First, the surcharge for education is a surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax; Local education surcharge:
(1) is included in "Taxes payable-local education surcharge" according to the new accounting standards.
(2) According to the original enterprise accounting system, it is included in "other payables-local education surcharge".
Second, the specific items are as follows:
1, accrued
Borrow: main business taxes and surcharges
Loan: tax payable-surcharge for education payable
-Dealing with local education surcharges
-River fees payable
Step 2 hand it in
Borrow: taxes payable-education surcharge payable
-Dealing with local education surcharges
-River fees payable
Loan: bank deposit or cash.
Three, enterprises must fulfill their tax obligations in accordance with state regulations, and pay all kinds of taxes and fees on their operating income according to law. These payable taxes and fees should be confirmed and accrued according to the accrual principle, and temporarily stay in the enterprise before payment, forming a liability (taxes and fees that should be turned over to the state but have not been turned over).
Enterprises should generally reflect the payment of various taxes and fees through the subject of "taxes payable", and make detailed accounting according to the items of taxes and fees payable. All kinds of taxes and fees payable by the credit registration of this course, all kinds of taxes and fees paid by the debit registration, and the final credit balance reflects the taxes and fees that have not been paid; At the end of the period, if the debit balance reflects overpayment or tax deduction.
Extended data:
The accounting treatment provisions for taxes payable are as follows:
(1), this account accounts for various taxes payable by enterprises in accordance with the provisions of the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, personal income tax, vehicle and vessel tax, education surcharge, mineral resources compensation fee, etc.
② Debit the management fees such as mineral resources compensation fee, property tax, travel tax, land use tax, stamp duty, etc. calculated and determined according to regulations, and credit them to the subject of "Taxes payable".
Borrow: management fee
Loan: Taxes payable-
According to the provisions of document No.22 of Accounting [2016], after the value-added tax is completely changed from business tax, the title of "business tax and surcharges" is adjusted to "tax and surcharges" to account for consumption tax, urban maintenance and construction tax, resource tax, education surcharge, property tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred in the business activities of enterprises;
After adjustment, the property tax, vehicle and vessel tax, land use tax, stamp duty and other related taxes will be debited to the "taxes and surcharges" subjects.
Borrow: taxes and surcharges
Loan: Taxes payable-
(3) this course should be detailed accounting according to the tax payable.
We should also make a detailed accounting of the VAT payable by setting up columns such as input tax, output tax, export tax rebate, input tax transfer and tax paid.
Baidu encyclopedia-taxes payable