Accounting entries of the company's payment for party building activities

First, deal with the accounting entries of party membership fees in public institutions

1, A: Membership fee is charged.

Debit: cash

Loan: Party membership fee income

In terms of party dues

Debit: the above payment

Loan: bank deposit or cash.

Funding for activities of political parties and alliances

2. Accounting theme: Management expenses are divided into themes according to "Party and alliance activity funds".

3. Deduction standard: before the actual enterprise income tax, the part of the party organization that does not exceed the total annual salary and the employee's salary.

4. Policy basis:

1) Notice of the Organization Department of the Central Committee, the Ministry of Finance, the Party Committee of the State-owned Assets Supervision and Administration Commission of the State Council, and State Taxation Administration of The People's Republic of China on the funding of the Party organizations of state-owned enterprises in People's Republic of China (PRC).

2) The Organization Department of the Central Committee, the Ministry of Finance, the Ministry of Finance, and the Tax Department of Party Organizations in State Taxation Administration of The People's Republic of China Non-public Enterprises.

1. Party building funds of grass-roots organizations refer to funds directly allocated to party branches and party branches from the college's career funds and party member membership dues, thus becoming party building.

2. At the beginning of each year, colleges and universities approve the change of grassroots party organizations. According to the standard of business funds, the annual per capita party member is not lower than that of 200 yuan, and the Organization Committee determines the party building funds according to the standard, that is, the number of party member in each party branch and party member in the directly affiliated party branch is not lower than 180 yuan at the end of last year (if it is less than 1000 yuan, it will be as high as 1000 yuan).

3. The rest of the total national construction funds should be used for innovative party building projects of grass-roots party organizations. When the party building funds of grass-roots party organizations are allocated to the expenses paid by party member, different allocation standards should be adopted according to the party fees paid by party member and members of the Student Union, and the allocation method is the same as above.

4. According to the Notice of the Organization Department of the CPC Central Committee, the Ministry of Finance and the Ministry of Taxation on the Working Funds of Party Organizations in Non-public Enterprises (ZTZ [2065438+04] No.42), 2. According to the clause that "companies should provide necessary conditions for the activities of party organizations" and the requirements of "People's Republic of China (PRC) Tax Law" and ZBF[20 12] document "Establishing and implementing the pre-tax system" .. 1 1 file, the working expenses of party organizations in non-public enterprises are included in the enterprise management fees, which shall not exceed the annual income tax before the actual payment.

5. Therefore, the working expenses of party organizations in non-public enterprises are included in the management expenses of enterprises, and before the actual payment of enterprise income tax, they do not exceed a part of the total annual salary and total wages. Appropriate coupons can be obtained according to the scope of party building activities.