How to fill in the social security fee during the settlement period?

The declaration method of income tax settlement and social security is: first declare according to the accounting content of main business income and other business income, and then adjust according to the provisions of tax law. Need to know the final settlement time, within 5 months after the end of a tax year, from 65438+ 10/0 to May 3 1 of the following year. The income tax after settlement is often inconsistent with the income tax amount in the accounting statements, so it needs to be handled according to different situations.

Second, detailed analysis

The tax adjustment matters involved in the final settlement of enterprise income tax do not need to be reflected in accounting. The differences between accounting and tax law, such as hospitality, only need to be adjusted on the tax return form at the end of the year, and no accounting adjustment is needed. Changes in net profit caused by tax adjustment and tax payment need to be reflected in accounting statements.

3. How to make accounting entries in the annual settlement of social security?

1, previous year's profit and loss adjustment-company social security and other receivables-personal social security and bank deposits;

2. When the annual social security is settled, the overdue social security is listed through the previous annual profit and loss adjustment account;

3. The adjustment of profit and loss in previous years refers to the adjustment of the amount of major profits and losses over-calculated or under-calculated in previous years by the enterprise so that it will not affect the total profit of this year.