1. Collect service fees and issue invoices.
Debit: bank deposit
Loan: income from main business
2. Provide wages and social security for labor dispatch personnel, and the housing accumulation fund shall be borne by the enterprise.
Debit: main business cost
Loans: Payables-Wages
Other payables-social security (part paid by enterprises)
Other payables-housing accumulation fund (part paid by enterprises)
3. Pay the wages of dispatched personnel
Debit: Payables-Wages
Credit: Cash on hand
Other payables-social security, etc. (Social security and provident fund shall be borne by individuals)
Taxes payable-personal income tax (3500 and personal social security can be deducted)
4, pay social security and provident fund
Debit: other payables-social security, etc.
Loans: bank deposits
5. Accrue business tax and additional taxes and fees (accrued by difference, that is, labor income minus paid labor cost and social security).
Borrow: business tax and surcharges
Loan: Taxes payable-business tax
Taxes payable-urban construction tax
Taxes payable-education surcharge
The tax basis of business tax is the balance of all the money collected by the employer after deducting the wages and social security transferred to the labor force.
6. Pay the wages and expenses of the employees of this enterprise.
Borrow: management expenses-salary/office expenses, etc.
Loans: Payables-salaries or cash on hand/bank deposits.
7. Period-end carry-over
Debit: this year's profit
Loan: main business cost
Management cost
Business tax and surcharges
Debit: main business income
Loan: profit this year