Tax treatment of purchasing bank packaged assets

1, draw deposits from the company account: other monetary funds-deposit investment funds1000000 yuan loan: bank deposits10000000 yuan 2, purchase wealth management products: short-term investment (because it is only one month, Therefore, as a short-term investment) loan: other monetary funds-deposit investment funds 3. Disposal of wealth management products: other monetary funds-deposit investment loans: short-term investment loans: investment income (if it is lower than the cost price, the investment income may be debited) 4. Recover investment loans: bank deposit loans: other monetary funds-deposit investment funds.

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How to make accounting entries for companies to purchase wealth management products?

Generally speaking, wealth management products are guaranteed income, and the income is not high, so they can be accounted by the subject of "funds in other currencies". Deposit margin loan: funds in other currencies: bank deposits to recover the principal and income loan: bank deposits loan: financial expenses red-ink loan: funds in other currencies.

Borrowing: Transactional Financial Assets (New Standard)

Other monetary funds (old standard) loans: cash in bank deposits.

Does the company need to pay tax on the income from purchasing wealth management products?

If you buy bank wealth management products or investment income, you have to pay income tax.

If the funds are purchased through banks, the document Caishui [2008] 1 stipulates that the income obtained by investors from the distribution of securities investment funds will not be subject to enterprise income tax for the time being.

However, income tax should be paid on the difference income of trading funds.

Accounting entries should refer to accounting system or accounting standards (depending on the basis of company statement preparation), and be handled differently in different situations.

When the company invests in a certain wealth management product, it is divided into available-for-sale financial assets at the time of purchase1000,000, and it will be sold after 8 months at a selling price of 800,000. How to change the accounting treatment at the time of purchase, balance sheet date, interest income and sale respectively?

1, when buying

Borrow: Available-for-sale financial assets-cost1million.

Loan: bank deposit1000000.

2. Balance sheet date

Borrow (or loan): Available-for-sale financial assets-changes in fair value

Loan (or borrowing): capital reserve-other capital reserve.

3. Interest income

Debit: bank deposit

Loan: investment income

4. sell

Debit: 800,000 yuan in the bank.

Loan: available-for-sale financial assets-cost1100,000.