On the personal income tax page, click "Personal Income Tax Personnel Information Registration" (as shown in the figure below) to enter the personal income tax personnel information registration page.
Click the "Add Line" button, and a new line will appear (as shown in the figure below) to enter the information of the new registrant.
If there are multiple new registrants, you can continue to click "Add Line" to add them, or click "Next" to enter the data verification page.
Click "Submit" button, the personnel registration information is submitted successfully, and the system will give a prompt on the registration success page.
What is the latest accounting treatment method for tax refund expenses?
The Interim Measures for the Withholding and Remittance of Individual Income Tax stipulates that "the withholding agent shall pay a handling fee of 2% according to the tax withheld. Withholding agents can use it to withhold and pay fees and reward tax officials who have done a good job of withholding and paying. "
Enterprises need to meet the following conditions to get tax refund:
1, in line with the "three generations" (withholding, collecting and remitting, entrusted collection) legal provisions.
2 sound financial system, easy to control and pay taxes, and be able to bear civil liability independently.
3. There are special tax collectors who are familiar with tax policies.
For most enterprises, as long as they are legal withholding agents and have fulfilled their personal income tax withholding obligations in accordance with regulations, they can apply for fee refund in accordance with regulations.
Specific accounting treatment for the refund of personal income tax handling fee:
Received a refund:
Debit: bank deposit
Loans: other income
Taxes payable-VAT payable-output tax
The company offered money to reward the tax collectors in the finance department;
Debit: payable to employees.
Loans: bank deposits
How to collect new personal income tax information? The above is how to collect new personal income tax information. Everyone should expand and improve themselves in peacetime. Accounting knowledge needs to accumulate over time to increase knowledge. The above article hopes to help friends who work in accounting. If you have any other questions, please consult the old accountant or online teacher. Thank you for reading. See you next time.