The detailed list of employees' salary expenses and tax adjustment mainly reflects the expenses incurred by taxpayers, including wages and salaries, employees' welfare expenses, employees' education funds, trade union funds, various basic social security contributions, housing provident fund, supplementary old-age insurance, supplementary medical insurance, etc. And the items and amounts that need to be adjusted because of the inconsistency between accounting treatment and tax laws and regulations. This form is required to be filled in as long as the salary expenses of the relevant employees occur, regardless of whether tax adjustment is made.
Second, analysis
Total wages and salaries refer to the sum of wages and salaries actually paid by the enterprise in accordance with the provisions of Article 1 of this notice, except for employee welfare expenses, employee education expenses, trade union funds, social insurance premiums such as endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, and housing accumulation fund. The wages and salaries of state-owned enterprises shall not exceed the limits given by the relevant government departments, shall not be included in the total wages and salaries of enterprises, and shall not be deducted when calculating the taxable income of enterprises.
3. What is the definition of wage tax?
The amount of payroll tax refers to personal income tax, which is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes completely, and must pay personal income tax on all their income from China and abroad, while non-resident taxpayer only pays personal income tax on its income from China. Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.