How to calculate the training fees of enterprises?
The accounting treatment when withdrawing employee training fees can be divided into two situations: obtaining special VAT invoices and not obtaining special VAT invoices.
When the employee training fee is accrued, the special VAT invoice is obtained:
Borrow: management fee
Taxes payable-VAT payable (taxes payable)
Loans: Payables-Employee Education Fund
When the employee training fee is accrued, the special VAT invoice is not obtained:
Borrow: management fee
Loans: Payables-Employee Education Fund
When the training fee is accrued, the borrower's accounting subjects can choose accounting subjects such as production cost, manufacturing cost and R&D expenditure according to the actual situation.
Accounting treatment when paying employee training fees;
Borrow: Payables to Employees-Employee Education Fund
Loans: bank deposits
In addition to the bank deposit account, the credit of this entry can register cash on hand according to the actual situation.
If it is necessary to withhold and remit individual taxes for payment of remuneration, the following accounting entries shall be made:
Borrow: Payables to Employees-Employee Education Fund
Loans: bank deposits
Taxes payable-personal income tax payable
Matters needing attention in reimbursement of training expenses
First, the financial department of the enterprise should strictly check the relevant financial rules and regulations of the enterprise and standardize the training fee expenditure. If it is beyond the standard of expenditure, it should not be reimbursed.
Two, reimbursement of training fees, there should be relevant training documents. For example, approval documents, training notices, sign-in forms, receipts and invoices issued by training institutions. The invoice here can be a special invoice or an ordinary invoice.
If the enterprise has the conditions to carry out training on its own, it needs to provide a receipt for lecture fees and a service contract, and also withhold and pay individual taxes.
Pre-tax deduction standard of employee education funds
The part of employee education expenses incurred by an enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.