工资与社保必须一致吗？税局统一答复！

<section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; caret-color: rgb(255, 0, 0); font-size: 16px; visibility: visible;">企业社保缴费，是不是必须要跟个人的工资保持一致呢？这个问题主要是针对于社保税改的一个问题。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; max-inline-size: 100%; cursor: text; caret-color: rgb(255, 0, 0); letter-spacing: 0.544px; line-height: 1.75em; visibility: visible; outline: none 0px !important; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; visibility: visible;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; visibility: visible;">因为我们都知道从2019年1月1号开始，社保将由税务部门逐步开始征收，那么这也就意味着社保税改的落实和执行，</span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(111, 170, 227); visibility: visible;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; visibility: visible;">从2019年开始都是要慢慢的执行了。</strong></span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; max-inline-size: 100%; cursor: text; caret-color: rgb(255, 0, 0); letter-spacing: 0.544px; line-height: 1.75em; visibility: visible; outline: none 0px !important; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; max-inline-size: 100%; cursor: text; caret-color: rgb(255, 0, 0); letter-spacing: 0.544px; line-height: 1.75em; visibility: visible; outline: none 0px !important; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; font-size: 16px; visibility: visible;">随着社保入税+金税三期的强大，只要对比工资和社保不一致，企业就存在问题。</span></p></section><section><section><br/></section></section></section></section></section><p><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px; visibility: visible;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">工资与社保不一致</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px; visibility: visible;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">涉税风险分析</strong></span></p></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px; visibility: visible;">理论上来说，工资和社保是一致的，但是两者不一致，不一定就代表企业有问题。就算系统提示异常，不代表企业就存在问题的。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; visibility: visible;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; visibility: visible;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; visibility: visible;">举个例子，给小伙伴们一起分析这问题。</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">某总部在深圳，李四在深圳总部签订劳动合同，因李四是深户，要求缴纳在深圳，后面被总部派去上海公司任职，上海公司负责支付并承担工资薪金代扣代缴个税、承担社保费。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">那上海公司来说，只有工资代扣代缴个税，没有社保，企业是不是有很大的涉税风险？</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">有人有这样的疑问：在上海只缴个税，没有缴社保，会不会被上海税局认定公司有问题？</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">企业，总不能因为税局要求社保和工资必须一致，所以总分公司不允许调配员工。肯定不行的，那怎么看这涉税风险呢？</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; color: rgb(111, 170, 227); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">我们分两种情况来看：</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">情况1：</span></strong><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">企业人资不变，企业如何面对税务稽查？</span></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">需要企业从多方面方式证实。比如企业调配协议，按协议发放薪酬，有签名文件等。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">情况2：</span></strong><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">企业人员调配，企业如何面对税务稽查？</span></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">就想案例那样，李四在深圳总部交社保，调拨到上海公司，只扣个税。这种情况怎么办？账务上可以把这部分社保作为其他应收/应付挂账，上海公司可提供内部证据作以税前列支。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">其实，李四完全可以在总部缴社保和发工资扣个税。由于上海承担社保、工资。则需要上海公司支付给深圳总部，同时，深圳总部给上海分公司开票，作以税前抵扣凭证。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">因此，工资与社保的涉税风险，必须与企业管理相关联。我们需要全面彻底了解涉税业务，准确理解涉税政策，然后找到风险可控的方案</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;"><br/></span></section></section></section></section></section></p><p><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">牢记！这4个方面</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">工资涉税稽查</strong></span></p></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); letter-spacing: 1px; font-size: 16px;">根据企业情况，稽查人员针对企业账务上的工资支出，可从4个方面入手稽查：<br/></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">1、审核工资凭证</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">检查企业人员花名册、考勤表、工资明细账和工资条，审核发放工资与银行代发工资的数据是否一致。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">2、检查企业职工人数、薪酬标准</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">检查职工人数分析企业记账凭证和原始凭证，结合企业生产经营情况和生产规模来判断企业职工人数和形成标准是否合理。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">3、审查账实差异</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">审查分析企业“应付职工薪酬”科目与实际工资总额是否一致，核对各种津贴、补助和奖金发放是否正常。<br/></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">4、结合第三方信息系统分析企业数据</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">利用金税三期系统和社保系统，核查工资表中人员与企业交社保人员是否一致，并对企业缴纳个税和收入情况实施检查。</span></section></section></section></section></section><section><section><br/></section></section><section><section><section><section><section><section><br/></section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">社保挂靠个人与企业风险</strong></span></p></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); letter-spacing: 1px; font-size: 16px;">挂靠社保可以说是一件很常见的事情了，但是挂靠社保个人和企业将面临哪些涉税风险，你知道吗？严重的则要入刑！<br/></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">1、对于个人的风险</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">① 骗保情节严重的，要入刑！</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《广东省社会保险基金监督条例》如下规定，用人单位应当按照规定办理社会保险登记，如实申报应当缴纳的社会保险费，按时全员足额缴纳社会保险费。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">任何单位和个人不得通过虚构劳动关系、伪造证明材料等方式获取社会保险参保和缴费资格。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">社会保险行政部门在办理案件时发现单位和个人涉嫌社会保险欺诈犯罪的，应当依法向同级公安机关移送案件。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">此外，根据《中华人民共和国刑法》第266条解释：以欺诈、伪造证明材料或者其他手段骗取社会保险金或者其他社会保障待遇的，属于刑法266条规定的诈骗公私财物行为。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">② 挂靠单位跑路！