[summary] execute since July 1, 2011 ” law of insurance of society of People’s Republic of China ” have legislative safeguard with respect to endowment insurance system first, set the responsibility of endowment insurance of business pay worker and obligation. But our country still does not have standard of corresponding endowment insurance accounting, of the normative processing that goes against accounting personnel and relevant section manage as a whole. Problem of existence of business accounting of accountant of endowment insurance of business of specification of article union example and improve a proposal.
[keyword] social insurance law; Endowment insurance; Accountant business accounting
　　
” law of insurance of society of People’s Republic of China ” provision of the 2nd section: Primary endowment insurance executes a society to be united in wedlock with individual account photograph as a whole. Fund of primary endowment insurance is mixed by unit of choose and employ persons the composition such as individual pay cost and governmental subsidy. Primary endowment insurance expends the scale pay of this unit worker total wages that unit of choose and employ persons ought to set according to the country, write down primary endowment insurance to plan as a whole fund. Primary endowment insurance expends the scale pay of this person wage that the worker ought to set according to the country, write down individual account. Because the country has not publish corresponding accounting standard, the enterprise handles the relevant business of endowment insurance to still do not have Zhang Ke abide, majority regards salary surtax as endowment insurance according to ” company treasurer standard the 9th — worker firewood proposes a toast ” business accounting, but such meeting existence plan as a whole fund and individual account are promiscuous pay taxes of not clear, income tax is adjusted trival wait for a problem. Article citing discusses the issue in business accounting of accountant of business endowment insurance and to table a proposal.
　　
One, the accountant business accounting of endowment insurance
　　
Exemple 1: 20 × × year in January, 20 000 of total wages of employee of shell company computation yuan, the enterprise presses the 8% generation of individual total wages to deduct share of pay of endowment insurance individual, the 25% generation that press individual total wages deduct individual income tax, in the meantime, the part of pay of business of 20% pay endowment insurance that presses enterprise total wages. Take no account of project of other social security, the accountant related shell company handles as follows:
1. Plan carry 20 000 of enterprise total wages yuan
Borrow: Manufacturing cost / the 20 000 such as production charge
Borrow: Deal with worker firewood to propose a toast — salary 20 000
2. Era buckles 20 000 of part of pay of endowment insurance individual × 8%=1 600 yuan
Borrow: Deal with worker firewood to propose a toast — 1 600 of social insurance premium
Borrow: Other due — era buckles 1 600 of gold of individual social security
When paying actually to social security branch:
Borrow: Other due — era buckles 1 600 of gold of individual social security
Borrow: Bank deposit 1 600
3. × 25%=5 000 of 20 000 of individual income tax of the acting capture that buckle era yuan
Borrow: Deal with worker firewood to propose a toast — 5 000 of individual income tax
Borrow: Should hand in duty to expend — should hand in 5 000 of individual income tax
When paying actually to the tax authority:
Borrow: Should hand in duty to expend — should hand in 5 000 of individual income tax
Borrow: Bank deposit 5000
4. Enterprise fact sends salary 20 000-1 600-5 000=13 400 yuan
Borrow: Deal with 13 400 of worker firewood fulfil
Borrow: Bank deposit 13 400
5. By the endowment insurance part of business pay same plan propose a toast into worker firewood 20%=4 000 of 20 000 × yuan
Borrow: Overhead expenses 4 000
Borrow: Deal with worker firewood to propose a toast — 4 000 of social insurance premium
When paying actually to social security branch:
Borrow: Deal with worker firewood to propose a toast — 4 000 of social insurance premium
Borrow: Bank deposit 4 000
　　
2, problem of existence of business accounting of endowment insurance accountant and proposal
　　
1. Through ” overhead expenses ” business accounting endowment insurance does not accord with authority duty to happen make a principle, cause cost information lack fidelity. Endowment insurance is the worker offers service institute to obtain value compensatory for the enterprise one part, the delay that attributes worker firewood fulfil pays a share, different is the company pays employee salary directly, and have department of social security of endowment insurance consign planning as a whole administrative, employee is in emeritus and backward social security branch gets old-age pension, its also are the pay cost that the company pays constitutionally. Accordingly, enterprise should according to authority duty happen make the principle affirms in time and metric the additional value that this part delay pays, and plan enter current cost. The author thinks, can install ” endowment insurance charge ” cost course, the cost cost of endowment insurance of special business accounting, lunar end matchs cost of mark brigadier endowment insurance to use share to each earnings target according to worker pay divide into equal parts.
