新会计准则几个会计科目变化及应用（）.docVIP

新会计准则几个会计科目变化及应用（） New accounting standards change and application of several accounting subjects 2007-03-27 14:56 Changes in several subjects of the new accounting standards: All taxes for tax payable: The subjects of accounting firms to calculate various taxes and fees should be paid in accordance with the provisions of the tax law, including value-added tax and consumption tax business tax income tax resource tax, land value-added tax on city maintenance and construction tax and real estate tax land tax tax surcharge for education of mineral resources compensation fees Enterprises (insurance) should pay the insurance guarantee fund, but also through the accounting of this subject Individual income tax withheld by enterprises is also accounted for through the accounting of this subject Enterprises do not need to be expected to pay the amount of taxes paid, such as stamp duty, farmland occupation tax, etc., is not accounted for in this subject Two salary payable, payable instead of welfare, payable to staff and workers (1) the account covers all the salaries payable to the employees by the enterprise in accordance with the relevant regulations The reward and welfare fund for workers and staff members of foreign invested enterprises in accordance with the regulations, which are collected from the net profits, is also accounted for in this subject (two) undergraduate projects shall be accounted for in accordance with salaries, employee benefits, social insurance premiums, housing accumulation funds, trade union funds, staff education funds, dissolution of labor relations, compensation, etc. (three) dealing with the main accounts payable to employees 1 enterprises pay salaries, bonuses, allowances and so forth to their employees in accordance with the relevant regulations. They debit the subjects and debit the bank deposits, cash and other subjects Enterprises from the payable wages and salaries of the various deductions (family members, drugs, personal income tax, et