

★ Note that what is said here is "misappropriation"!

C. Staff education funds:

◎ General Rules for Enterprise Finance (promulgated on February 4, 2006 and implemented on October 0, 2007) originally read: "Withdraw employee education funds according to the proportion stipulated by the state, and use them exclusively for the follow-up vocational education and vocational training of enterprise employees."

◎ Prior to this, in 2002, the State Council's Decision on Vigorously Promoting the Reform and Development of Vocational Education (Guo Fa [2002] 16) required ordinary enterprises to fully withdraw education and training funds at 0.5% of the total wages of employees, and enterprises with high technical quality requirements, heavy training tasks and good economic benefits could withdraw them at 2.5% and include them in the cost.

◎ Later, on June 9, 2006 19, the Notice on Printing and Distributing the Management Opinions on the Extraction and Use of Education Funds for Employees in Enterprises (Cai Jian [2006] No.317) reiterated "Guofa [2002] 16" and pointed out that "enterprises should follow the regulations.

◎ Then, on September 8, 2006, the Notice on Preferential Policies for Enterprise Income Tax on Enterprise Technological Innovation (Ministry of Finance, State Taxation Administration of The People's Republic of China Caishui [2006] No.88) was issued, which expanded the scope of enterprises with 2.5% of employee education funds to all enterprises. At the same time, it is clearly stipulated that from June 5438+1 October1day, 2006, the employee education funds that can be deducted before enterprise income tax must be the employee education funds that the enterprise extracted and actually used in that year, and the proportion shall not exceed 2.5% of the total taxable wages.

◎ After the promulgation and implementation of the new enterprise income tax law, this pre-tax deduction provision has become "except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by enterprises that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess is allowed to be carried forward and deducted in future tax years. "

★ So what should be done with the current employee education funds?

To sum up, I think the current employee education funds can be used directly when they occur, and there is no need to extract them; If it is recovered, it will be turned back before the end of the year and the tax will be adjusted. At the time of year-end settlement, if the actual expenditure of employee education funds does not exceed 2.5% of the total wages and salaries, it will be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

If there are any mistakes, please point them out!

★ The above analysis is personal. We are not responsible for any problems after use!