1 can be charged.
2. Withdraw: Borrow: Management expenses-employee education funds.
Loan: other payables-employee education fund
Carry-over: debit: other payables-employee education fund.
Loan: bank deposit/cash
How to extract employee welfare funds, trade union funds and employee education funds?
Now there is no need to prepay employee welfare funds and employee education funds, but they should be paid according to the facts, as long as they do not exceed 14% and 2.5% of the total wages respectively. 2% of the total wages shall be accrued for trade union funds. Borrow: management expenses-trade union funds loans: wages payable to employees-when the trade union funds are turned over, borrow: wages payable to employees-trade union funds loans: bank deposits/cash on hand.
What is the proportion of employee education funds?
The requirement of accounting system is 1, 5%.
The requirement of enterprise income tax is 2.5%
Accounting entries of employee education fund
According to your salary standard, raise employee education funds first. Or, directly according to the amount of accounting treatment.
How to deduct employee education funds before tax?
Q: At the end of 2007, the book balance of the company's employee education funds payable was 50,000 yuan (this amount was accrued in 2007, but was not actually used, and the income tax was adjusted and paid back in 2007); In 2008, the company raised 6.5438+0.5 million yuan for employee education, and actually spent 60,000 yuan for employee education. By the end of 2008, the book balance of employee education funds payable by the company was 654.38+0.4 million yuan. How to make tax adjustment when calculating income tax in 2008 (the total salary in 2008 was 6.22 million yuan)?
A: Article 5 of the Notice of State Taxation Administration of The People's Republic of China on the Connection of Some Tax Matters of Enterprise Income Tax (Guo [2009] No.98) stipulates that the balance of employee education funds accrued before 2008 but not used shall be deducted from the balance of employee education funds in previous years. If there is any balance, it will be used in future years.
After the implementation of the new enterprise income tax law, enterprises will no longer accrue employee education funds. Except as otherwise provided by the competent departments of finance and taxation of the State Council, the employees' education expenses actually incurred by the enterprise that do not exceed 2.5% of the total wages and salaries are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. For the balance of employee education funds accrued before 2008 but not yet used, the new employee education funds in 2008 and after should be deducted from the balance first. If there is any balance, it will be used in future years. Therefore, in 2008, your company should first use the unused employee education funds of 50,000 yuan in the previous year. In addition, the actual employee education expenditure of 65,438+0,000 yuan this year can be deducted before enterprise income tax because it does not exceed 2.5% of the total wages and salaries, and the unused employee education expenditure of 654,380+0.4 million yuan should be adjusted by tax increase.
Analysis on the Differences between the New Enterprise Income Tax and the New Accounting Standards (Abstract)
Analysis of the differences between the new accounting system and the foreign-related enterprise income tax law: the final settlement of enterprise income tax: the ratio of wage expenditure to employee salary payable
How to keep accounts when withdrawing employee education funds?
Debit: management expenses-education funds loan: cash
Usually accrued, directly debited: other payables-education funds loan: cash.
Can academic education be funded by employee education funds?
The expenditure range of enterprise staff education and training funds includes: 1, on-the-job and job-transfer training; 2. Adaptability training for various posts; 3. On-the-job training, vocational and technical level training and high-skilled personnel training; 4. Continuing education of professional and technical personnel; 5, special operations personnel training; 6, the enterprise organization staff training costs; 7, employees to participate in professional skill appraisal, professional qualification certification and other expenses; 8. Purchase teaching equipment and facilities; 9, employee post self-study incentive fee; 10, employee education and training management fee; 1 1, other expenses related to employee education. At the same time, the document stipulates that the expenses for employees of enterprises to participate in social academic education and personal on-the-job academic education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be diverted. Therefore, the above fees are different from the post self-study examination reward fees within the prescribed scope and should not be confused. Caijian [2006] No.317 also stipulates that the extraction, expenditure and use of funds for the education and training of enterprise employees must strictly abide by the provisions of the state on financial accounting and tax system. According to the document Caishui [2006] No.88, the part of the employee education funds extracted and actually used by the enterprise in that year that does not exceed 2.5% of the total taxable wages can be deducted before the enterprise income tax.
Staff education funds, trade union funds, welfare funds?
The Enterprise Income Tax Law clearly stipulates that
Employee welfare expenses not exceeding 14% of total wages and salaries are allowed to be deducted.
Trade union funds not exceeding 2% of the total wages and salaries are allowed to be deducted.
The part of the employee's education expenditure not exceeding 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
If there is no training fee, it is ok. But you'd better let it have it, or you'll give up your rights and pay more income tax.
These things are just "expenses", which may or may not happen; Will happen more or less. Only when calculating enterprise income tax, you can deduct a part in a certain proportion.
Don't listen to Sabie upstairs.
The problem of staff education funds
Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level.
The employee education fund is to extract the expenses for employee education according to a certain proportion of the total wages. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds. According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. The extracted employee education funds are also the current liabilities of the unit. The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".