According to the provisions of the tax law, taxpayers are allowed to deduct the amount before tax, and according to the amount in the account number 1 and the actual amount in the second column, it should be filled in.

How to fill in the employee's salary expenditure and tax adjustment form

"1. Wage and salary expenditure"

Fill in all the cash or non-cash labor remuneration paid by the taxpayer to the employees of this enterprise this year, as well as its accounting and tax adjustment, as follows:

(1) Column 1 "Account Amount": fill in the amount of wages, bonuses, allowances and subsidies of employees included in the taxpayer's accounting.

(2) Column 2 "Actual amount": analyze and fill in the debit amount (actually paid salary) of the taxpayer's "Payable post I salary" account.

(3) Column 5 "Tax Amount": Fill in the amount that taxpayers are allowed to deduct before tax according to tax laws and regulations, and analyze and fill in columns 1 and 2.

(4) Column 6 "Tax Adjustment Amount": Fill in the amount in column 1-5.

"two. Employee welfare funds "

Fill in the amount of employee welfare expenses, accounting and tax adjustment incurred by taxpayers this year, as follows:

(1) column 1 "account amount": the amount of employee welfare expenses calculated by the taxpayer.

(2) Column 2 "Actual amount": analyze and report the actual amount of employee welfare expenses under the taxpayer's "Payable Employee Compensation" subject.

(3) Column 3 "Tax Deduction Rate": Fill in the tax deduction rate.

(4) Column 5 "Tax Amount": fill in the amount allowed to be deducted before tax according to the provisions of tax laws and regulations, and fill in it according to the smaller value of column 5 "Wage and salary expenses \ tax amount" in line 1 and column 2 in column 1.

(5) Column 6 "Tax Adjustment Amount": Fill in the amount in column 1-5.

The fourth line. Employee education expenditure "

Fill in the amount in line 5 or the amount in line 5+6.

"Tax amount" in column 5 of line 5: the amount that taxpayers are allowed to deduct before tax according to tax regulations (excluding the amount of "vocational training expenses are fully deducted according to tax regulations" in line 6), which is filled in according to the smaller value of +0 in line 65438, X deduction tax rate in column 5, and "salary and salary expenses \ tax amount" in column 2+4.

"Tax amount" in the fifth column of line 6: fill in the amount allowed to be deducted before tax according to tax regulations, and fill in the amount in the second column.

"four. Trade union expenditure "

Fill in the amount of trade union funds allocated by taxpayers this year and their accounting and tax adjustment, as follows:

(1) Column 1 "Account amount": fill in the amount of trade union funds included in the taxpayer's accounting.

(2) Column 2 "Actual amount": Analyze the amount of trade union funds actually reported by taxpayers in the subject of "Payables to Employees" this year.

(3) Column 3 "Tax Deduction Rate": Fill in the tax deduction rate.

(4) Column 5 "Tax Amount": fill in the amount allowed to be deducted before tax according to the provisions of tax laws and regulations, and fill in it according to the smaller value of column 5 "Wage and salary expenses \ tax amount" in line 1 and column 2 in column 1.

(5) Column 6 "Tax Adjustment Amount": Fill in the amount in column 1-5.

Eighth line "five, all kinds of basic social security contributions"

Fill in the basic social insurance premiums paid by taxpayers for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government, as well as the amount of accounting and tax adjustment, as follows:

(1) 1 column "account amount": the amount of basic social security contributions calculated by taxpayers.

(2) Column 2 "Actual amount": Analyze the actual amount of basic social security contributions in this year under the accounting subject of "Payable Staff" reported by taxpayers.

(3) Column 5 "Tax Amount": fill in the amount of basic social security contributions that are allowed to be deducted before tax according to tax regulations, and fill in the amount of basic social security contributions calculated by taxpayers according to the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government, whichever is smaller in column/kloc-0 and column 2.

(4) Column 6 "Tax Adjustment Amount": Fill in the amount in column 1-5.

How to calculate the tax amount in the employee salary expenditure and tax adjustment schedule? In addition to the tax amount to be calculated, there are data such as tax adjustment amount, actual amount and account amount to be filled in. Therefore, when the financial personnel fill in this report, if they find something they don't understand, they can ask the accounting teacher on the website.