According to the provisions of the tax law, personal income tax is paid according to income, and personal income tax is still borne by individuals. The so-called individual tax is borne by the unit, and the employee's salary is guaranteed to be consistent with the agreement by increasing the total salary. The individual tax is actually withheld and remitted from the employee's salary.
Accounting entry and accounting treatment of individual income tax;
1. wages and salaries, the general policy is withholding, then the accounting treatment for the payer is
Debit: payable to employees.
Loans: bank deposits, cash on hand.
Taxes payable-personal income tax payable
Borrow: taxes payable-personal income tax payable
Loans: bank deposits
2 self-employed income, self-declaration.
Debit: income tax expense
Loan: taxes payable-personal income tax payable
Borrow: taxes payable-personal income tax payable
Loans: bank deposits
3. Other income is basically withheld and remitted.
Borrow: management fee, dividend payable, interest payable, etc.
Loans: bank deposits, cash on hand.
Taxes payable-personal income tax payable
Borrow: taxes payable-personal income tax payable
Loans: bank deposits
Accounting of personal income tax payable for extended data;
1. Accounting of income from production and operation of individual industrial and commercial households with tax reform
The personal income tax payable by individual industrial and commercial households after audit verification shall be accounted for by subjects such as "income tax" and "tax payable-personal income tax payable". When calculating the personal income tax payable, debit the "income tax" account and credit the "tax payable-personal income tax payable" account.
When actually turned over to the warehouse, debit the subject of "tax payable-personal income tax payable" and credit the subject of "bank deposit". At the end of the year, the income tax account will be transferred to "this year's profit".
2. Accounting of individual income tax withheld and remitted by withholding units
According to the Interim Measures for the Withholding and Remittance of Individual Income Tax, when withholding taxes, withholding agents must issue tax withholding and remitting certificates uniformly printed by tax authorities to taxpayers. When it is inconvenient to issue tax withholding and collecting certificates such as wages, salaries, interests and dividends. Due to the large number of taxpayers, it may not be issued with the consent of the tax authorities.
However, taxpayers should be informed of the tax deduction in a certain form. Withholding agents shall set up tax withholding account books, accurately reflect the withholding of personal income tax, and truthfully fill in the withholding personal income tax report form and other relevant materials. According to the above measures, withholding agents must set up special accounting subjects to calculate the personal income tax withheld and remitted.
Units that pay wages and salaries (including funds, year-end salary increase, labor dividends, allowances, subsidies, etc.). ) Personal income tax shall be withheld and remitted through the subject of "Other payables-withholding and remitting personal income tax" (or "Taxes payable-withholding and remitting personal income tax").
Baidu Encyclopedia should pay personal income tax.