2. Inconvenience plans as a whole at endowment insurance the management of fund and individual account. Basis ” social insurance law ” regulation, the business pay part of endowment insurance writes down primary endowment insurance to plan as a whole fund, part of employee individual pay writes down individual account. Accordingly, in business accounting time zone cent plans as a whole fund and individual account appear particularly important. The author thinks, should be in ” endowment insurance charge ” the cent below one class account is set ” as a whole fund ” with ” individual account ” course of two 2 degree, part the business pay part of business accounting endowment insurance and individual pay part, undertake announcing in financial forms for reporting statistics. Do the audit government that is helpful for account of endowment insurance of social security branch and amount of relevant business pay so, prevent account of endowment insurance individual effectively ” empty Zhang moves ” problem, strengthen provincial plan as a whole with the country. In the meantime, enterprise of computation of relative of facilitating forms for reporting statistics contributes the financial index such as rate, accurate the contribution that measures an enterprise to be made for social place and assumed social responsibility.
3. Plan the pay taxes when paying enterprise income tax is adjusted trival. Tax law sets, the range that government of provincial perhaps people sets branch of concerned director of the State Council of enterprise according to and standard expend allow to deduct for the primary endowment insurance of worker pay. The individual is handed in, the annuities that buckles by company generation, no matter whether had been handed in, cannot make be deducted before duty as enterprise pension expenses. The author thinks, pass first ” endowment insurance charge — individual account ” part of pay of individual putting in collect ‘s charge can reduce pay taxes to adjust the job, duty Wu personnel requires a basis only of financial forms for reporting statistics ” endowment insurance charge — individual account ” amount undertakes be adjustmented accordingly can, need not inquire ” should hand in worker firewood to propose a toast ” or the detail Zhang of each cost account.
　　
3, the business accounting of endowment insurance accountant after improving
　　
Exemple 2: With exemple 1, shell company in January total wages 20 000 yuan, deduct 1 600 of part of pay of individual of endowment insurance charge yuan, odd 18 400 yuan, produce worker 9 200 among them yuan, administrator 5 520 yuan, salesperson 3 680 yuan. Shell company’s corresponding accountant handles as follows:
1. Plan carry 20 000 of enterprise total wages yuan
Borrow: Produce cost 9 200
Overhead expenses 5 520
3 680 of cost of sales
Endowment insurance charge — individual account 1 600
Borrow: Deal with worker firewood to propose a toast — salary 20 000
2, 3, 4 with exemple 1.
5. × 20%=4 000 of 20 000 of part of pay of endowment insurance business yuan
Borrow: Endowment insurance charge — plan as a whole fund 4 000
Borrow: Deal with worker firewood to propose a toast — 4 000 of social insurance premium
When paying actually to social security branch:
Borrow: Deal with worker firewood to propose a toast — 4 000 of social insurance premium
Borrow: Bank deposit 4 000
6. Because charge of apportion endowment insurance plans as a whole,lunar end is moved according to salary forehead cost fund and individual account
Borrow: Manufacturing cost 2 800 (× 9 200 of 18 400 of 5 600 ÷ )
Overhead expenses 1 680 (× 5 520 of 18 400 of 5 600 ÷ )
1 120 of cost of sales (× 3 680 of 18 400 of 5 600 ÷ )
Borrow: Endowment insurance charge — plan as a whole fund 4 000
– individual account 1 600
7. Month when end plan pays enterprise income tax direct basis ” endowment insurance charge — individual account ” undertake be movinged accordingly adding.
　　
[bibliographical reference]
[1] the Ministry of finance. Company treasurer standard — 2006 [M] . Beijing: Economic science press, 2006.
[2] China registers year of accountant association.CPA2010 to register accountant whole nation to unite an exam to coach teaching material — tax law [M] . Beijing: Economic science press, 2010.