How is personal income tax reflected in the company's financial statements?

In fact, the tax is only withheld by the company, so it is included in the salary. That is to say, the salary you give employees is 2500 yuan, so what you deduct instead of the tax bureau is (2500-2000)* 5% = 25 yuan tax, and what you actually pay employees is 2500-25 = 2475 yuan.

The voucher is:

Borrow: management fee-salary 2500.

Loan: Payable salary is 2500 yuan.

Debit: The salary payable is 2500 yuan.

Loan: Taxes payable (or other taxes payable)-individual tax 25

Cash (or bank deposit) 2475

What's lz's opinion on the main reaction of the specific report after reading the voucher?

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