First, the basic structure and its relationship with the main logic
(1) Scope of application
1. This form is applicable to all kinds of taxpayers.
2. Taxpayers' wages and salaries incurred in the "Payable Wages" in that year are all included in the management expenses, sales expenses and other period expenses according to the "Wages and Salaries" distribution summary table, and some of them are included in the construction in progress, and more of them are allocated to the products in process and finished products produced in the current period. Wages and salaries are included in the finished products produced in this period, some of which have been sold in this period, and some are still in the inventory of the enterprise. Therefore, the wages and expenses included in the current sales (operating) costs, some occurred in the current period, and some occurred in previous years. In practice, there is no requirement to adjust the direction of wage distribution, which leads to inaccurate cost accounting. When filing tax returns, wages and salaries are adjusted to period expenses, and enterprises are no longer required to retroactively adjust product costs, period expenses and projects under construction. As long as the actual salary paid in this tax year is compared with the salary standard deducted before tax, the tax adjustment can be determined.
3. The concept and scope of taxpayer's wage expenditure and taxable wages.
According to the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) (No.3 of Caifa [1994]), the taxable wages mentioned in the relevant tax policies of domestic-funded enterprises refer to the wage standards that are allowed to be deducted when calculating the taxable income. Including basic salary, floating salary, various subsidies, allowances and bonuses paid by enterprises to employees in various forms.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing (Measures for Pre-tax Deduction of Enterprise Income Tax) (Guo Shui Fa [2000] No.084), _ Wage and salary expenses are all cash or non-cash labor remuneration paid by taxpayers to employees who work in this enterprise or have employment relationship with them in each tax year, including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to employment or employment. Regional subsidies, price subsidies and missed meals subsidies should all be counted as wages and salaries.
The following expenses incurred by taxpayers shall not be used as wages and salaries:
(1) Dividend income distributed by employees investing in taxpayers;
(2) Social security fees paid for employees in accordance with national or provincial government regulations:
(3) various welfare expenses paid from the extracted employee welfare fund (including subsidies for living difficulties of employees, travel expenses for visiting relatives, etc.). );
(4) various labor protection expenditures;
(5) Travel expenses and settling-in expenses for employee transfer;
(6) All expenses for employees' retirement and resignation;
(7) One-child allowance:
(8) Housing accumulation fund borne by taxpayers;
(nine) other items that are not recognized by State Taxation Administration of The People's Republic of China as wages and salaries.
Employees who work in or have an employment relationship with this enterprise include regular employees, contract workers and temporary workers, except for the following situations:
(1) The staff in the infirmary, staff bathroom, barber shop, kindergarten and nursery should be paid from the staff welfare fund;
(2) Retired and laid-off workers who have received pension insurance and unemployment benefits;
(three) the sale of houses or rental income included in the housing turnover fund rental housing management and service personnel.
(2) Basic structure
According to the management form of enterprise wages, this table is divided into two parts: "non-benefit-linked enterprises" and "benefit-linked enterprises". Each part is divided into five columns according to salary and three funds: salary, trade union funds, employee welfare funds, employee education funds and subtotal; According to its source, it is divided into five lines: production cost, manufacturing cost, sales (business) cost, management cost and construction in progress, and the corresponding line reflecting the differences between accounting and tax policies. It mainly reflects all the wages, salaries and employee welfare expenses actually paid and accrued by taxpayers this year, the deductible amount according to the tax law or the annual deduction carried forward from this year and the accumulated balance of previous years.
III) Main logical relations
Non-ergonomic affiliated enterprises:
1.5 column (subtotal of three expenses) =2 column +3 column +4 column.
2.6 lines (included in the total cost) = 1 line +2 lines +3 lines +4 lines +5 lines.
3. When column 1 in line 7 is less than column 8, it is line 9 "pre-tax deduction limit for the current period" and column 3 "welfare expenses" = line 9, column 65438+0×14%; Column 4 "education funds" = column 65438 of line 9 +0 × 1.5% (or 2.5%); Column 2 "trade union funds" × line 6, column 65438 +0× 2%.
