According to the accounting entry criteria, make accounting entries for salary accrual, salary payment, tax payment and social security to reflect the real financial revenue and expenditure. The specific operations are as follows:

First, the provision of wages

Borrow: management expenses, manufacturing expenses, production costs, research and development and other related expenses.

Loan: Salary payable to employees

Second, the payment of wages

Debit: Payable to employees.

Loan: bank deposit

Other payables-social security or provident fund (withheld and remitted by the company)

Taxes payable-individual income tax (withheld and remitted by the company)

Third, pay social security

Debit: Other payables-social security or provident fund (withheld and remitted by the company)

Payables to employees-social security or provident fund (company part)

Loan: bank deposit-social security or provident fund account

Fourth, individual tax deduction

Debit: Taxes payable-personal income tax

Loan: bank deposit