In accounting treatment, the year-end bonus can be paid as expenses or in advance. Can the year-end bonus accrued but not paid at the end of the year be deducted before income tax? This can be divided into two situations: ① If it is actually paid before settlement, it can be deducted before income tax; (2) If it is not paid before the final settlement, I'm sorry, it can't be deducted before the income tax, but it should be postponed to the annual deduction. This tax regulation should be regarded as merciful. In view of this, enterprises should make good use of this clause according to the profit situation and try their best to move the time when the tax obligation occurs later.

Year-end bonus tax: only once a year.

When calculating the year-end bonus tax, the year-end bonus can be regarded as one month's salary alone, but there is a discount, which is reflected in the tax rate after dividing the total amount of the year-end bonus by 12. However, such a discount can only be used once a year. When it appears for the second time, the bonus will be incorporated into the salary of the current month to calculate the tax.

How to make good use of the year-end bonus tax preferential policies? The suggestions are as follows:

If the monthly salary (excluding five insurances and one gold) exceeds 5,000 yuan, the year-end bonus is 12, and then multiplied by the corresponding tax rate, after deducting the quick deduction, the tax to be paid can be calculated.

If the monthly salary (excluding five insurances and one gold) does not exceed 5,000 yuan, take out a part of the year-end bonus and fill it to 5,000 yuan, and then multiply the remaining year-end bonus by the corresponding tax rate, MINUS the quick deduction, and calculate the tax to be paid.

Operation flow of income tax settlement and payment

1. Fill in the tax return and attach relevant materials.

Taxpayers shall, within four months after the end of the year, make their own tax adjustments according to the financial statements, fill in the annual tax return and its schedules, and handle the annual tax return with the competent tax authorities.

2. The tax authorities accept the application and review the submitted materials.

(1) After receiving the tax return or tax withholding report submitted by the taxpayer or withholding agent, the competent tax authority will ask the taxpayer to provide the basis for the change if it finds that the basic information such as its name, telephone number, address and bank account number has changed; If the content of the change belongs to the management scope of other departments, the taxpayer shall be urged to go through the formalities of change in the relevant departments, and a copy of the basis for change shall be handed over to the competent tax authorities.

(2) The competent tax authorities shall review the contents of the declaration, mainly checking whether the tax items, tax rates and tax basis are complete and correct, whether the tax calculation is accurate, whether the attached information is complete and logical, and whether the tax payment situation is adjusted. If there are calculation errors or omissions in the taxpayer's declaration during the audit, the taxpayer will be notified in time to make adjustments, supplements, amendments or re-declaration within a time limit. Taxpayers should make corresponding amendments according to the notice of the tax authorities.

(3) After examination, the competent tax authorities shall determine the enterprise income tax that should be paid in the current year and the enterprise income tax that should be paid back, or refund the overpaid enterprise income tax or deduct the enterprise income tax for the next year.

At the end of the year, the year-end bonus was accrued. How should the accounting treatment of income tax settlement be done? As we can know from the above article, the extra year-end bonus is deducted according to the year-end bonus actually paid by the enterprise when the enterprise income tax is settled. For more information on corporate income tax settlement, please continue to pay attention to us.