On the accounting treatment of several film and television enterprises (income, cost

The accounting treatment of film and television enterprise crews is more troublesome, and the sources of IOUs are mainly as follows:

1. Payroll: This part is usually contracted with the cast members in the group, but it is also required to be after-tax income. In other words, the tax is borne by the crew. Remember to withhold and remit it every month. This part of the expenditure has to be taxed, which is large in amount and high in cost;

2. Field rent: if it is an important invoice of the company, if it is an individual, the tax will be withheld and remitted if it exceeds 800;

3. Labor services, as above;

4, movies, etc. : To make an invoice, this part is also a big part in the group, and you must have a ticket;

The crew mainly pays cash, and the invoice is very important. Whatever you do, you should discuss it in advance. If there is no invoice, you can pay taxes with other bills. It is basically no problem to remember these points. Of course, you need to communicate with the people in the cast and inform others of your requirements in advance.