Реферат на английском языке "Бухгалтерский и налоговый учет расчетов по оплате труда на предприятии"

Accounting and tax accounting of staff settlements

Relevance of the chosen subject of research is explained by that formation and size of profit depend on system of the compensation chosen at the enterprise, and also dependence of size of a salary on a standard of living of the population of any country. For the majority of people the salary is the main source of the income. It is important not correct to reflect calculations for a salary in accounting, but also it is correct to calculate the sum which is due to payment to each worker on all bases, and also in due time to hold from a salary of the sum of obligatory or other deductions. That is why the questions connected with a salary (its size, a charge and payment form and others), are one of the most actual both for workers, and for employers.

The object of research is accounting and tax accounting of staff  wages and salaries settlements in the company.

The aim of the work is making of documents and organization of accounting of staff settlements of wages, performing corresponding liabilities to the budget and funds, and also showing of fixed operations in the accounting and tax accounting.

There were put the questions and solved the problems for the reaching of aims:

1. To learn salary as object of accounting and controlling, that is to explore what it is, its value and problems; kinds, forms and systems of salary payments; legal and regulatory support.
2. To analyze the making of documents of charging and retention of wages in the accounting.

The subject of research is organization of accounting and tax accounting of staff settlements in modern market environment in the industrial companies.

INTRODUCTION

According to changes in economical and social development of country the earnings policy, social protection and staff protection significantly changes. Many functions of state on implementation this policy are directly given to companies what independently set forms, systems and amount of labor payment, pecuniary encouragement of its results. The concept of salary was filled with the new contents and it covers all kinds of earnings and also different bonuses, extra-charges, markups and social concession that were calculated in the monetary and natural forms.

The accounting of labor and salary borrows the one of the central places in the accounting system of the company. It must provide the operational monitoring over quality and quantity of labor, over using of means, which are switched on the fund of salary and allowances.

In the accounting system of company violations and deviations from relevant legal documents are often meet. That’s why accounting and tax-accounting of staff settlements are necessary for companies carrying there activities.

1. Accounting of staff settlements.

Accounting of staff settlements is regulated by strict rules and large quantity of legal documents, what regulate accounting and control in the company, that were approved by Ministry of Finance of the Russian Federation, Goskomstat , Ministry of Labor, labor, civil and tax codes of the Russian Federation.

Accounts chart of accounting of financial and economic activities and Instructions for its using (that were approved by the Ministry of Finance 31.10.2000 year №94 n) is fundamental at the accounting of staff settlements. In the Instructions for Accounts chart’s using there are short economic content and purpose of each account, course of conduct of synthetic accounting, typological scheme of account breakdown with other synthetic accounts.

Company develops and approves forms and systems of staff settlements independently – wage rates and salaries.

All staff currently consists of workers and employees.

Performance of specified conditions materializes through the forms and systems of staff settlements.

Every commercial organization has the right to work out and implement its system of staff settlement, which does not contradict existing legislation. This system can provide its own tariff rates, salaries surcharges, allowances and different kinds of premium and also ways of norms and statements of labor.

Installed systems of staff settlements are seat in the collective agreement, Provision on compensation or in employment contracts with concrete workers.

Organization of accounting is provided as scheme:

The primary documents include:

1. Cash-payroll;
2. Pay-sheets;
3. Deduction declaration;
4. Tax cards according to unified social tax and the personal income tax.

Secondary documents include all entries of salary in the general journal and current-balance sheet.

Tertiary documents of salary include all wages statement in the IFNS and funds:

1. The report in social insurance fund - to the 15th quarterly);
2. The report in IFNS – to the 20th quarterly (quarterly – expense reports, by year – declaration to the 30th of March);
3. Reports in the PF(OPS) – to 20th quarterly (quarterly – expense reports, by year – declaration to the 30th of March);
4. Individual information in the PF – to the 28th of February once a year;
5. Information on income of individuals in IFNS – to the 30th of March once a year.

Accounting of staff settlements  is general question in all accounting system of the company. Any process of economical activity is associated not only with expenses of means, but with expenses of  living labour.

