1. No personal income tax will be levied on the quantified assets of enterprises that are obtained by individual employees in the form of shares only as a basis for dividends and without ownership.

2. Personal income tax is suspended for the quantified assets of enterprises with ownership acquired by individual employees in the form of shares; when the individual transfers the shares, the amount of transfer income shall be deducted from the actual income when the individual acquires the shares. The balance after paid expenses and reasonable transfer fees shall be levied personal income tax according to the "property transfer income" item.

3. Personal income tax shall be levied on the dividends and bonuses received by individual employees from the enterprise's quantified assets obtained in the form of shares and participating in the enterprise's distribution according to the "interest, dividends and bonuses" items.

How to make accounting entries for bank loan disbursement

Bank loan disbursement uses "short-term borrowing or long-term borrowing", which is a liability account, indicating that the company obtains a loan from the bank and needs to pay the loan in the future , but also to repay the loan principal.

1. The accounting entries prepared based on the loan documents are:

Debit: bank deposit-** bank

Credit: short-term borrowing or long-term borrowing

How to distinguish between debit and credit in accounting entries

1. For any payment or income, first determine the direction of cash or bank, and the other entry must be in the opposite direction.

2. If you are confused about accounts receivable and payable, think about whether you owe others or they owe you. What you owe others (payable) is on the credit side, and what others owe you (receivable) is on the debit side.

3. According to the equation "Assets = Liabilities Owner's Equity", assets or liabilities and equity are internally increased and decreased (such as purchasing materials, inventory increases, currency decreases; another example is profit distribution, capital The annual profit decreases and dividends payable increase); assets and liabilities or assets and equity increase and decrease at the same time (for example, if a bank is used to repay debts, the bank and liabilities decrease at the same time; or if the purchase of materials is not paid, inventory and liabilities increase at the same time).

4. According to the occupation of funds and the source of funds, debits for all occupations are increased, and credits for all sources are increased.

The main difference between debits and debits is to see which accounting factor the item belongs to. Increases in asset and expense categories will be recorded as debits, while decreases will be recorded as credits. Increases in liabilities, owner's equity, income, and profits will all be recorded. Credit, if it decreases, it will be recorded as debit. If there is a borrowing, there must be a credit. The borrowings must be equal. Strictly speaking, borrow first and then lend.