4./kloc-Column in line 0/0 = Column in line 6-Column in line 9.
5. Fill in Schedule 4 from column 1 to column 4, line 6 and column 1 to line 4 respectively; Column 1 to line 9 of column 4, and fill in Schedule 4 and column 2 1 to line 4 respectively; Column 1 to column 4, line 10, are filled in Schedule 4 and column 3, line 1 to line 4 respectively.
Enterprises linked to work efficiency:
1.5 column (subtotal of three expenses) =2 column +3 column +4 column.
2.6 lines (included in the total cost) = 1 line +2 lines+"…" 5 lines (except in special circumstances).
3. 10 rows and columns (tax increase) = (rows 6 and 7) and columns.
4.7 rows and 2 columns (or 3 columns) =7 rows 1 columns × 14% (or 2%? 2.5%)
5. 10 line, line 2? 3? Column 4: The three expenses shall be ≤ line 10 and column/kloc-0 /×14% (1.5% or 2.5%) respectively.
6. Row 14, column 1 = row112-13.
Second, the specific instructions
At present, there are four main wage policies for pre-tax deduction of income tax in domestic-funded enterprises, namely, limited taxable wage policy, truthfully deducted wage policy, wage policy of public institutions and social organizations, and wage policy linked to work efficiency. Non-work-efficiency-linked enterprises mainly refer to taxpayers who implement the policy of limited taxable wages, the policy of deducting wages according to facts and the wage policies of institutions and social organizations respectively; Enterprises linked to work efficiency mainly refer to taxpayers who implement the wage policy linked to work efficiency.
The amount of production cost, manufacturing cost, sales (business) expenses, management expenses, wages and salaries of construction in progress and three expenses of the reporting enterprise in this schedule, as well as the adjusted amount of wages and salaries and three expenses when the enterprise declares tax payment. Because the wage policy is inconsistent and the declaration caliber is inconsistent, the specific declaration instructions are divided into two parts: non-benefit-linked enterprises and benefit-linked enterprises.
(1) Enterprises not conforming to ergonomics
1. 1 column "accounts payable" 1 line to line 5.
(1) Description: It reflects the credit withdrawal amount of accounts payable, which is allocated to production cost, manufacturing cost, sales (business) cost, management cost and wages and salaries of construction in progress.
(2) Source of data: Credit withdrawal from the taxpayer's "Payable Wages" account. Among them, 1 line extracted from production costs, 2 lines extracted from manufacturing expenses, 3 lines extracted from sales (operating expenses), 4 lines extracted from management expenses and 5 lines extracted from projects under construction.
(3) Relevant tax policies:
According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Tax Issues of Enterprises in subsidy income (Cai Shui Zi [1995] 08 1)
) stipulates that when an enterprise determines taxable wages and linked wages, all wage expenditures, including various subsidies included in management expenses, should be included in the total wages.
According to the Supplementary Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Issues Related to Promoting Technological Progress of Enterprises (Guo Shui Fa [1996] 152No.), the salaries of personnel in scientific research institutions of enterprises are included in the management expenses, and when calculating the taxable income at the end of the year, the tax shall be adjusted according to the taxable salary.
2. Column 3 "Employee Welfare Fee" 1 goes to line 5.
(1) Description: It reflects the credit withdrawal amount of employee welfare expenses respectively, which is allocated to production cost, manufacturing cost, sales (business) expenses, management expenses and wages and salaries of projects under construction.
(2) Data source: the number of credit withdrawals of the taxpayer's accounting "employee welfare expenses". Among them, 1 line extracted from production costs, 2 lines extracted from manufacturing expenses, 3 lines extracted from sales (operating expenses), 4 lines extracted from management expenses and 5 lines extracted from projects under construction.
