Accounting treatment of urban maintenance and construction tax and education surcharge
I. Urban Maintenance and Construction Tax
1. Accrual time
Borrow: taxes and surcharges-urban maintenance and construction tax
Loan: Taxes payable-urban maintenance and construction tax
2. When surrendering
Borrow: taxes payable-education surcharge payable
Taxes payable-local education surcharge payable
Loans: bank deposits
Second, education surcharge.
1. Accrual time
Borrow: taxes and surcharges-education surcharge
Taxes and fees-local education surcharge
Loan: tax payable-surcharge for education payable
Taxes payable-local education surcharge payable
2. When surrendering
Borrow: taxes payable-education surcharge payable
Taxes payable-local education surcharge payable
Loans: bank deposits
How much is the education surcharge?
Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax and consumption tax. Its role is to develop local education and expand the sources of local education funds. Units and individuals that pay value-added tax and consumption tax are all obligors to pay additional education fees.
VAT and consumption tax refund. Is there an additional refund for urban construction tax and education fee?
The "two taxes" refunded due to tax reduction and exemption, and the urban construction tax also need to be refunded at the same time. However, if the export products are refunded consumption tax and value-added tax, the paid urban construction tax will not be refunded; If the "two taxes" are levied first, refunded first and refunded first, unless otherwise stipulated, the urban maintenance and construction tax and education surcharge attached to the "two taxes" shall not be refunded (refunded).