How to deal with the commission in foreign trade As a trustworthy unit, it should pay the commission to customers as soon as possible after the payment is settled.
You can ask the customer to deduct the corresponding tax from his commission, but you can't delay the settlement of the commission. It will only kill your company, because word of mouth is very important. You owe a customer money, and he will go out and say a bad word to you, which is worse than fighting for ten enterprises around me.
If foreigners are also middlemen, they can get a commission. Calculate the total commission between you and him as long as the factory can accept it. After you get the total commission from the factory, share it with him. Count the commission in the price of the goods.
How to pay the foreign trade commission? Of course. If the commission is within 5% of the amount of foreign exchange received. Give the contract, remittance receipt and money order to the bank together, and you can pay. However, you should be aware that the commission paid from mainland companies may be taxed by the Inland Revenue Department in the future.
How do foreign trade factories pay individual foreign trade commissions? According to the number of salesmen, you can give one or two more salesmen, and the more, the less. Generally given as a percentage.
How to deal with the business of paying commission for imported goods? The contract is signed by both parties. It is legal to pay commission only if it does not violate the mandatory provisions of the state.
How to deal with the company's payment of employees' salary? 1. According to the Accounting Standards for Business Enterprises No.9-Employees' Remuneration, if an enterprise terminates its labor relations with employees before the expiration of the labor contract period, or offers compensation to encourage employees to accept redundancy voluntarily, and meets the following conditions, it shall confirm the estimated liabilities arising from the termination of compensation for labor relations with employees and include them in the current profits and losses. First, the enterprise has formulated a formal plan to terminate labor relations or put forward a voluntary reduction proposal, which will be implemented soon. The plan or proposal should include the departments, positions and number of people who have been dismissed or laid off. According to the relevant regulations, the amount of compensation for dissolving or reducing labor relations is determined according to the type of work or employees. Time to terminate or reduce labor relations. Second, enterprises can't unilaterally withdraw the proposal or reduction of labor relations.
Accounting treatment is:
Borrow: management fee
Loan: wages payable to employees.
For all dismissal benefits that meet the conditions of debt recognition, regardless of the department, the borrower should be included in the management expenses, not included in the cost of assets. The idea here is no longer the principle of who benefits and who bears. The lender is the employee's salary payable. In nature, the salary payable to employees here should be the estimated liabilities mentioned in the guidelines, but the accounting treatment should be through "salary payable to employees".
For the dismissal welfare plan that completes the substantive dismissal work within one year, but the compensation payment exceeds one year, the enterprise shall choose an appropriate discount rate, and measure the amount of dismissal benefits that should be included in the current management expenses with the discounted amount. The difference between the amount and the actually payable dismissal benefits shall be regarded as unconfirmed financing expenses, and shall be included in the financial expenses when the dismissal benefits are actually paid in the future.
① When the estimated liabilities arising from dismissal benefits are confirmed,
Borrow: management fee
Unconfirmed financing expenses
Loans: Payables-Termination Benefits
(2) When paying dismissal benefits in each period,
Debit: Payable-Termination Allowance
Loans: bank deposits
Meanwhile:
Debit: financial expenses
Loan: unconfirmed financing expenses.
Two. Individual income tax regulations
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on Exempting Individual Income Tax from One-time Compensation Income Obtained by Individuals and Employers in Dissolving Labor Relations
Caishui [2006 54 38+0] 157 No.2001-9-10
All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to further support enterprises, institutions, organs, social organizations and other employers to promote the reform of the labor and personnel system and make proper arrangements.
In order to maintain social stability, the relevant issues concerning the exemption of individual income tax from one-time compensation income obtained by individuals due to the termination of labor relations with employers are hereby notified as follows:
1. Individual's one-time compensation income (including economic compensation paid by the employer) due to the termination of labor relations with the employer.
Payment, living allowance and other subsidies), the income is less than 3 times the average wage of local employees in the previous year, which is exempt from personal income tax; The excess part shall be calculated and collected according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Individual Income Tax Collection for Individuals Obtaining Economic Compensation for Dissolving Labor Contracts (Guo Shui Fa [1999] 178).
2. The housing accumulation fund, medical insurance premium, basic old-age insurance premium and unemployment insurance premium actually paid by individuals when they get one-time compensation income can be deducted when calculating their one-time compensation income personal income tax.
3. If an enterprise is declared bankrupt according to the relevant laws and regulations of the state, the income from the one-time resettlement fee obtained by the employees of the enterprise from the bankrupt enterprise shall be exempted from personal income tax.
This notice shall be implemented as of 200 1, 1 and 1. If the previous provisions are inconsistent with the provisions of this notice, the provisions of this notice shall prevail. The one-time compensation income that has occurred before but has not been taxed shall also be implemented in accordance with the provisions of this notice.
Accounting treatment of commission payment 5000 commission for sales expenses.
Borrow: sales expenses-commission 5000.
Loan: 5000 yuan in the bank.
Pay value-added tax of 654.38 million yuan, and settle the income tax. If there is an invoice, it is not necessary. If not, tax will be increased.
You can ask the other party to invoice on behalf of the tax bureau, otherwise you will have to pay more taxes, so that the tax will be deducted when invoicing. If you don't invoice, you should withhold and pay taxes in principle.
Personal income tax is 325,
:finance.2 1。 /bank/computer/tax.
This is a personal income tax calculator. As long as you enter the income, you can calculate the tax.
How to pay commission for cooperation with foreign trade companies? Mission. ) commission, handling fee o several tasks, two or more commissions, all tasks, payment tasks, payment tasks, commission rate, task scale, commission rate, task transaction, payment task agent; Agent; Commission for the task cost of the agent trader; Commission, excess commission, extra commission, proportional increase commission.