Number of employees in the enterprise = (beginning of year+end of year)/2;

Employees refer to all kinds of people who engage in certain social labor and obtain labor remuneration or business income, including on-the-job employees of various units, re-employed retirees, employed foreigners, Hong Kong, Macao and Taiwan personnel, part-time employees who receive subsidies, workers who directly pay wages, self-employed workers, rural practitioners and informal employees.

Employees are an important part of the social labor force, reflecting all the labor force actually participating in production or work in the whole society, and are an important basis for compiling the social labor force balance table, calculating labor productivity, studying the distribution relationship and formulating relevant policies.

Problems related to filling in the number of employees in the annual report

How to determine the "number of employees" when an enterprise fills in the annual income tax report?

According to the relevant regulations: the number of employees refers to the sum of the number of employees who have established labor relations with enterprises and the number of labor dispatch workers accepted by enterprises;

The number of employees and total assets are determined according to the annual monthly average of the enterprise;

The specific calculation formula is as follows:

Monthly average = (beginning of month+end of month) ÷2

Annual monthly average = sum of annual monthly average ÷ 12. If business activities start or end in the middle of the year, the actual operating period shall be regarded as a tax year, and the above related indicators shall be determined.

How to do the annual report of small enterprises well

Enterprise income tax declaration process:

1. Go to the local national tax website. 2. Click on the annual enterprise income tax declaration. 3. Export the electronic sample version of the annual enterprise income tax report. 4. Fill in according to the final settlement report. 5. After filling it out, just import the electronic file into the declaration.

The specific operation is as follows:

1. The income statement shall be filled out item by item according to the cumulative number of the income statement this year. If there is no operating income or investment income, just fill in all the items. 02. The cost statement should be filled in one column, and the non-operating expenses should be split according to the actual situation. 3. It is very important to fill in the tax adjustment item list one by one according to the accounts. For details, please refer to the Provisional Regulations of the Income Tax Law. If you need to increase the amount, you need to increase it. If you don't need to fill in the following schedule, please fill in the schedule first. 4. List of corporate income tax losses. 5. List of tax incentives. If there is no tax preference, the front is 0. Just fill in the number of employees, total assets and industry. 6. The overseas income tax credit is basically 07. I basically fill in the tax adjustment form for measuring assets at fair value. 08. If there is no adjustment table for advertising fee and business promotion fee, it is actually 09. Note that the depreciation period cannot be less than the tax law, otherwise it will increase, and the fixed assets will be reclassified and filled in. 10. Other forms are not very important.

How to fill in the number of employees in the industrial and commercial annual report? Enterprises need to declare their annual tax payment to the administrative department for industry and commerce every year. Enterprises need to summarize and sort out accounting data when dealing with accounts, and can fill in annual industrial and commercial statements. Please refer to our introduction above for detailed analysis.