问题已解决
工會經(jīng)費是按實發(fā)工資還是應(yīng)發(fā)工資的2%交呢?年終獎需要算進去嗎?分錄怎么做呢
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你好,工會經(jīng)費是按應(yīng)發(fā)工資的2%交。年終獎需要算進去
借:管理費用等科目 ??, ??????貸:應(yīng)付職工薪酬—工會經(jīng)費
借:應(yīng)付職工薪酬—工會經(jīng)費 , ????貸:銀行存款
2021 07/14 15:45
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2021 07/14 15:49
怎么有的說是實發(fā)工資呢
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2021 07/14 15:51
關(guān)于工資薪金總額問題《實施條例》第四十、四十一、四十二條所稱的“工資薪金總額”,是指企業(yè)按照本通知第一條規(guī)定實際發(fā)放的工資薪金總和,不包括企業(yè)的職工福利費、職工教育經(jīng)費、工會經(jīng)費以及養(yǎng)老保險費、醫(yī)療保險費、失業(yè)保險費、工傷保險費、生育保險費等社會保險費和住房公積金。屬于國有性質(zhì)的企業(yè),其工資薪金,不得超過政府有關(guān)部門給予的限定數(shù)額;超過部分,不得計入企業(yè)工資薪金總額,也不得在計算企業(yè)應(yīng)納稅所得額時扣除。
因此,工會經(jīng)費的計提基數(shù)是企業(yè)實際發(fā)放的工資薪金總和。
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2021 07/14 15:51
應(yīng)該是哪個呢
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2021 07/14 15:55
你好, 是應(yīng)付工資總額
比如工資6000,個人所得稅30,實發(fā)工資5970,需要按6000申報繳納工會經(jīng)費,而不是按5970
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2021 07/14 15:56
好的 謝謝老師
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2021 07/14 15:58
那就是和個稅申報的一致是吧 個稅有年終獎 工會也包括對吧
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2021 07/14 15:59
就按個稅的當期收入報工會經(jīng)費
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2021 07/14 16:00
是這樣吧
FAILED
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2021 07/14 16:02
你好,是的,是這樣的
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2021 07/14 16:02
謝謝老師
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2021 07/14 16:08
不客氣,祝你學(xué)習愉快,工作順利! 希望對我的回復(fù)及時給予評價。謝謝
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