Overtime pay No replacement should be made. During the period of from February 16th to 19th, overtime arrangements can be arranged. If no compensation is given, overtime pay should be paid at 200% of the daily or hourly wage of the worker. In addition, during the Spring Festival, the a...
Sales tax refers to the tax and additional expenses that public institutions should pay for providing services or selling products, including business tax, urban maintenance and construction tax, resource tax and educational fee. In order to calculate th
The employee's welfare fund is calculated according to a certain percentage of the balance. The accounting entries are: the balance of money: the special fund, the employee welfare fund, the staff welfare cost drawn according to the quota of the staffing. Its entry is:: the business expenditu...
If a large number of laborers do not get overtime pay if they have been working overtime on statutory and public holidays, they may complain to the local labor supervision department at the same level. The above overtime pay is calculated in accordance with the normal situation. For some sp...
Where the enterprise income is foreign currency, the income tax shall be calculated on the basis of the foreign exchange purchase price at the last day of the quarter. The amount of taxable income shall be calculated according to the foreign exchange purchase price at the last day of the quar...
According to the original value of the real estate (assessed value), the annual taxable amount of the property tax = the original value of the property (valuation value) x (1 - 30%) x 1.2% is calculated on the basis of the rental income. The annual taxable amount of the property tax...
Accounting for temporary payments is made through a "temporary payment" account. The provisional accounts should be set up according to the name of the debtor or individual. When a temporary payment is made, it is borrowed: temporary payment: cash or ban
In addition to the traditional airport construction fee and fuel surcharge, two of the international flights are tax departure tax, immigration tax and transit tax, and other countries have other taxes. For example, the United States also has customs use
3, the accounting items used in the vouchers must be appropriate. According to the nature of the cash register business reflected in the original voucher, according to the provisions of the accounting system, it is determined that accounts should be collected and payable, and the names of the...
In the basic trousers, the size of the trouser legs is obtained in the base plate by 20% to 3 centimeters according to the size of the hip, and then the width of the knee is gained from the connection between the foot and the pverse crotch. This type of trousers is called "western ...