2 on Line 3.4? 4 "staff union funds and staff education funds" column
(1) Description: It respectively reflects the "staff union funds and staff education funds" which are all included in the management expenses.
(2) Precautions: According to the current accounting system, the "employee education funds and employee union funds" accrued by taxpayers in accounting are all included in the management expenses, and they do not need to be separately collected according to their positions like "wages" and "employee welfare funds". Therefore, except for the line of "administrative expenses", other lines do not need to be filled in by taxpayers.
4. In line 6, columns 1-4 respectively reflect the credit amount (withdrawal amount) of "wages payable" and the three funds accrued in the cost.
Taxpayers can also fill in the form according to the calculated income in this form, and the columns in line 6 are 1+2+…+5.
5. Line 7 "Actual released quantity"
(1) 1 column, fill in the debit amount of "Payable Wages" in the taxpayer's accounting subjects, that is, the wages and salaries actually paid by the taxpayer in that year. Under normal circumstances, the wages accrued by taxpayers in that year are actually paid in that year. Therefore, line 7 1 = line 6 1, that is, the actually paid salary amount is equal to the accrued salary amount, and there is no balance in the "A/P" account at the end of the year. Under special circumstances, such as the taxpayer's lack of funds and other reasons, the wages accrued in that year were not actually paid, and there was a balance in the "Payable Wages" account, which was essentially the taxpayer's arrears of wages; In future years, taxpayers will repay the wages owed to employees in previous years, and the amount of wages accrued in this period is less than the actual amount paid, but the accounting that affects the taxpayer's current accounting profit and taxable income of enterprise income tax is still the credit amount of the current "wages payable" subject.
(2) Columns 2 to 4 respectively report the three funds actually withdrawn by taxpayers. Because the taxpayer's accounting profit accounting and enterprise income tax taxable income accounting do not consider the actual use of these three expenses, so the 2? 3? 4 columns = 6 rows 2? 3? Four columns.
6. Line 8 "Number of Taxpayers Approved in the Current Period"
(1) Description: Only taxpayers with limited taxable wages need to fill in the form. The number of taxpayers approved in this period does not include the benefits that should be paid by employee welfare funds, trade union funds, trade union department personnel and retired, laid-off and unemployed people who have received pensions and unemployment benefits.
(2) Data source: It comes from the annual average number of taxpayers calculated according to the scope and standard of approved number of taxpayers. The specific calculation method is as follows: according to the scope and standard of the approved number of taxpayers, determine the number of people in the total monthly salary, and divide it by 12 at the end of the year to become the "number of taxpayers in the current period". Since the number of people can only be an integer, if the result of division is a decimal, it is suggested that decimal "rounding" should not be considered and all should be moved forward to an integer.
3) Relevant tax policies: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing (Measures for Pre-tax Deduction of Enterprise Income Tax) (Guo Shui Fa [2000 108 1No.), employees who work in this enterprise or have an employment relationship with them include regular employees, contract workers and temporary workers, except for the following situations:
The staff in the infirmary, staff bathroom, barber shop, kindergarten and nursery should be paid from the employee welfare fund;
Retired workers, laid-off workers and unemployed workers who have received pension insurance and unemployment benefits:
The management and service personnel of the rented house whose income from the sale of housing or rent is included in the housing turnover fund.
(4) Operation example:
For example, in 2005, an enterprise implemented a limited taxable wage policy, with fixed employees 10, each working for 12 months, 4 temporary workers in May-July, 4 temporary workers in September, and 10×65438. The number of taxpayers approved this year = (10.
7. Row 9, column 1, "Pre-tax deduction limit for current wages and salaries"
(1) For taxpayers who implement the policy of deducting wages according to facts, the pre-tax deduction limit of this period = line 7, column 65438 +0. These taxpayers are mainly software and integrated circuit manufacturers approved by relevant government departments.
(2) taxpayers who implement wage policies of public institutions and social organizations.
