2. The enterprise shall, in accordance with the financial rules and other relevant regulations, calculate the employee education funds according to 2% and 1.5% of the total wages of employees, trade union funds, employee education funds and 2.5% of the total wages of employees. 3. The sole proprietorship enterprise refers to Caishui [2008] No.65.4. Relevant tax laws: Notice on Issues Concerning the Implementation of the Revised General Principles of Enterprise Finance (Caiqi [2007] No.48) stipulates: "After the implementation of the revised General Principles of Enterprise Finance, the enterprise will no longer accrue employee welfare funds at 14% of the total wages, and the employee welfare funds accrued in 2007 should be reversed." In other words, under the new standards, welfare funds are usually collected according to the facts and supplemented at the end of the period. At the same time, the implementation regulations of the new enterprise income tax law clearly stipulate that the three expenses are:
Article 40 If the employee welfare expenses incurred by an enterprise do not exceed 65,438+04% of the total wages, deduction is allowed.
Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.
Forty-second, unless otherwise stipulated by the competent department of finance and taxation of the State Council, 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.
These three provisions not only emphasize the deduction standard of "three fees", but also emphasize the principle of factual deduction. If the actual amount of these three expenses is lower than the deduction standard, they can only be charged according to the actual amount before income tax; If the actual amount is higher than the deduction standard, it shall be charged according to the deduction standard before income tax. The difference is that the welfare funds and trade union funds that actually exceed the standard must be adjusted and increased according to the taxable income in the current period, while the education funds that exceed the standard are allowed to be deducted in future tax years.
(2) In practice, when the three expenses actually occur, the employees' salaries payable are debited (according to the details of welfare funds, trade union funds and education funds) and credited to bank deposits, etc. At the end of the period, according to the detailed balance of welfare funds, trade union funds and education funds, the management expenses, manufacturing expenses and production costs are debited, and the employees' salaries payable (welfare funds or trade union funds or education funds) are credited. There should be no balance at the end of the term. When the income tax is settled at the end of the year, the actual amount of the three expenses is compared with the deduction standard, and the income tax is deducted before tax and adjusted according to the tax law.