</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">万一社保挂靠的单位跑路了呢？那该怎么办？</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">试想下，单位愿意给你挂靠社保，那单位也是不正规的做法，随时遇到涉税风险的。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">因此，需要提醒的是，如果你是挂靠社保的，每个月查询一下自己的社保是否按时缴纳。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">③ 涉嫌骗保。</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《全国人大常委会关于刑法第二百六十六条的解释》，以欺诈、伪造证明材料或者其他手段骗取养老、医疗、工伤、失业、生育等社会保险或者其他社会保障待遇的，属于刑法第二百六十六条规定的诈骗公私财物的行为。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">④ 可能会被纳入失信人员名单。</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《社会保险法》规定，用人单位必须跟劳动者有正常用工或劳动关系，才可以给职工缴纳社保。如果没有劳动关系，实际上是属于以欺诈、伪造证明材料或者其他手段违规参加社会保险的行为。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">2019年，人社部出台了《社会保险领域严重失信人名单管理暂行办法》，明确将“以欺诈、伪造证明材料或者其他手段违规参加社保，办理社会保险业务超过20人次或者从中牟利超过2万元的”，列为社会保险严重失信人名单。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">2、对于企业的风险</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">① 隐瞒事实、谎报的风险</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《社会保险费征缴监督检查办法》第十五条第二款的规定，隐瞒事实真相、谎报、瞒报、出具伪证、或者隐匿、毁灭证据的，劳动保障行政部门应当给予警告,并可以处以一万元以下的罚款。因以虚假劳动关系参保而建立的社保关系属于无效。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">同时造成社保基金损失的情况,社保稽核部门也会追回损失，还可能会视情节的轻重对企业和企业负责人进行处理，构成犯罪的很可能被追究刑事责任。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">② 骗取薪资、福利待遇的风险</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">企业给员工办理社保挂靠后，就表示跟这些人在法律上成立劳动关系，挂靠人员就有权要求单位支付工资，双方不再签约时，挂靠人还可索取经济补偿金等费用。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">注意：挂靠期，若挂靠人出现工伤事故的，企业要承担的金额就远远超过挂靠人支付的金额。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">提醒大家：</span></strong><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">挂靠社保对于个人和企业来说都有很大的风险。轻则罚款，重则判刑！对于个人来说，为了保障自身权益，请选择合法的途径进行社保缴纳；对于企业来说，也没有必要为了挂靠费去冒这个大风险。</span></span></section></section></section></section></section><section><section><br/></section></section><section><section><section><section><section><section><br/></section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">社保常见问题</strong></span></p></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); letter-spacing: 1px; font-size: 16px;">目前，对于社保入税后，如何缴纳？没按时缴纳会有什么后果？不缴纳社保又会有什么后果？<br/></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">1、如果企业没有按时缴纳社保，会有什么后果？</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">企业没有按时足额缴纳社保费，就违反《社会保险法》的行为。如果企业以后补缴，不仅要缴纳所拖欠的社保本金，还必须缴纳一笔滞纳金。按《社保法》规定，自欠缴之日起按日加收0.5‰滞纳金。</span></section><section><br/><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">2、企业不缴社保费和滞纳金，会有什么后果？</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《中华人民共和国社会保险法》第十一章第八十六条规定：</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">用人单位未按时足额缴纳社会保险费的，由社会保险费征收机构责令限期缴纳或者补足，并自欠缴之日起，按日加收滞纳金；逾期仍不缴纳的，由有关行政部门处欠缴数额一倍以上三倍以下的罚款。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">3、企业和员工达成协议，自愿放弃参加社会保险，是否可以？</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《社会保险法》规定，所有用人单位及职工，都应当依法参加社会保险，职工本人以“承诺书”的形式，放弃参加社会保险，是违反劳动保障法律法规的，无论用人单位还是劳动者，都不能通过约定、承诺等方式规避参保。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">这样的约定、承诺，没有任何的法律约束力。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">4、社保挂靠违法吗？</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《社会保险法》，用人单位应自用工之日起30内为其职工向社保经办机构申请办理社保登记。未办理社保登记的，由社保经办机构核定其应当缴纳的社会保险费。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">辽宁青松律师事务所律师王金海表示，虽然没有明确的法律禁止用人单位为“非员工”缴纳社保费用，但挂靠过程中，企业会伪造工资表和单位员工花名册等劳动关系材料，这些是违法行为。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">5、养老保险缴满15年就不用再缴纳吗？</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">退休并享受按月领取养老金待遇的必要条件之一，就是养老保险累计缴费满15年。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">根据《社会保险法》规定，若按月领取养老金需同时满足，累计缴费满15年、达到法定退休年龄。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">因此，员工必须得等到法定退休年龄才能申领养老金待遇。</span></section></section></section></section></section><section><section><br/></section></section><section><section><section><section><section><section><br/></section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">最后，附上会计分录</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(111, 170, 227); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">计提工资、社保、公积金的</strong></span></p></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); letter-spacing: 1px; font-size: 16px;">财务人员计提工资、社保和公积金最常问的问题，而且也是每个月必用的会计分录。不会可不行啊！下面，给大家准备计提相关分录展示出来，如下：<br/></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">1）计提工资</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">借：主营业务成本/生产成本-工资</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;管理费用-工资</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;销售费用-工资</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;制造费用-工资</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">贷：应付职工薪酬-工资</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">2）计提社保</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">借：主营业务成本/生产成本-社保</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;管理费用-社保</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;销售费用-社保</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;制造费用-社保</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">贷：应付职工薪酬-社保</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px;">3）计提公积金</span></strong></span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">借：主营业务成本/生产成本-公积金</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;管理费用-公积金</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;销售费用-公积金</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">&nbsp; &nbsp; &nbsp; &nbsp;制造费用-公积金</span></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">贷：应付职工薪酬-公积金</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; max-inline-size: 100%; cursor: text; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 16px;">以上关于工资与社保方面的问题，你掌握了吗？</span></section></section></section></section></section></p>