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社会保险费实行税务征收以后,征收流程由以前保险机构直接征收缴入“收入过渡户”或“财政社保专户”转变为税务征收直达人行金库,再转入“财政社保专户”。对于保险经办机构来说,如果某月存在未达账项,那么税务征收的社会保险费与“财政社保专户”的数额将无法一致。对此,笔者认为,社会保险费基金会计可设置“在途基金”科目,从而使保险经办机构能真实、准确、及时地反映此类会计业务。当收到地税征收机关开出的基金票据时,借记“在途基金--养老、失业、工伤、生育、医保”等;贷
After the implementation of tax levied on social insurance premiums, the levying process will be directly levied and collected by the former insurance agencies into the “transitional household” or “financial social security account” to direct access to the PBOC treasury and then to the “ Household ”. For insurance agencies, if there is a non-current account for a month, then the tax collection of social insurance premiums and the “financial and social security accounts,” the amount will not be consistent. In this regard, I believe that the social insurance fund accounting can be set “transit funds ” subjects, so that insurance agencies can be true, accurate and timely manner to reflect such accounting business. When receiving the land tax levied by the organs of the fund notes, debit “transit funds - pension, unemployment, childbirth, health insurance ” and other loans;