Where to rent Shougang Catering Breakfast Restaurant

(1) Accounting treatment: The commission paid to the sales staff is included in the sales amount"Operating expenses"or"Selling expenses"Account. , R7 @ L9 S+ o0 q1 R' O

2) Tax treatment: The commission paid to the employee based on sales is essentially a salary expense and is not a sales expense. Because the tax law says:

One of the conditions that must be met for a commission to be included in the sales expense is that the payment must be made to an independent taxpayer or individual authorized to engage in intermediary services (the payment is not made to employees of the enterprise). Tax Adjustments:

If the salary expenses including the above commissions do not exceed the taxable wages, no tax adjustment is required; Otherwise, a tax adjustment should be made. If the enterprise treats a certain percentage of the products sold by the salesperson, it is not allowed to deduct before tax according to the current tax law.