How to fill in the employee's salary list in the annual report of enterprise income tax with equity incentive?

Corporate equity incentives usually include stock options, restricted stocks and stock incentives, and the related employee salaries of these equity incentives need to be reported in the employee salary schedule of the annual corporate income tax report. The specific operation is as follows:

1. According to the specific situation of the equity incentive plan, calculate the corresponding non-monetary benefits (equity incentive) for each employee. These benefits should be included in the scope of employees' remuneration as taxable wages and salaries, mainly covering all kinds of benefits and reimbursement within the scope of income exceeding tax allowance and pre-tax deduction items.

2. When filling in the employee compensation schedule, take "non-monetary benefits" as the adjustment item in the income statement, and fill in the individual equity incentive expenses. When filling in the form, it must be filled in according to the required format and regulations to ensure the completeness and accuracy of the data.

3. If an enterprise adopts restricted stocks or stock incentives, it needs to be calculated according to the fair value of the current year as the incentive fee. For the incentive in the form of stock options, it is necessary to calculate the cost of consumption according to the fair value of each option and report it as an integral part of employee compensation.

4. Finally, it is necessary to carefully check whether the information filled in the employee compensation schedule is accurate and complete, and whether it meets the requirements of relevant accounting standards and tax laws and regulations to ensure the accuracy of the annual enterprise income tax report.

For the employee compensation related to enterprise equity incentives, it is necessary to calculate, fill in and declare in accordance with relevant regulations to ensure the compliance operation of enterprises. At the same time, it is necessary to strengthen internal management, improve the transparency and accuracy of information disclosure, and provide correct information for corporate shareholders and investors.