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个税手续费返还・全套会计分录模板一、一般纳税人（企业会计准则）
1. 收到个税手续费返还
贷：应交税费—应交增值税（销项税额） 【按6%计算】2. 计提用于奖励办税人员
3. 发放奖励（免税，不扣个税）
4. 若企业留存不发放
无需额外分录，期末其他收益结转本年利润，正常缴纳企业所得税。
二、小规模纳税人（小企业会计准则）
1. 收到返还
借：银行存款
贷：营业外收入 / 其他业务收入
贷：应交税费—应交增值税 【按1%计算】
2. 计提奖励
3. 发放奖励
三、通用极简示例（直接照抄数字）
收款：
计提奖励：
发放：
四、税务要点（你做综合财务直接记）
增值税
个税
企业所得税
基本
文件
流程
错误
SQL
调试
- 请求信息 : 2026-07-05 08:49:47 HTTP/1.1 GET : https://www.yeyulingfeng.com/a/533380.html
- 运行时间 : 0.099746s [ 吞吐率：10.03req/s ] 内存消耗：4,720.49kb 文件加载：145
- 缓存信息 : 0 reads,0 writes
- 会话信息 : SESSION_ID=2643011ebe9f4c9b4fbcc6a7200e57da
- CONNECT:[ UseTime:0.000565s ] mysql:host=127.0.0.1;port=3306;dbname=wenku;charset=utf8mb4
- SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000805s ]
- SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000345s ]
- SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000336s ]
- SHOW FULL COLUMNS FROM `set` [ RunTime:0.000959s ]
- SELECT * FROM `set` [ RunTime:0.000277s ]
- SHOW FULL COLUMNS FROM `article` [ RunTime:0.000664s ]
- SELECT * FROM `article` WHERE `id` = 533380 LIMIT 1 [ RunTime:0.000448s ]
- UPDATE `article` SET `lasttime` = 1783212587 WHERE `id` = 533380 [ RunTime:0.007596s ]
- SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.005078s ]
- SELECT * FROM `article` WHERE `id` < 533380 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000590s ]
- SELECT * FROM `article` WHERE `id` > 533380 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000411s ]
- SELECT * FROM `article` WHERE `id` < 533380 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000861s ]
- SELECT * FROM `article` WHERE `id` < 533380 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.000815s ]
- SELECT * FROM `article` WHERE `id` < 533380 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001302s ]
0.102351s
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