Accounting practice: how to deal with the issue of high-temperature subsidies to employees? Is it exempt from personal income tax?
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【Abstract】 When it comes to the hottest majors nowadays, everyone will think of finance and accounting majors. Whether it is a college graduate who is just looking for a job or a person who wants to switch to finance, accounting skills are particularly important. Next, Global Online School I will share some practical knowledge of accounting for you, enumerate the accounting treatment methods and issues that enterprises should pay attention to when issuing high-temperature subsidies for your reference.
In the accounting practice, the issue of high-temperature subsidy account processing
Borrow: payroll payable to employees-wages and salaries
Loan: bank deposit
Reminder: It needs to be incorporated into the monthly salary withholding and prepayment of personal income tax.
Is it exempt from personal income tax?
1. The high-temperature allowance is a post allowance of wages and salaries, and is not a tax-exempt item. It should be combined with the monthly salary to declare personal income tax.
2. As part of wages, high-temperature allowances can be deducted before corporate income tax.
”按钮获取。 The above content is a summary of the accounting treatment methods and issues that should be paid attention to when issuing high-temperature subsidies in the accounting practice problems compiled by the editors of the Global Network School. I hope everyone can take them seriously and avoid errors and doubts in future work in order to improve Your own competitiveness. If you want to learn more about accounting practice, please click the " Free Download " button below to get it.
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