1, A: Collect membership fees.
Debit: cash
Loan: Party membership fee income
At the party membership fee
Debit: payment above
Loan: bank deposit or cash.
Funds for party and alliance activities
2, accounting theme: management costs according to the "party and alliance activities funds" sub-theme.
3, deduction standard: before the actual enterprise income tax, the party organization does not exceed the total annual salary and part of the employee's salary.
4. Policy basis:
1) Notice of the Organization Department of the Central Committee of China, Ministry of Finance, Party Committee of State-owned Assets Supervision and Administration Commission of the State Council, and State Party Work Fund of State Taxation Administration of The People's Republic of China on Party Organizations-Owned Enterprises.
2) The Organization Department of the Central Committee, the Ministry of Finance, the Ministry of Finance and the Tax Department of the Party Organization Work Fund of State Taxation Administration of The People's Republic of China for non-public enterprises.
1, the party building funds of grass-roots organizations refer to the funds directly allocated to the party branches and party branches from the commercial funds of the college and the membership fees of party member, thus becoming the party building.
2. At the beginning of each year, the university approved that the general party organization of grass-roots party organizations should have an annual per capita party member of not less than 200 yuan according to the standard of business funds, and the organization department committee should determine the party building funds according to the standard, that is, the number of party member of each party branch and party member of the directly subordinate party branch should not be less than 180 yuan at the end of last year (if it is less than 1000 yuan, it will be as high as 1000 yuan.
3. The rest of the total construction funds of the State Party shall be used for innovative party building projects of grass-roots party organizations. When the party building funds of grass-roots party organizations are allocated to the expenses paid by party member, different allocation standards should be based on the party fees paid by employee party member and members of the Student Union, and the allocation method is the same as above.
4. According to the notice of the Organization Department of the Central Committee of CPC Central Committee, the Ministry of Finance and the Ministry of Taxation of the Party Organization Work Fund of non-public enterprises (ZTZ [20 14 No.42), II. According to the clause that "our company should provide necessary conditions for the activities of party organizations", the requirements of "establishing and implementing the pre-tax system" in the laws of the People's Republic of China and ZBF [20 12]No.. 1 1 file, the working fund of the party organization in a non-public enterprise is included in the enterprise management fee, and it does not exceed a part of the total annual salary and employee salary before the actual enterprise income tax.
5. Therefore, the working fund of the party organization in a non-public enterprise is included in the enterprise management expenses, and before the actual enterprise income tax, it does not exceed a part of the total annual salary and total salary. Appropriate coupons can be obtained according to the scope of party building activities.