1, fill in all cash or non-cash labor remuneration paid by taxpayers to employees who are employed or employed in this enterprise this year, and the amount of accounting and tax adjustment; 2, fill in the taxpayer's employee welfare expenses this year and its accounting, tax adjustment and other amounts; 3. It is applicable to the taxpayer who deducts employee education funds in proportion before tax according to the tax regulations, and the amount of employee education funds deducted in proportion according to the tax regulations and its accounting and tax adjustment.

Second, analysis

Wages in accounting standards refer to hourly wages, piece-rate wages, excessive labor remuneration paid to employees, allowances paid to employees to compensate for special or extra labor consumption and other special reasons, and price subsidies. In the process of remittance and payment, the tax authorities not only confirm the rationality of wages and salaries, but also allow the enterprises to deduct the wages and salaries before tax, which are the actual wages in the current period. Only the unpaid wages are accrued and not allowed to be deducted before tax.

3. What are the contents of tax adjustment for wages and salaries?

Differences and adjustments in wages and salaries, three expenses, paid absences, post-employment benefits, dismissal benefits, profit sharing plans and other long-term employee benefits.