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工會(huì)經(jīng)費(fèi)是按年應(yīng)付職工薪酬的2.5%繳納嗎?需要計(jì)提還是直接繳納即可
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
1、比例是對(duì)的
2、需要計(jì)提的
2018 09/12 14:43
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2018 09/12 14:45
老師,工會(huì)經(jīng)費(fèi)不管是月繳納還是季度年繳納,每次申報(bào)都是年應(yīng)付職工薪酬總額的2.5%嗎
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2018 09/12 14:45
是的,2.5%是所得稅匯算清繳允許稅前扣除的限額比例數(shù)字。
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2018 09/12 14:46
不好意思,打錯(cuò)了,工會(huì)經(jīng)費(fèi)的計(jì)提比例是2%
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2018 09/12 14:53
是一年的應(yīng)付職工薪酬是嗎?是不是填寫時(shí)參考上一年度,還是申報(bào)當(dāng)月工資*12
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2018 09/12 14:55
1、是一年的應(yīng)付職工薪酬,每個(gè)月計(jì)提的時(shí)候就是每個(gè)月的工資總額了
2、所得稅匯算清繳時(shí),是按當(dāng)年的工資總額乘以2%
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2018 09/12 14:56
那每個(gè)月申報(bào)或者每季度申報(bào)就是按當(dāng)月或者1-3月已發(fā)生的應(yīng)付職工薪酬申報(bào)納稅嗎
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2018 09/12 14:57
是的,就是這么理解的。
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