Withdrawal of term loans: management fee-2% of total wages is used for trade union funds.
Loans: other payables-trade union funds
When you hand it in, you usually declare the transfer and borrow other payables on the local tax website (of course, you can also pay taxes when you leave). It's full.
Lend out bank deposits
Formal enterprises should set up trade unions, and the trade union funds paid in a separate account will be allocated to your unit's trade union by local trade union organizations according to a certain proportion.
I analyze that you are not a formal enterprise, but the union reserve fund should also be sufficient.
"Trade union funds and stamp duty are paid once every few months, and not much is paid." I guess you didn't declare and pay according to the actual total salary, because the trade union funds are levied by the local tax stipulated by * * *, which should have been the trade union's business. Local taxes are very powerful, and there are agency fees, so local taxes are more active than trade unions, but most small enterprises are not,,, and.
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How to make vouchers for the trade union funds and stamp duty paid by the local taxation bureau? Trade union funds in the local tax bureau to pay,
Accrual time
Borrow: management expenses-union funds
Loans: Payables-Trade Union Funds
time of payment
Borrow: Staff-trade union funds payable
Loans: bank deposits
How to make a voucher for stamp duty?
Borrow: management fee-stamp duty
Loans: bank deposits
How to calculate the surcharge for education, urban construction tax, trade union funds and stamp duty? Thank you. Education surcharge payable = (actual value-added tax, consumption tax and business tax) × 3%.
Urban construction tax-if the taxpayer is located in the urban area, the tax rate is 7%;
Where the taxpayer is located in a county or town, the tax rate is 5%;
If the taxpayer is not in a city, county or town, the tax rate is 1%.
Trade union funds-the main source is the membership fee paid by trade union members and 2% of the total monthly salary of all employees.
Stamp duty-1. purchase and sale contract
Including supply, pre-purchase, procurement, purchase and sale, combination cooperation, adjustment, compensation, barter and other contracts.
According to the purchase and sale amount of 0.3‰ decals.
contractor
2. Processing contract
Including processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts.
According to the processing or contracting income of 0.5‰ decals.
contractor
3. Construction project survey and design contract
Including survey and design contracts.
According to the charge of 0.5‰ decals.
contractor
4. Construction and installation project contract
Including construction and installation engineering contracts.
Apply decals at 0.3‰ of the contract amount.
contractor
5. Property lease contract
Including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.
Apply for decals according to the lease amount 1‰. If the tax amount is less than 1 yuan, press 1 yuan for decal.
contractor
6. Contract of carriage of goods
Including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts.
According to the transportation cost of 0.5‰ decals.
contractor
If the document is a contract, it shall be sealed according to the contract.
7. Warehousing contract
Including warehousing contracts.
According to the storage fee 1‰ decals.
contractor
Warehouse receipts or stack sheets used as contracts shall be stamped according to the contracts.
8. Loan contract
Loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending)
According to the loan amount of 0.05‰ decal.
contractor
If the document is a contract, it shall be sealed according to the contract.
9. Property insurance contract
Including property, liability, guarantee, credit and other insurance contracts.
According to the premium income 1‰ decal.
contractor
If the document is a contract, it shall be sealed according to the contract.
10. Technical contract
Including technology development, transfer, consulting, services and other contracts.
According to the amount of 0.3‰ decals.
contractor
1 1. Property right transfer document
Including property ownership and copyright, trademark exclusive rights, patents, proprietary technology use rights and other transfer documents, land use rights transfer contracts, land use rights transfer contracts, commercial housing sales contracts.
According to the amount of 0.5‰ decals.
Evidential
12. Commercial account book
Production and operation account book
The account book for recording funds shall be affixed at 0.5‰ of the total paid-in capital and capital reserve. Other account books should be posted to 5 yuan one by one.
bookkeeper
13. Rights and licenses
Including the real estate license, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by the * * * department.
Piece by piece, 5 yuan.
recipient
Does the annual tax amount announced by the enterprise include stamp duty and trade union funds? According to different tax items, stamp duty has two ways: ad valorem and specific amount.
Determination of tax base in the case of ad valorem tax;
The determination of the tax basis in the case of specific taxation, and other business account books, rights and licenses for specific taxation shall be based on the tax amount.
Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.
Calculation formula of stamp duty payable:
Taxable amount = the amount recorded in the taxable voucher (expenses and income) × the applicable tax rate;
Taxable amount = number of taxable documents × applicable tax standard.
How to calculate the union funds of Xihuishan in local tax 1 According to the interpretation of Article 4 of the Notice of State Taxation Administration of The People's Republic of China on Amending the Tax Return of Enterprise Income Tax (Guo Shui Fa [2006] No.56), the monthly salary of all employees mentioned in the Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Trade Union Funds (Guo Fa [2000] No.678) refers to the amount of wages allowed to be deducted before tax according to tax regulations. This amount is the calculation base of the union funds that are allowed to be deducted before tax. Therefore, the base of extracting trade union funds should be the total taxable wages, not the total paid wages.
2. When drawing trade union funds:
Trade union funds payable = total taxable wages *2%
Taxable salary: before July 2006 1, each person shall be calculated according to 960 yuan; After July 1, each person will be calculated as 1600 yuan.
Borrow: management expenses-union funds
Loans: other payables-trade union funds
3. When turning over trade union funds:
Paid funds = the number of trade union funds to be extracted *40%
Borrow: other payables-trade union funds
Loans: bank deposits
4. Trade union funds: (60% retained by the enterprise is used for the usual trade union funds)
Borrow: other payables-trade union funds
Loan: bank deposit (or cash on hand)
How to pay last year's stamp duty, trade union funds and the disabled protection fund in local tax settlement? Borrow by calculated amount: last year's profit adjustment loan: tax payable.
Payment: Borrow tax payable and borrow bank deposit.
Undistributed profit borrowed at the end of the month: profit adjustment of the previous year
How are the amounts of stamp duty and trade union funds determined? Stamp duty:
The regulations vary from region to region. We have 5% of the purchase and sale contract of 1 here. 2. The stamp duty on books is 5% 00 per 5 yuan, and the registered capital is 5%.
Union funds are 40% of 2% of total wages.
Trade union funds, employment security fund for the disabled, and stamp duty are made with the red letter as the original entry, and then the correct entry is made.
How often do you pay the enterprise stamp duty? In addition, the stamp duty on trade union funds is paid every month, not once a year, but every month. Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. Trade union funds should be accrued monthly.
Trade union funds refer to the expenses required for trade unions to obtain and carry out normal activities according to law.
According to Article 14 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), the decals mentioned in Article 7 of the Regulations refer to the decals when signing contracts, establishing documents, opening account books and receiving vouchers. If the contract is signed abroad, it should be applied at home. Therefore, the business license should be affixed upon receipt; Apply decals when signing a lease contract; Apply decals when activating business books. Newly established enterprises should declare and pay the stamp duty of capital account books (five ten thousandths of capital), stamp duty of other account books (each 5 yuan stamp duty) and stamp duty of purchase and sale contracts in the current month (if there is no purchase and sale contract, 80% of the purchase and sale amount will be regarded as the contract amount) (three ten thousandths of the stamp duty) in the month when obtaining the tax registration certificate.
As for trade union funds, they are accrued with wages every month, accounting for 2% of the total wages. An enterprise that establishes a trade union organization may withdraw trade union funds (2% of the total wages), and the trade union funds shall be paid in full with the special receipt issued by the trade union organization of the unit. After receiving the trade union funds allocated by the unit, the trade union organization shall pay 40% to the higher-level trade union organization. There is no specific delivery time.