According to the Notice of the Ministry of Finance on Pre-tax Deduction of Wages of Public Institutions in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (Zi [1998] No.018), public institutions that implement the wage system of public institutions stipulated by the State Council should be deducted before tax in strict accordance with the prescribed wage standards. If the salary does not meet the requirements, the corresponding tax adjustment should be made when calculating and paying enterprise income tax. Therefore, when the total paid wages of public institutions are less than the total wages determined by the wage system of public institutions stipulated in the State Council, the total paid wages are the pre-tax deduction limit for the current period; When the total amount of wages actually paid by public institutions is greater than the total amount of wages determined by the wage system of public institutions stipulated in the State Council, the total amount of wages determined by the wage system of public institutions stipulated in the State Council is the pre-tax deduction limit of current wages and salaries in the enterprise income tax policy.
(3) Taxpayers who implement the policy of limiting taxable wages.
When line 7 1 column is less than column 8 × taxable wage standard, that is, the total amount of wages actually paid by taxpayers in this period is less than the tax standard of pre-tax deduction limit of enterprise income tax, and the pre-tax deduction limit in this period is the total amount of wages actually paid, and the data comes from line 7 1 column; When the column 1 in line 7 is greater than the taxable wage standard in line 8, that is, the total amount of wages actually paid by the taxpayer in this period is in the taxable standard of the pre-tax deduction limit of enterprise income tax, the pre-tax deduction limit in this period is the taxable standard of the pre-tax deduction limit of enterprise income tax of the taxpayer. The data comes from 8 lines × taxable wage standard.
Relevant tax policies:
A. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax (the State Council Order [[ 1993]No. 137), the wages paid by taxpayers to employees shall be deducted according to the taxable wages. The specific standards for taxable wages shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the scope prescribed by the Ministry of Finance and reported to the Ministry of Finance for the record.
B. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No.084), unless otherwise specified, the pre-tax deduction method is applicable to wages and salaries, and the pre-tax deduction standard is subject to finance.
The provisions of the Ministry of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
C. According to the Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Adjusting the Deduction Limit of Taxable Wages (Caishuizi [1999] No.258) and the actual situation of China's economic development and wage growth in recent years, it is decided to adjust the Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Adjusting the Deduction Limit of Taxable Wages (Caishuizi [1996] No.43). The specific deduction standard can be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government within the above limits according to the situation of different local industries, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. Individual areas (provincial) really need to be higher than this limit, and should be reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for approval within 20%. Before the issuance of this notice, with the approval of the Ministry of Finance, the area with a floating rate of 20% has been implemented. After the implementation of the provisions of this notice, whether it can rise by 20% on the basis of the per capita deduction limit of taxable wages stipulated in this notice shall be determined by the local provincial people's government and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
D. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Implementing Preferential Income Tax Policies for Revitalizing the Old Industrial Bases in Northeast China (Caishui [2004] 153), the pre-tax deduction standard of taxable wages of enterprises in Northeast China is raised to 1 200 yuan per month, and the specific deduction standard is determined by the provincial people's government according to the local average wage level within the above limits. The wages actually paid by an enterprise within the standards set by the provincial people's government can be deducted before tax. The above "Northeast" refers to Liaoning Province (including Dalian), Jilin Province and Heilongjiang Province.
Operation example:
In 2005, an enterprise implemented the policy of tax wage limit, and the local tax wage limit standard was 800 yuan per person per month. The number of taxpayers approved in this period is 100, and the total amount of wages accrued in the whole year is10.2 million yuan, and the actual payment is1.10.0 million yuan. As the pre-tax deduction limit of enterprise income tax is100×12× 800 = 960,000 yuan, which is less than the actually paid1100,000 yuan, the pre-tax deduction limit of wages and salaries in this period is 960,000 yuan.