Salary is difficult economic appearance, because:

1. Salary is expenses of production for employer, and he tries to minimize it.
2. Salary is income for worker, and he tries to maximize it, slandering top level of wages.

Accounting of staff settlements occupies the one of the central places in all system of accounting of the company. The most important problems of it are:

1. To produce settlements with staff in the schedule date.
2. Taking to prime cost of production sum of accrued salary and deductions to the organs of social insurance correctly and in time.
3. To take and group indexes of drafting and salary for making reports.

Organization of staff settlements of the companies is determined by active forms of staff settlements and labour legislation .

The accountant’s problem is to request all necessary documents in time for charge salary, to perform all calculations correctly, to include the accrued sum into the expenses.

Accounting of staff settlements is regulated by strict rules and a quantity of normative documents regulating accounting and control in the company, which are regulated by Ministry of Finance RF, SSC, Ministry of Labour, Labour, Civil and Tax Codes of Russian Federation.

Features of reflection expenses on the staff settlements in the tax-accounting.

Order of accounting of expenses on the staff settlements from the point of view of taxation of benefit is regulated by article 255 of Tax Code RF. Expenses of taxpayer on the staff settlements are consist of:

1. Any accruals to workers in monetary or natural forms;
2. Motivating accruals and allowances;
3. Compensative accruals connecting with mode or working conditions;
4. Premises and temporal motivating accruals;
5. Expenses, connecting with maintenance of workers, which are provided by norms of Russian legislation, labour contracts or collective contracts.

270 Article of Tax Code RF contains list of expenses are not considering in the taxing of benefit. According to p. p. 21 and 29 of this article expenses in the form of costs on the any kinds of remunerations to workers besides remunerations paying on the grounds of labour contracts, on the payment of vouchers on the treatment and rest, excursions and voyages, studying in the sport sections or clubs, visits of cultural and entertainment or sport action, on the payment of goods for private consumption of workers, and other suchlike expenses, producing in favor of workers are not considered. These expenses don’t consider for goals of taxing of benefit independently of are provided it by labour contracts or are not provided.

In the accruals of stimulating character, including premises of production results, allowances to tariff rates and  salary provided that at the definition of tax base expenses for all kinds of   remuneration providing to leadership or workers, besides remunerations, paying on the grounds of labour contracts are not counted.

Bonuses of staff to the holiday and anniversary(55-, 60 years old ) dates are taken place rather often.

According to Letters of Ministry of Finance from 17.10.2006 №03-05-02-04/157 and from 22.05.2007 №03-03-06/1/287, if payments to the holiday and anniversary dates are not considered to payments of stimulating character, these payments can’t be considered in the composition of expenses on the staff settlements of employer.

According to 313 Article of Tax Code of RF taxpayers calculate tax base annually on the grounds of information of tax-accounting. Primary records (including rate of accountant), analytical registers of tax accounting, calculating of tax base are confirmation of information of tax accounting.

So, in the tax accounting as primary accounting records copies of primary records using in the accounting are shown.

Conclusion

Documenting and organization of accounting of staff settlements, performing corresponding duties to the budget and funds, reflection of these operations in the accounting and tax-accounting – is the general problem of organization of accounting and tax-accounting of the company. Incorrect reflection of real labor costs leads to penalties from tax authorities. Documenting of accounting and tax accounting must correspond to current legislation, orders of Ministry of Finance and labour legislation.

Nowadays the following order of documenting of salary is taken:

1. Companies use the working-time shit for salary charge, by means of whiсh accounts departure makes the salary charge.
2. Charging salary reflects in the ledger accounts  of workers, and also in the personal income blank in the form of salary and other payments.
3. The salary, subjecting to payment, includes in the paysheet, by means of which makes the payoff.
4. All kinds of payments reflect in the accounting reports in accordance with current legislation and requirement of Ministry of Finance.
5. Company represents the reports directly to the tax authority and funds on the blanks, or through the mail of RF – by registered letters with notification.

References

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5. The accounting and bank dictionary