Enterprise salary declaration process

Preparing the declaration materials, filling out the declaration form, submitting the declaration and paying the tax and other links.

I. Preparation of declaration materials

Enterprises need to prepare the following materials before making wage and salary declarations:

1. Employee's wage schedule: Record the wage composition of each employee in detail, including the basic salary, bonuses, allowances, subsidies and other income.

2. Proof of payment of social security and provident fund: Provide relevant documents proving that the enterprise pays social security and provident fund for the employees.

3. Other relevant certificates: Provide other certificates related to the declaration of wages and salaries according to the requirements of the tax department.

Second, fill in the declaration form

Enterprises need to follow the format of the declaration form provided by the tax department and truthfully fill in the following:

1. Basic information of the enterprise: including the name of the enterprise, the taxpayer's identification number, the registered address and so on.

2. Employee salary information: according to the employee salary schedule, fill in each employee's salary income, deductions and amounts.

3, social security and provident fund payment: declare the amount of social security and provident fund to be paid by the enterprise.

Three, submit the declaration

After completing the declaration form, the enterprise needs to submit the declaration form and related materials to the designated place or make online declaration through the e-Tax Bureau according to the requirements of the tax department.

Fourth, Payment of Taxes

Based on the results of the declaration, enterprises need to calculate the tax payable in accordance with the provisions of the tax law and pay the tax to the designated account within the specified time.

In summary:

The process of declaration of wages and salaries of enterprises includes preparation of declaration materials, filling out the declaration form, submitting the declaration and payment of taxes. Enterprises need to truthfully declare their employees' salary income in accordance with the tax law and relevant regulations, and pay the corresponding tax on time.

Legal basis:

The Individual Income Tax Law of the People's Republic of China

Article 8 stipulates:

"A taxpayer who obtains business income and does not declare and pay value-added tax according to the simplified calculation of tax payable on the basis of the sales amount and the levy rate shall pay the value-added tax on the basis of the advance receipts and the stipulated advance tax rate at the time of receipt of the advance receipts. Simple calculation of advance tax payment."

Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China

Article 25 stipulates:

"Circumstances in which remittance is required to be made for the acquisition of consolidated income include: (1) acquisition of consolidated income from more than two places and the balance of the annual amount of the consolidated income after deduction of the special deductions exceeds 60,000 yuan; (2) acquisition of labor service remuneration income, manuscript remuneration income, royalty income in one or more of the income, and the balance of the annual income amount of the comprehensive income less special deductions exceeds 60,000 yuan; (iii) the amount of prepaid tax is lower than the amount of tax payable in the taxable year; and (iv) the taxpayer applies for a tax refund."