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5 thoughts on “costume designer jewelry wholesale How to deal with the gifts purchased by the company for employees”
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costume designer jewelry wholesale
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natural stones for jewelry making wholesale The gifts purchased by the company are given to employees, so the cost of this pen is required to be included in the benefits. When the salary of the above employees is paid by the bank deposit or cash, it is rushed back to the expected liabilities:
borrowing: payable for employee salary — employee benefits
Through the “payament of employees ‘compensation” subjects to calculate the extraction, settlement, and use of employees’ compensation. The loan registration of this subject has been allocated in the amount of employees’ salary in the cost of cost projects.
The debit registered the amount of employee compensation, including the deducted money, etc., etc. The balance of the loan at the end of the period reflects the company’s payable employee salary.
The “payable payable salary” subjects shall be in accordance with “salary”, “employee benefits”, “social insurance premiums”, “housing provident fund”, “trade union funding”, “employee education funding”, “non -monetary benefits” and so on. The detailed subjects should be set up for employee salary items to perform detailed calculations.
If, if the company is issued to employees as a non -monetary benefit, it shall be included in the relevant asset cost or current profit or loss according to the fair value of the product according to the fair value of the product, and at the same time confirm the salary of employees.
The subjects such as “management expenses”, “production costs”, “manufacturing costs” and other subjects, credit the “payable salary of employees -non -monetary benefits” subjects.
Wasan assets such as the house owned by the enterprise to the employees are free of charge, the depreciation of each period of the housing shall be included in the relevant asset cost or current profit and loss according to the beneficiary target, and at the same time, “paying the employee’s salary to pay the employee’s salary ——The non -monetary benefits “subject.
Mee “accumulating depreciation” subjects. Assets such as leased housing for employees shall be used for free, and the rent shall be included in the relevant asset cost or current profit and loss according to the beneficiary target, and the salary of employees shall be confirmed.
The subjects such as “management expenses”, “production costs”, “manufacturing costs” and other subjects, credit the “payable salary of employees -non -monetary benefits” subjects. It is difficult to determine the non -monetary benefits of the beneficiary object, and it is directly included in the current profit or loss and the salary of employees.
Reference materials Source: Baidu Encyclopedia-payable to employees
jewelry wholesale jewellery low price jewellery (1) Self -produced or commissioned goods are used for gifts. According to the flow of gifts, it can be divided into internal distribution and external gifts. Enterprises are distributed or entrusted to process goods as gifts to employees in their units. Because the enterprise and employees belong to different economic entities, the ownership of the asset ownership changes, which can lead to the inflow of economic benefits into the enterprise and meet the conditions for income confirmation. Income, transfer at the same time. Article 4 of the Implementation Rules of the Interim Regulations on the VAT stipulates that the unit or individual industrial and commercial households will use self -produced and commissioned goods for collective benefits or individual consumption to sell goods and pay VAT. According to the provisions of the tax law, the ownership of the assets changes, deemed the sales confirmation income and pay the corporate income tax. The account processing is as follows: Confirm the receipt according to the market price
borrowing: handling employee salary -employee benefits
n Taxes and fees -value -added tax (output tax)
The transfer according to cost
borrowing: main business cost
loan loans : Inventory goods
The enterprises to give self -produced or commissioned goods as gifts to other units or individuals as gifts for free, which may lead to inflow of economic benefits. Increases should be confirmed and transferred at the same time. The VAT regulations and corporate income tax regulations clearly stipulate that such businesses should be regarded as sales confirmation income and pay VAT and corporate income tax. The account processing is as follows:
borrowing: management expenses — business entertainment fee
loan: main business income
The value -added tax (output tax)
borrowing: main business cost
Used to give gifts. According to the flow of gifts, it is divided into internal distribution and external gifts. Enterprises distribute the goods purchased out of the unit to the employees of the unit. The corporate accounting standards are included in the sales revenue and the cost of sales and transfer. The purchase of taxable services purchased or received is not used for value -added taxable projects, but for non -taxable items, tax -free items or for collective benefits, personal consumption, etc. Deduct in the amount of output tax.
The account processing:
borrowing: payable for employee salary -employee benefits
nThe taxes and fees should be paid -the value -added tax should be paid (the amount of input tax is transferred)
The enterprise uses the purchased goods to give gifts to other units and individuals. Together with sales, the income is confirmed according to the purchase price. Accounting processing is as follows:
borrowing: management cost -business entertainment fee
loan: main business income
Edible value -added tax (output tax)
. In the real object, the company uses the goods purchased for gifts to other units and individuals for free. This behavior is usually regarded as non -sales activities. For free gift business, accounting processing is as follows:
borrowing: management cost
(Quotation tax)
2.2 According to the nature of gift gifts, this type of business is divided into two types of premium real estate and giving away the dynamic property
Putting real estate (taking houses as an example) as gifts to other units to handle.
If according to the business tax regulations, whether it is a self -built house or a house purchased by an enterprise, when it is presented to other units and individuals as gifts, it is necessary to pay the business tax on the taxable behavior. The author believes that because the ownership of the real estate changes and the gifts occur between different economic entities, the business income must be confirmed during accounting treatment and the operating tax must be paid. Accounting processing is as follows:
borrowing: management cost
loan: main business income
n loans: taxes and fees should be paid — should be paid for business tax
borrowing: main business cost
loan: inventory goods
wholesale belly jewelry 1. The gifts purchased by the company are given to the employees, so the cost of this pen is needed to the welfare fee. n2. If you receive a special VAT invoice for buying this gift, it is not allowed to deduct the item tax.
wholesale jewelry components Since it is a gift for employees, this cost is required to be included in the benefits.
borrowing: management cost-benefits
loan: bank deposit, inventory cash
mane If the deduction has been deducted, it needs to be transferred.
wholesale chunky cowgirl jewelry Admission fee-benefit fee, personal benefit fee,
If if it is provided to pay the benefits, it is directly reduced, and the benefits fee is directly entered if it is not mentioned