The scope of final settlement and payment of social insurance premiums refers to all kinds of employers within the scope stipulated in the Implementation Measures for the Collection and Management of Social Insurance Fees in Jinhua City (J [2005]104No.), that is, online reporting enterprises that implemented the "five-fee collection" method for urban social insurance premiums in 2008. All applications sent by units and individuals who pay social insurance premiums and social security agencies are not included in the final settlement scope.
Second, the time requirements for the final settlement of social insurance premiums
(1) All taxpayers (fees) shall declare the jhcs.gov Social Insurance Fee Remittance Form of Jinhua City in 2008 and the relevant contents of the deduction list to the competent local tax authorities through the Internet social insurance fee remittance system from February 65438 to May 30, 2009, and bear all legal responsibilities for the authenticity and accuracy of the declared contents. Print the paper declaration form for final settlement of social insurance premiums, bind it with the tax collection and management files, and report it to the competent local tax department.
(II) If the social insurance premium should be paid back after the settlement and self-declaration, the local tax department will deduct it from the payment account entrusted by all taxpayers (fees) on June 15, 2009, and require all taxpayers (fees) to deposit the amount that should be paid back into the entrusted account. If the deduction is unsuccessful due to insufficient balance, a late fee will be charged according to the regulations.
(3) All branches shall make a good summary of the final settlement statement before July 3, 20091. The work summary should include the basic situation of final settlement, the distribution of fee source structure, the changes and reasons of increase and decrease, the experience, problems and suggestions of social insurance premium management.
(4) Taxpayers (fees) who overpay social insurance premiums during the year may apply for tax refund to the competent local tax authorities after handling the declaration of final settlement.
Three. Related policy issues
(A) on the issue that the proportion of social insurance premiums paid by enterprises has temporarily declined.
According to the Notice of the Zhejiang Provincial Department of Labor and Social Security, the Provincial Department of Finance and the Provincial Local Taxation Bureau on the Temporary Decline of the Payment Ratio of Enterprise Social Insurance Fees (Zhejiang Labor and Social Labor [2008]125), the payment ratio of enterprise social insurance fees temporarily falls, and the downward standard is equivalent to the amount paid by all social insurance premium paying units in one month. 1 1 month (ownership period) The overall payable amount of the unit in 2008 is regarded as the decrease of the down payment ratio in 2008. Therefore, the actual settlement period in 2008 is 1 1 month (excluding 2008 1 1 month), and the total wages, social insurance premiums payable, paid and refundable reported by the payer are all related data of 65,438+0/kloc in June 2008.
(2) About the charging basis
The charging basis is calculated in strict accordance with the Implementation Measures for the Collection and Management of Social Insurance Fees in Jinhua City (Jin [2005]104).
1. Work-related injury insurance premiums According to the spirit of the document "Notice of Jinhua Municipal People's Government on Comprehensively Promoting Urban Work-related Injury Insurance and Strengthening the Collection and Management of Social Insurance Fees" (Jinfa [2007] No.72), work-related injury insurance premiums must be paid based on the total wages of all employees in the unit to achieve full coverage of work-related injury insurance.
2. If the employer's payment base exceeds 3 times the average annual salary of employees in municipal enterprises under the premise of full insurance (that is, the average annual salary of employees exceeds 49,500 yuan), the excess part is temporarily allowed to be deducted when determining the basis for charging.
Question 2: How to supplement social security accounting entries when the social security is settled annually? Debit: Other payables
Loans: bank deposits
Question 3: How to declare the final settlement? Usually, the declaration is to enter the online national tax declaration, so the final settlement is also one franc, and the period is 2010 65438+March. There are forms in it. Just fill in the declaration form. You can't explain the problems in the specific declaration process until you fill them in.
Question 4: How to adjust the final settlement salary? 2000* number of people * 12 If it is not exceeded, there is no need to adjust the excess, just increase it according to the excess.
Question 5: What is the settlement of social security? How to deal with it? Seeking God's help to calculate the settlement payment comes from the tax clause, but with the increase of social security payment inventory. Many local human resources and social security bureaus check whether enterprises pay social security according to the real wages of employees, which is also called final settlement. This increased the operating costs of enterprises, so some enterprises began to plan rationally. A friend of mine is human resources. It seems that they asked Yantai Bangmang to plan it.
Question 6: How to determine that the participation rate of social security settlement was different in different places last year? You can consult the local social security bureau or call the labor security number 12333.
Question 7: Is it necessary to adjust the intertemporal settlement of social insurance premiums? Yes
Question 8: Can the endowment insurance be fully deducted before tax when the enterprise income tax is settled? 5 points 1. When the enterprise income tax is settled, the employee's basic old-age insurance premium (the part borne by the company) can be deducted in full before tax, and the supplementary old-age insurance premium can be deducted before tax if the payment amount does not exceed 5%.
2. The endowment insurance premiums paid by individuals can be deducted in full before tax when calculating personal income tax.
Question 9: Regarding the wage income tax settlement of 1, is the amount in the account the accumulated credit amount payable to employees?
A: No. As you said, there are many secondary accounts payable to employees, so the amount of this account should also be the accumulated credit amount of the secondary account of "wages and salaries" payable to employees.
2. Is the tax amount the total income declared in the monthly income tax return of 1 1 month or the total salary actually paid in1month?
Answer: No, from the perspective of accrual basis, the salary should be 12 months whether it is paid in the current month or every other month, so the tax amount should also be 12 months.
3. Because there are many secondary accounts payable to employees, in addition to the wages payable to employees (including personal income tax, personal social security, and personal provident fund), there are also social security paid by the unit, provident fund paid by the unit, and non-monetary benefits. Which account amount should I fill in?
Answer: When income tax is settled, wages and salaries, social security, provident fund and welfare expenses are filled in by items, so that each item corresponds to the amount in each account. When filling in "salary", you should fill in "salary payable to employees (including personal income tax, personal social security and personal provident fund)". Because the personal part here is withheld and remitted, and the column should be filled in with withholding.
4. Is the actual wages paid by individual income tax, social security and provident fund actually the total income declared by individual income tax every month after deducting the wages due to employees?
Answer: The actual amount paid by employees after deducting personal income tax, social security and provident fund is not the amount of income declared by personal income tax every month. The tax amount to be filled in is the employee's due salary.
5. So, are social security and provident fund paid by individuals or included in the unit, and how are they reflected in the form?
Answer: Social security and provident fund paid by individuals are withheld and remitted, and their actual expenses are already included in the salary, so this part does not need to be filled in the form, but it is actually included in the salary. The social security and provident fund paid by the company belong to the company's expenses, and this part needs to be filled in the liquidation form.
Question 10: Social security fee for income tax settlement. Even if you make up the bookkeeping now, you can't reduce the tax when 20 13 income tax is settled.
At present, the enterprise income tax rates of 20 13 and 20 14 are the same. You are allowed to pay social security fees on 20 14 without adjustment.
So 20 13 can only be like this. 20 14 is credited to offset the cost of this year, and the effect will be the same at the end of 20 14.
The only thing that doesn't conform to the accrual basis.