1, the enterprise additional tax relief is calculated according to the actual payable additional tax:

Borrow: taxes and surcharges-urban maintenance and construction tax

Taxes and fees-education surcharge

Taxes and fees-local education surcharge

Loan: Taxes payable-urban maintenance and construction tax

Taxes payable-education surcharge

Taxes payable-local education surcharge

2. Additional taxes paid by enterprises:

Borrow: Taxes payable-urban maintenance and construction tax

Taxes payable-education surcharge

Taxes payable-local education surcharge

Loans: bank deposits

The deduction and payment of enterprise additional tax shall be based on the actual additional tax payable, and shall be accounted for through the relevant secondary subjects of "taxes and surcharges" and "taxes payable".

What is the additional tax reduction policy?

According to the Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises

1. Small-scale VAT taxpayers whose monthly sales are below 654.38+10,000 yuan (inclusive) are exempt from VAT.

2. The part of the annual taxable income of small and low-profit enterprises that does not exceed 6,543,800 yuan+0,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%; If the annual taxable income exceeds 6,543,800,000 yuan but not more than 3,000,000 yuan, it will be included in the taxable income at the reduced rate of 50%, and the enterprise income tax will be paid at the rate of 20%.

3 by the people's governments of provinces, autonomous regions and municipalities directly under the central government according to the local actual situation and the needs of macro-control. Small-scale taxpayers of value-added tax can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the tax amount.

4. Small-scale VAT taxpayers who have enjoyed resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge according to law can enjoy the preferential policies stipulated in Article 3 of this Notice.

Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Individual Tax Policies for Venture Capital Enterprises and Angel Investment (Caishui [2018] No.55), Item (1) of Article 2, regarding the conditions for start-up technology-based enterprises, adjusts "no more than 200 employees" to "no more than 300 employees" and "no more than 30 million yuan in total assets and annual sales income" to