How to deal with the cancellation of social security accounting enterprises by social security bureau

How to deal with the cancellation of social security accounting enterprises by social security bureau

Social insurance refers to a social and economic system that provides income or compensation for people who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The following is what I compiled for you,' How to deal with the cancellation of social security accounting enterprises by social security bureau', I hope you like it.

Methods/steps

1, to understand how to deal with social security return, we must first understand what is the accounting treatment of social security paid by enterprises.

2 enterprises to pay social security every month, should do the following accounting treatment:

Borrow: sales expenses/management expenses/research and development expenses, etc. -salary.

Sales expenses/management expenses/research and development expenses, etc. -Social security (paid by the company).

Other payables-social security (individual contributions).

Loan: Bank deposit (salary+social security).

Taxes payable-personal income tax.

Other payables-social security (individual contributions).

3. Therefore, when the enterprise receives the social security refund from the government, it only needs to write off the above entries. The specific accounting treatment is:

Debit: Bank deposit (social security refund).

Loan: sales expenses/management expenses/research and development expenses, etc. -Social security (paid by the company).

4. If the government's social security return occurs in the following year, that is, it belongs to the new year's return, then it is necessary to use the profit and loss adjustment subjects of the previous year for accounting treatment, specifically:

Debit: Bank deposit (social security refund).

Credit: adjustment of profit and loss in previous years.

5. At the same time, carry forward this year's profit, and the accounting treatment is as follows:

Debit: adjustment of profit and loss in previous years.

Credit: profit distribution-undistributed profit.

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