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Do the heads of central enterprises need to be included in the comprehensive income for annual settlement when they obtain annual performance pay, deferred cash income and term rewards?
1, when salary is paid:

Borrow: management fee

Loan: wages payable to employees.

2. When paying wages:

Debit: payable to employees.

Loans: other payables-social security (pension, medical care, unemployment)

Other payables-housing accumulation fund (personal burden)

Taxes payable-personal income tax

Bank deposit/cash (actually paid to employees)