Current location - Loan Platform Complete Network - Local tax - What are the accounting entries for paying union funds to the tax bureau?
What are the accounting entries for paying union funds to the tax bureau?
The trade union funds of the enterprise shall be included in the subject of "management expenses-trade union funds", and other subjects shall be included in the subject of "employee compensation payable". The entries of trade union funds are generally divided into two parts: accrual and payment, and the corresponding entries are,

When enterprises allocate funds to trade unions,

Borrow: management expenses-union funds,

Loan: Payable staff salaries-union funds.

When the union funds are actually used,

Borrow: Staff salaries payable-trade union funds,

Loans: bank deposits, etc.