Personal income tax late payment fees should be included in the "non-operating expenses" account.

1. The concept and nature of late payment fees

Late payment fees refer to an additional charge based on a certain proportion or amount when an obligation is not fulfilled or a certain amount is not paid within the specified period. cost. In the context of personal income tax, late payment fees are typically additional charges incurred by taxpayers who fail to pay their taxes on time.

2. Reasons why late payment fees are included in non-operating expenses

Non-operating expenses refer to various expenses incurred by an enterprise that are not directly related to its daily production and operation activities, such as fines, donations, Late payment fees, etc. Since personal income tax late payment fees are not expenses incurred in the daily operating activities of the enterprise, it is a more reasonable choice to include them in the non-operating expenses account.

3. Accounting process

When an enterprise incurs late payment fines for personal income tax, accountants should handle it according to the following process:

1. Confirm the amount of late payment fees: According to A notice or relevant voucher issued by the tax department confirming the amount of late payment fees payable.

2. Prepare accounting vouchers: According to the amount of late payment fees, prepare corresponding accounting vouchers, indicating the reasons for the late payment fees, the amount and the accounts to be included in them.

3. Accounting processing: Enter the accounting vouchers into the accounting books, and include the amount of late payment fees in the "non-operating expenses" account.

4. Statement disclosure: When preparing financial statements, disclose the amount of late payment fees in the non-operating expense account so that investors and relevant departments can understand the financial status of the company.

IV. Precautions

When handling personal income tax late payment fines, enterprises should pay attention to the following points:

1. Ensure the accuracy of the late payment fine amount to avoid Financial risks resulting from calculation errors or incomplete documents.

2. Comply with the provisions of relevant tax laws and accounting systems, and ensure that the handling of late payment fees complies with the requirements of laws and regulations.

3. Regularly review and analyze late payment fees and other non-operating expenses so that potential problems can be discovered and solved in a timely manner.

In summary:

Late payment of personal income tax should be included in the "non-operating expenses" account of the enterprise. During the processing process, enterprises should ensure the accuracy of late fee amounts, comply with relevant regulations, and regularly review and analyze non-operating expenses.

Legal basis:

"Accounting Law of the People's Republic of China and the State Council"

Article 10 stipulates:

Each unit must Conduct accounting based on actual economic and business events, fill in accounting vouchers, register accounting books, and prepare financial accounting reports.

No unit shall use false economic business matters or information for accounting purposes.

"Tax Collection and Administration Law of the People's Republic of China"

Article 32 stipulates:

Taxpayers fail to pay taxes within the prescribed time limit , if the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities, in addition to ordering payment within a time limit, will also impose a daily late payment penalty of 0.05% of the overdue tax starting from the date of overdue tax payment.