In the same example, if the taxpayer actually paid 900 thousand yuan in salary that year. Because the tax standard of pre-tax deduction limit of enterprise income tax is =100×12× 800 = 960,000 yuan, which is greater than the actual payment of 900,000 yuan, the pre-tax deduction limit of wages and salaries in this period is 900,000 yuan.
Line 8.9 2? 3? 4 columns
(1) Data source: calculated from this table. Among them, column 2 of "Pre-tax Deduction Limit for the Current Period" in line 9 of "Welfare Expenses" = line 9, line1×14%; Column 3 "education funds" = column 65438 of row 9 +0 × 1.5% (or 2.5%); Column 4 "trade union funds" = column 6 1× 2%. When there is no special receipt for trade union funds, other tax increases should be made, and software enterprises should fill in the actual number.
(2) Relevant policies:
According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax (the State Council Order [1993]No. 137), the taxpayer's trade union funds, employee welfare funds and employee education funds are deducted respectively according to 2%, 14% and 1.5% of the total taxable wages.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Pre-tax Deduction of Trade Union Funds (Guo [2000] No.678), enterprises, institutions and social organizations that establish trade union organizations allocate funds to trade unions at a monthly rate of 2% of the total wages of all employees, and the special receipt for allocating and paying trade union funds issued by trade union organizations (see annex for the bill format). If a "special receipt for the appropriation of trade union funds" cannot be issued, the extracted trade union funds shall not be deducted before the enterprise income tax.
According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Income Tax of China Mobile Communications Group Corporation (Guoshuihan [2003])
No.847): Considering the fierce competition in the telecommunications industry, which requires high quality of employees, it is necessary to continuously strengthen the training of employees. According to the spirit of document Guo Fa [2002]16, it is agreed that the education expenses of China Mobile employees should be deducted before enterprise income tax according to the standard of 2.5% of the total taxable wages.
9. Line10 "Tax increase in current period"
(1) Note: The Bank mainly calculates the tax increase for the current salary and three expenses.
(2) Data source: from the calculation in this table. Where column 1 = column 1, 6 rows-column 1, 9 rows. Column 2 = column 2, line 6-column 2, line 9. Column 3 = column 3, line 6-column 3, line 9. Column 4 = column 4, line 6-column 4, line 9.
(2) Enterprises linked to work efficiency
1. 1 column "accounts payable" 1 line to line 5.
(1) Description: It reflects the credit withdrawal amount of accounts payable, which is allocated to production cost, manufacturing cost, sales (business) cost, management cost and wages and salaries of construction in progress.
(2) Source of data: Credit withdrawal from the taxpayer's "Payable Wages" account. Among them, 1 line extracted from production costs, 2 lines extracted from manufacturing expenses, 3 lines extracted from sales (operating expenses), 4 lines extracted from management expenses and 5 lines extracted from projects under construction.
(3) Relevant tax policies:
According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Enterprise Subsidy Income Tax (Caishuizi "1995] 08 1.
) stipulates that when an enterprise determines taxable wages and linked wages, all wage expenditures, including various subsidies included in management expenses, should be included in the total wages.
According to the Supplementary Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Issues Related to Promoting Technological Progress of Enterprises (Guo Shui Fa [1996] 152No.), the salaries of personnel in scientific research institutions of enterprises are included in the management expenses, and when calculating the taxable income at the end of the year, the tax shall be adjusted according to the taxable salary.
2. Column 3 "Employee Welfare Fee" 1 goes to line 5.
(1) Description: Credit withdrawal amount reflecting employee welfare expenses is allocated to production cost, manufacturing cost, sales (business) expense, management expense and wages and salaries of construction in progress respectively.
(2) Data source: the number of credit withdrawals of the taxpayer's accounting "employee welfare expenses". Among them, 1 line extracted from production costs, 2 lines extracted from manufacturing expenses, 3 lines extracted from sales (operating expenses), 4 lines extracted from management expenses and 5 lines extracted from projects under construction.
