· What is the "employee wage" difference warning ·The early warning of the difference in wages of employees is a subsystem of the golden tax system for tax inspection. When an enterprise declares income tax, if the total salary is deducted before tax, which is inconsistent with the data of the individual income tax system and the disability insurance system, the system will automatically prompt a "difference warning".
When the total salary declared by the enterprise is inconsistent with the declared amount of disability insurance fund, it will receive the following prompt: "The total salary and number of people declared in the 202* enterprise income tax final settlement are inconsistent with the total salary and number of people declared for disability insurance this time." "
1. Enterprise income tax remittance return
2. Disability insurance declaration form
3. The difference between disability insurance and enterprise income tax under normal circumstances
1) There are labor dispatch personnel in the enterprise. The employer can deduct the full amount of the expenses of the dispatched personnel before tax, but the labor contract belongs to the labor export company, and the disability insurance is also calculated by the labor export company. Therefore, in terms of personnel statistics, there is a difference between the number of employees in the enterprise income tax caliber and the number of employees in the disability insurance fund. This difference is normal.
2) There are rehired personnel in the enterprise. Retired and rehired personnel cannot sign labor contracts with enterprises, that is, they cannot establish labor relations with enterprises. Since there is no labor relationship, there is no need to include it in the disability insurance fund. Therefore, the number of employees in the enterprise income tax and disability insurance should not include retired and rehired personnel. However, the expenses for rehired personnel can be fully deducted before enterprise income tax.
4. Summary
The number of people and the total salary declared for the disability insurance and the number of people and the total salary declared for the enterprise income tax in the previous year should be the same in the absence of special personnel such as rehired retirees and labor dispatch personnel, and the system will not prompt risks when there is a small difference. In the case of labor dispatch or re-employment personnel, the reminder can be ignored, but when there are no above two situations, the number of disability insurance declaration should be the same as the number of enterprise income tax declaration.
1. Under normal circumstances, there is a difference between the total salary of individual income tax and enterprise income tax
When the amount of individual income tax declaration is higher than the enterprise income tax salaryWhen declaring the amount
If the accountant does not make a mistake, the declaration is correct. In this case, there is only one possibility, that is, there is a retroactive salary of the previous year in the individual income tax of the current year. If the salary has already been deducted in a previous year, the accountant does not need to pay attention to the difference, and if the salary has not been deducted before tax, the undeducted salary should be added in the current year.
When the amount of individual income tax declaration is lower than the amount of wages declared by enterprise income tax
When there is wage arrears and the year-end bonus is accrued but has not yet been actually paid, there will be a situation where the individual income tax declaration amount is lower than the total salary declared by the enterprise income tax. This is a normal discrepancy. However, the difference shall not exceed before the corporate income tax settlement of the second year (before May 31). Beyond that date, it cannot be deducted before tax for the current year.
2. There are tax risks
Employees who pay wages in cash do not declare individual income tax. In this case, not only can the salary expenses not be deducted before tax, but once they are audited, they also need to pay individual income tax.
Wages below the tax standard are not declared. Regardless of whether the declaration threshold of individual income tax is reached, the wages of employees should be declared in the individual income tax system. Wages that have not been declared for individual income tax shall not be deducted before enterprise income tax.
The company falsified the payroll schedule, falsely listed the costs, and the accounting scope of wages and salaries was incorrect. If this is the case, and it is found that the IIT system is inconsistent with the income of the enterprise, the accounting needs to refer to the IIT system.