The deduction ratio for the final settlement of various expenses of the enterprise is:

1, reasonable deduction ratio of wages and salaries:100%;

2. Deduction ratio of employee welfare expenses:14%;

3. Deduction ratio of employee education funds: 8%;

4. Deduction ratio of trade union funds: 2%;

5. Deduction ratio of supplementary endowment insurance and supplementary medical insurance: 5%;

6. Deduction ratio of Party organization work funds: 1%.

Second, analysis

Final settlement refers to the audit documents that all economic units need to submit to the competent tax authorities when they declare and pay enterprise income tax at the end of the year to confirm whether the situation reflected in the enterprise income tax return is true and reasonable and whether it conforms to the provisions of the national tax policy. Taxes such as income tax are usually levied according to the taxpayer's annual taxable income. After the end of the year, the tax shall be calculated according to the annual taxable income and the tax rate stipulated in the tax law. In order to ensure the timely and balanced storage of taxes, in actual work, taxes are generally paid in advance on a monthly and quarterly basis, and settled at the end of the year, with more refunds and less supplements.

Third, how to operate the final settlement?

Operation process of final settlement:

1, the final calculation, on the basis of advance payment within 15 days after the end of each month or quarter, calculate and determine the annual tax payable, tax payable and tax refund;

2. Declare, fill in and submit the annual enterprise income tax return and its schedules, as well as other materials required by the tax authorities;

Step 3 pay.