How to adjust tax increase?

A: There are two ways:

1, directly offset the management fee (it can be offset in the current month or at the end of the year)

Debit: negative management fee

Credit: negative tax payable

2. Check whether it is caused by that employee or those employees, which is equivalent to personal deduction of social security and deduction of wages. When the tax is deducted next month, it is enough to deduct the corresponding amount (generally, if it is caused by rounding the mantissa, it is recommended to deal with it in the first way, and the second way is relatively troublesome, which is generally applicable when the calculation is obviously wrong).

The extra amount offsets more personal income tax.

Debit: Payable-Salary (red or negative)

Loan: taxes payable-personal income tax payable (red or negative)

Personal income tax will be deducted next month.

Debit: Payable staff salary-salary (accrued according to the balance after deducting the overpaid tax last month)

Loan: Taxes payable-personal income tax payable (accrued according to the balance after deducting the tax overpaid last month).

How to calculate the income tax withheld and remitted by overseas enterprises?

Answer: 1. Debit: management expenses (or other expenses), and loan: accounts payable (other payables or accounts payable).

2. Debit: accounts payable, and loan: taxes payable.

About the overseas income tax of enterprises:

1, concept

According to China's regulations, resident enterprises pay overseas income tax, while non-resident enterprises do not. A resident enterprise refers to an enterprise established in China according to law, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management institution in China. They include the following categories: state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other organizations with production and operation income and other income.

2. Calculation steps

Step 1: Calculate domestic and overseas tax payable = domestic and overseas taxable income ×25% (note: the tax rate of high-tech enterprises is 15%).

Step 2: Calculate the limit (which can be understood as the tax amount to be paid for overseas income in China), and the limit = overseas pre-tax income × 25%. [Note: If the after-tax profit is overseas, it shall be converted into pre-tax income, that is, after-tax income ÷( 1- overseas tax rate)].

Step 3: Compare the tax paid overseas with the limit. If the tax paid abroad is greater than the limit, there is no need to pay back the tax, otherwise it will be paid back.

For example, the amount of tax paid abroad is 50,000 yuan, and the limit is 40,000 yuan. There is no need to pay back taxes or refund taxes. The amount of overseas tax payment is 50,000, with a limit of 60,000, and the tax payable is 6,543.8+0,000.

Summary of income tax paid in China = tax amount calculated in the first step+supplementary tax.

How to adjust tax increase? Just now the editor explained how to adjust the tax increase. I believe everyone can understand after reading it. Tax payment is stipulated by the state and must be paid according to one's own income. After deducting children's education expenses and parental support, it is generally withheld and remitted by the unit. I hope the editor's explanation can help you solve the problems in your work.