How to make accounts for the company's full commitment to social security

Legal analysis: 1. When the company undertakes the social security unit for employees:

Debit: management fee-social insurance fee (unit part) (included in related subjects according to the department where the fee belongs)

Loan: wages payable to employees-social insurance premium (unit part)

2. When paying employee social security fund:

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables-social insurance premium (personal part)

Loans: bank deposits

The company undertakes the social security unit part of the employees, and then pays the social security fund for the employees, and passes the accounting of the related secondary subjects of "management expenses" and "salary payable to employees". Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The authentication of VAT input invoices is carried out in the authentication system of tax authorities.

Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

(3) Taxpayers sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.