1. What are the collection standards for people's education funds?

(1) Employees of government organs, public organizations, enterprises and institutions shall be assessed according to 1% of their total monthly wages (the total monthly wages are calculated except the allowance coefficient in hard and remote areas) (the total monthly wages are based on the labor wage statistics reported by the unit to the statistics department and approved by the collection and management department). ?

The wages of employees in enterprises and institutions are based on the statistical caliber of labor wages of statistical departments, which are composed of:

1. Hourly wages;

2. Piece rate;

3. Bonuses (including production award, saving award, labor competition award and other bonuses);

4, overtime pay;

5. Wages paid under special circumstances (such as wages paid by the hourly wage standard due to illness, work injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, vacation, suspension of study, implementation of social obligations, etc.);

6. Additional salary, reserved salary, meal allowance, transportation allowance, etc.

"hardship and remoteness allowance coefficient" refers to "hardship and remoteness allowance" for administrative institutions. For enterprises, it means "regional category difference+living allowance", that is, "regional living allowance". ?

According to the "hardship and remote allowance coefficient", it accounts for about 3% of the total salary. The formula for the levy of the People's Education Fund is:?

assessed amount = [total wages payable-(total wages payable × 3%) ]× 1%? (This formula is common to administration, enterprises and institutions)?

(2) The business owners of private enterprises and individual industrial and commercial households in cities and towns are taxed according to the same standard. That is, the monthly net income is lower than that of 1 yuan, and the monthly 5 yuan is levied; Monthly net income of 11 yuan to 2 yuan, a monthly 1 yuan levy; Monthly net income of 21 yuan to 3 yuan, a monthly 2 yuan levy; Monthly net income of 31 yuan to 4 yuan, a monthly 25 yuan levy; If the monthly net income is more than 4, yuan, 4 yuan will be levied every month. The monthly income of employees in private enterprises below 3 yuan (including 3 yuan) shall be exempted, and those above 3 yuan shall be taxed at 1%.

II. Accounting Treatment

Enterprises set up "other accounts payable" subjects, which are used for other accounts payable by enterprises except taxes, including education surcharge, people's education fund and housing accumulation fund.

The lender of this subject registers the above-mentioned various funds that should be paid, and the borrower registers the various funds that have been paid. The final credit balance reflects other payables that the enterprise has not yet paid; If it is the debit balance at the end of the period, it reflects other payables overpaid by the enterprise. The subject should be set up according to other types of accounts payable, and detailed accounting should be carried out.

the enterprise shall calculate all kinds of payable funds according to the regulations, debit the subjects such as "main business tax and surcharge" and "wages payable" and credit the subjects such as "other payable funds"; When actually paid, debit the "other payable" account and credit the "bank deposit" account.

the above accounting treatment is used for enterprises that have not adopted the new accounting standards, and the name of the enterprise subject under the new standards will be changed accordingly.