2 on Line 3.4? 4 "staff union funds and staff education funds" column
(1) Description: It respectively reflects the "staff education funds and staff union funds" which are all included in the management expenses.
(2) Precautions: According to the current accounting system, the "employee education funds and employee union funds" accrued by taxpayers in accounting are all included in the management expenses, and they do not need to be separately collected according to their positions like "wages" and "employee welfare funds". Therefore, except for the line of "administrative expenses", other lines do not need to be filled in by taxpayers.
4. Line 6 "Total"
Line 6 1-4 columns respectively reflect the credit amount (withdrawal amount) of "wages payable" and the three funds accrued in the cost. Taxpayers can also fill in the form according to the calculation results in this form. Each column in line 6 is equal to 1+2+}} 5 rows per column.
It is particularly important to note that when the wages included in the cost exceed the total wages in the ergonomics-linked scheme approved by the competent department, only the total wages approved by the competent department can be filled in column 6 1.
Operation example:
For example, the total salary (salary base+benefit salary) approved by the labor and tax department of an enterprise is 6,543,800 yuan, and the actual salary of the enterprise in the current year is 6,543,800 yuan, and only 6,543,800 yuan can be filled in the column of line 6.
5. Line 7 "Actual released quantity"
(1) 1 column, generally fill in the debit amount of "wages payable" in the taxpayer's accounting subjects, that is, the wages and salaries actually paid by the taxpayer in that year.
Under special circumstances, when the wages included in the cost exceed the total wages in the work efficiency linkage scheme approved by the competent department, if the actual payment amount is greater than the approved total wages, line 7 1 column = line 6 1 column; If the actual payment is less than the approved total wages, the debit amount of the "Payable Wages" subject in the taxpayer's accounting subject shall be truthfully filled in, that is, the wages and salaries actually paid by the taxpayer in that year.
Columns 2 to 4 respectively fill in the three funds actually withdrawn by taxpayers. Because the taxpayer's accounting profit accounting and enterprise income tax taxable income accounting do not consider the actual use of these three expenses, so the 2? 3? 4 columns = 6 rows 2? 3? Four columns.
6. Line 8, column 1 "Utilization Balance":
(1) Description: fill in the difference between the actual salary paid by the taxpayer in the current year (that is, line 7 1 column) and the accrued amount in the cost (that is, line 6 1 column), and fill in line 1 column.
(2) Data source: from the calculation in this table. Line 8, 1 column = line 7, 1 column-line 6, 1 column = line 1 column.
7. Line 9 "Current tax increase"
Reflect the adjustment of the total wages paid by taxpayers in the current period and the total wages included in the cost. Fill in the actual salary amount paid this year, which is less than the difference of the accrued amount in the cost, plus "Balance of this year", and fill in the line 1 1, column 1.
Operation example:
The total salary (salary base+benefit salary) approved by the labor and tax department of an enterprise is 6.5438+0.3 million yuan, and the actual salary of the enterprise in that year is 6.5438+0.65438+0.3 million yuan, and the salary tax adjustment is 300,000 yuan (6.5438+0.3 million yuan) Assuming that the actual salary for the whole year is 900,000 yuan, the tax adjustment of this salary is 400,000 yuan (6.5438+0.3 million-0.9 million yuan), of which 6.5438+0.3 million yuan (6.5438+0.0 million-0.9 million yuan) can increase the "current year balance".
Line 8.9, Line 2? 3? 4 columns
The accrued amount of the three expenses in line 6 1 column is greater than the actual paid amount in line 7 1 column. Which is the second item in line 6? 3? 4. Row 7, row 2 of column/kloc-0? 3? 4 columns, and shall not be less than 0.
9. 10 line, line 2? 3? 4 columns
The three expenses are (10 line,1×14% (1.5% or 2.5%? 2%))
10. 12, 1 column "Last year's balance": fill in the accumulated balance of last year (14).
The amount of "Cumulative Balance in Current Period" in line 11.1and column1is equal to the balance in line12-13.