Unit A (domestic-funded enterprise) employees 100, and the local tax authorities determined that the salary deduction was 960.00/ person in the first half of the year and 1.600.00/ person in the second half of the year. In 2006, the unit actually paid 2.5 million yuan in wages, and based on this, it extracted three funds (welfare fund 65,438+04%, employee education fund 65,438+04%).
When withdrawing welfare funds:
Borrow: management fee-welfare fee is 350,000 yuan.
Loan: welfare fund payable is 350,000 yuan.
The above 42,000 yuan is included in the management fee, which directly affects the amount of income tax you pay. When tax adjustment is made at the end of the year, enterprise income tax shall be paid, as follows:
1. Calculate that the part you can collect from the management fee is: (100 * 960+100 *1600) * 6 *14% = 215040.
2. Calculate the income tax you should pay: 350,000-215040 =134,960 yuan.
3. The enterprise income tax you should pay is: 134960*33%=44536.80 yuan.
(If you have paid last year's income tax)
Debit: previous year's profit and loss adjustment
Loan: Taxes payable-Income tax payable
Borrow: taxes payable-income tax payable
Loans: bank deposits
Supplementary note: Wages, education funds and trade union funds are adjusted in the same way.