Debit: Taxes payable-VAT payable (VAT transferred but unpaid) 5000.
Loan: taxes payable-unpaid VAT 5000.
Make an entry when paying taxes at the beginning of next month.
Debit: Taxes payable-unpaid VAT 5000.
Loan: 5000 yuan in the bank.
If VAT is prepaid in the current month, the entry will do so.
Borrow: Taxes payable-VAT payable-Taxes payable.
Loans: bank deposits
According to the payable value-added tax, tax and surcharges are extracted,
Borrow: business tax and surcharges-education
Business tax and surcharge-local
Business tax and surcharges-urban construction
Loan: Taxes payable-Education
Taxes payable-local
Taxes payable-urban construction