The education surcharge is paid at 3% of the actual value-added tax.
Local surcharges are paid according to the proportion stipulated by local governments, and there is no unified regulation in the state.
The tax rate of urban construction tax shall be based on the taxpayer's location. 7% in urban areas; 5% in counties and townships; Urban area, county, township 1%.
Entry:
Borrow: business tax and surcharges
Loan: Taxes payable-Urban Construction Tax
Taxes payable-education surcharge
Taxes payable-other local taxes and fees
Cumulative time:
Borrow: main business tax and surcharge-urban construction tax
Main business tax and surcharge-education fee
Main business tax and surcharge-local education surcharge
Loan: Taxes payable-Urban Construction Tax
Other payables-education expenses
Other payables-local education surcharge
Pay by Time: Taxes Payable-Urban Construction Tax
Other payables-education expenses
Other payables-local education surcharge
Loans: bank deposits
Extended data
The method of accounting entries is as follows:
chromatographic analysis
A method of solving problems by dividing the development process of things into several stages and levels and analyzing them step by step, so as to finally get the results. Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching results.
2. Business chain method
According to the sequence of accounting business, a continuous business chain is formed, and accounting entries are compiled according to the connection between the previous business and the next business. It is more effective for continuous economic business, especially for business prone to wrong accounting direction.
3. Bookkeeping rules and methods
Make accounting entries by using the bookkeeping rule "If there is a loan, there must be a loan, and the loan must be equal".
Baidu Encyclopedia-Accounting Entry
Baidu Encyclopedia-VAT Surcharge