What are the handling fees for withholding and paying personal income tax?
Refund According to the current tax laws and regulations, the refund of personal income tax withholding fees should be paid in accordance with "business auxiliary services-brokerage services". Value-added tax is a turnover tax levied according to the value-added amount of goods (including taxable services) in circulation. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. Tax refund, that is, tax refund, refers to the 2% fee that an enterprise can get from the tax authorities when withholding employee income tax. Therefore, the refund income obtained by the enterprise should be included in the enterprise income tax income, and the expenditure for this work should also be included in the expenditure, and participate in the final settlement of the enterprise income tax in that year.
It is concluded that the modern service industry should be the object of tax refund, and the tax rate is 6%. According to the bookkeeping principle, the tax refund received by an enterprise should be accounted for through the "other income" account. "Other income" is a profit and loss account, which is filled in with "Other income". ...
Legal basis: Article 8 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent. After the enterprise has fulfilled the obligation of withholding and remitting, the tax authorities will pay the service fee of the enterprise annually, because Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that "the withholding agent shall pay 2% of the service fee according to the tax withheld".
Article 6 of the Notice of the Ministry of Finance, the People's Bank of China, State Taxation Administration of The People's Republic of China and the People's Bank of China on Further Strengthening the Management of Withholding and Remitting Fees.
The fee income obtained by the "three generations" units should be accounted for separately and included in the income of the unit for the "three generations" management expenses, and the relevant staff can also be appropriately rewarded.