How to extract salary, individual tax and social security?

How to extract salary, individual tax and social security?

Answer: Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Wages

Social Security Withdrawal (Enterprise Part)

Borrow: xx expenses (management/sales, etc. )

Loans: payable to employees-social security

When I get paid next month.

Debit: Payables-Wages

Loan: Payable-Social Security (Personal Part)

Taxes payable-personal income tax payable

Cash on hand/bank deposit

Give it to Du Bao.

Debit: employees payable-social security (enterprise part+individual part)

Credit: cash on hand/bank deposit.

Pay personal income tax

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

What does social insurance mean?

SocialInsurance refers to a non-profit social security system with the function of income redistribution, aiming at preventing and forcing most members of society to participate.

Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The social insurance plan is organized by the government, forcing a certain group to form a social insurance fund as a social insurance tax (fee). Under certain conditions, the insured can get fixed income or loss compensation from the fund. This is a redistribution system. Its goal is to ensure the reproduction of material and labor and social stability. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

2065 438+06. 2. 3 Guangdong, Tianjin, Yunnan, Gansu, Guizhou, Jiangsu, Shanghai and other places lowered their social security rates. 201February 3, 202The National Social Security Fund Regulations were adopted at the122nd executive meeting in the State Council, with effect from May 20 16.

20 18, social security pensions began to be co-ordinated nationwide; 2065438+August 20, 2008, social security fees were collected by the tax authorities; 65438+2019 65438+10.08 to complete the transfer and handover of social insurance premiums and the first batch of non-tax revenue collection and management responsibilities, and all social insurance premiums and non-tax revenue transferred in advance shall be uniformly collected by the tax authorities.