郑州股息红利怎么计提

在郑州，对于股息红利的计提，需要遵循一定的规定和流程。

首先，我们要明确什么是股息红利。股息是股东定期按一定的比率从上市公司分取的盈利，而红利则是在上市公司分派股息之后按持股比例向股东分配的剩余利润。

在郑州，对核定征收企业所得税的企业个人投资者征收股息红利个人所得税。其计算方法是以企业税后利润的 40%乘以个人投资者的出资比例，再乘以 20%的个人所得税税率。

那么，具体如何进行计提呢？当股东会决定分配股利时，需要进行相应的会计处理。借：利润分配 贷：应付股利。而在实际分配股利时，借：应付股利 贷：银行存款。

需要注意的是，未按期足额缴纳个人所得税的，可能会面临罚款。按照有关规定，未按期足额缴纳个人所得税的，可以处 2 千元以下的罚款，而情节严重的将处两千元以上一万元以下的罚款。

总之，在郑州，股息红利的计提需要严格按照相关规定进行操作，以确保合规纳税。

How to Accrue Dividend and Bonus in Zhengzhou

In Zhengzhou, the accrual of dividend and bonus needs to follow certain regulations and procedures.

Firstly, we need to clarify what dividend and bonus are. Dividend is the profit that shareholders receive from listed companies at a certain ratio on a regular basis, while bonus is the remaining profit distributed to shareholders according to their shareholding ratio after the distribution of dividends by the listed company.

In Zhengzhou, personal income tax on dividend and bonus is levied on individual investors of enterprises with approved collection of enterprise income tax. The calculation method is to multiply 40% of the after-tax profit of the enterprise by the contribution ratio of individual investors and then by the personal income tax rate of 20%.

Then, how to accrue specifically? When the shareholders' meeting decides to distribute dividends, corresponding accounting treatments are required. Debit: Profit Distribution Credit: Dividend Payable. When dividends are actually distributed, Debit: Dividend Payable Credit: Bank Deposit.

It should be noted that failure to pay personal income tax in full and on time may result in fines. According to relevant regulations, those who fail to pay personal income tax in full and on time may be fined less than 2,000 yuan, and those with serious circumstances will be fined between 2,000 yuan and 10,000 yuan.

In conclusion, in Zhengzhou, the accrual of dividend and bonus needs to be operated in strict accordance with relevant regulations to ensure tax compliance.