Accrual entry

Borrow: business tax and surcharges

Loan: taxes payable-urban maintenance and construction tax payable.

Loan: taxes payable-education surcharge payable, etc.

After the tax declaration is completed next month, if it is tax-free,

Borrow: taxes payable-urban maintenance and construction tax payable

Borrow: taxes payable-education surcharge payable, etc.

Loan: non-operating income-government subsidy

What is included in the education surcharge?

Education surcharge is an additional tax levied on two kinds of taxes actually paid by units and individuals who pay value-added tax and consumption tax in cities and counties.

According to the relevant provisions of the State Council Guofa (1986) No.50 document, the surcharge for education is based on the tax amount of value-added tax, consumption tax and business tax actually paid by all units and individuals, and shall be paid at the same time respectively.

How to deal with the accounting entries of tax reduction and exemption for local education fees? On the whole, in fact, students all know that according to the relevant processing data of tax exemption and tax exemption for enterprises in the above materials, the corresponding accounting subjects can be recorded through the detailed subjects of education surcharge and government subsidy subjects for non-operating income. Of course, there is a lot of information about the accounting treatment of taxes and surcharges on this website. If you want to know more relevant information, Mr. Bian Xiao suggests that you all come to this website to study.