Cumulative time:

Borrow: business tax and surcharges

Loan: Taxes payable-education surcharge

time of payment

Borrow: Taxes payable-education surcharge

Lend out bank deposits

When returning: by: bank deposit.

Loan: non-operating income

How to make accounting entries for value-added tax and additional tax?

Urban construction tax, education surcharge, and local prescribed fees (such as dike fees and local education fees). )

The education surcharge is paid at 3% of the actual value-added tax.

Local surcharges are paid according to the proportion stipulated by local governments, and there is no unified regulation in the state.

The tax rate of urban construction tax shall be based on the taxpayer's location. 7% in urban areas; 5% in counties and townships; Urban area, county, township 1%.

Entry:

Borrow: business tax and surcharges

Loan: Taxes payable-Urban Construction Tax

Taxes payable-education surcharge

Taxes payable-other local taxes and fees

Cumulative time:

Borrow: main business tax and surcharge-urban construction tax

Main business tax and surcharge-education fee

Main business tax and surcharge-local education surcharge

Loan: Taxes payable-Urban Construction Tax

Other payables-education expenses

Other payables-local education surcharge

Pay by Time: Taxes Payable-Urban Construction Tax

Other payables-education expenses

Other payables-local education surcharge

Loans: bank deposits

How to make accounting entries for refunding education fees? At present, China's urban maintenance and construction tax is levied at the tax rate of 7%, 5% and 1% respectively according to the taxpayer's location in urban areas, counties (towns) and other regions, and the education surcharge is currently levied at the tax rate of 3%. This is another important measure to unify the tax system of domestic and foreign-funded enterprises, and it also means the comprehensive unification of the tax system of domestic and foreign-funded enterprises.