Entries for accrual period:
Borrow: business tax and additional loans: tax payable-construction tax.
Entries in carry-over period:
Debit: this year's profit
Credit: business tax and surcharges
Question 2: Why should business tax and surcharges be accrued? Business tax and surcharges are accrued in March and paid in April. April tax is accrued in April and paid in May.
Question 3: Why do we have to set aside a part of the additional tax every month? What are the advantages of leaving more taxes and more expenses? The advantage is that you pay less tax.
At present, the calculation formula of income tax is = (income-cost-expense) * income tax rate. Under the condition of constant income, if the expenses are more, the income of the enterprise will be less and the tax revenue will be less.
Question 4: The provision and carry-over of additional tax Hello,
1. Taxes payable include 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, travel tax, education surcharge, mineral resources compensation fee and other taxes paid by enterprises according to law, as well as personal income tax collected and remitted by enterprises before being turned over to the state.
Stamp duty, when it happens,
Debit: management expenses (included in business tax and surcharges according to the accounting standards for small enterprises)
Loan: Taxes payable-Stamp duty payable
Trade union funds and employee education and training fees are accrued in proportion to the total wages.
Debit: related expense accounts such as management expenses or sales expenses.
Loans: other payables-trade union funds
Other payables-employee education fund
When paying union funds,
Borrow: other payables-trade union funds
Loans: bank deposits
When paying staff education funds,
Debit: other payables-employee education fund
Loan: bank deposit or cash on hand.
Flood control fund land tax collection, monthly provision,
Borrow: management fee-flood control fund
Loan: taxes payable-flood control fund payable
Keywords urban construction tax, education surcharge, local education surcharge, local tax collection, monthly accrual,
Borrow: business tax and surcharges
Loan: taxes payable-urban construction tax payable
Taxes payable-education surcharge payable
Taxes payable-local education surcharge
When paying relevant taxes,
Borrow: taxes payable-flood control fund payable.
Taxes payable-urban construction tax payable
Taxes payable-education surcharge payable
Taxes payable-local education surcharge
Loans: bank deposits
Carry forward profit and loss at the end of each month,
Debit: this year's profit
Loan: management fee
Business tax and surcharges
(Only those mentioned in the title are listed here)
2. When taxable VAT sales or services occur, the calculation method of VAT is to multiply the sales amount by the VAT rate.
Debit: bank deposit or accounts receivable.
Loan: income from main business
Taxes payable-VAT payable
When paying VAT,
Borrow: Taxes payable-VAT payable
Loans: bank deposits
(Small-scale taxpayers do not have columns, which are included in the VAT payable credit when they occur and included in the VAT payable debit when they pay. )
In order to account for the occurrence, deduction, input transfer, withdrawal, payment and refund of the value-added tax payable by enterprises, two detailed subjects should be set up under the subject of value-added tax payable and value-added tax unpaid.
General taxpayers set analysis items in the debit and credit of the "tax payable-VAT payable" sub-ledger, and set items such as "input tax", "paid tax" and "VAT transfer-out" in the debit analysis column; In the credit analysis column, there are items such as output tax, export tax rebate, transfer of input tax and overpayment of value-added tax.
General taxpayers set up a subsidiary ledger of "unpaid value-added tax" under the payable tax, separating the overpaid tax from the debit balance of "payable value-added tax", solving the problem of confusion between overpaid tax and non-deductible input tax, making the items of overpaid tax, unpaid tax, tax owed and retained value-added tax clear at a glance, and providing conditions for the correct preparation of the declaration form.
The "input tax" column records the value-added tax paid by the enterprise for purchasing goods or accepting taxable services, which can be deducted from the output tax. The input tax paid by an enterprise for purchasing goods or accepting taxable services shall be registered in blue; The input tax that should be written off when returning the purchased goods should be registered in red.
"Taxes Paid" column records the value-added tax paid by the enterprise. Value-added tax paid by enterprises is registered in blue; Refund of overpaid VAT shall be registered in scarlet letter.
The "output tax" column records the value-added tax that should be levied by the enterprise when it sells goods or provides taxable services. The output tax payable by an enterprise for selling goods or providing taxable services shall be registered in blue; Goods returned for sale shall be written off against the output tax and registered in scarlet letter.
The column of "Export Tax Refund" records the tax refunded after the enterprise exports goods with zero tax rate and goes through the export formalities with the customs, and declares the export tax rebate to the tax authorities with the export declaration form and other relevant documents. VAT refunded for export goods is registered in blue; If the export goods are shipped or returned after tax refund, and the tax refund has been paid, they should be registered in red.
The "Input Tax Transfer-out" column records the input tax transferred out according to regulations, and the abnormal losses such as purchased goods, in-process products and finished products should not be deducted from the output tax.
In "taxes payable-taxes payable" > >;
Question 5: When do you need to withdraw tax at the end of the month, quarter and year? At the end of the month, you should draw urban maintenance and construction tax, education surcharge and local education surcharge according to (VAT+business tax+consumption tax). Corporate income tax or personal income tax is accrued at the end of the quarter, and stamp duty is increased at the end of the year.
Question 6: Under what circumstances should urban construction tax, education surcharge and other urban construction taxes be paid? Education surcharge belongs to surcharge tax, which is calculated and paid according to business tax, value-added tax and consumption tax. If these three taxes and fees are zero in the current month, you don't have to pay them.
Calculation of urban construction tax and education surcharge;
I. Tax basis:
1. Urban construction tax is based on the product tax, value-added tax and business tax actually paid by taxpayers.
Article 3 of the Provisional Regulations on Urban Maintenance and Construction Tax stipulates that urban maintenance and construction tax shall be based on the product tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with product tax, value-added tax and business tax respectively. Article 5 stipulates that the collection, management, tax payment, rewards and punishments of urban maintenance and construction tax shall be handled with reference to the relevant provisions of product tax, value-added tax and business tax.
2 education surcharge is based on the product tax, value-added tax and business tax actually paid by taxpayers.
Education surcharge is an additional tax levied on the three kinds of taxes actually paid by units and individuals who pay value-added tax, business tax and consumption tax in cities and counties.
According to the relevant provisions of the State Council Guofa (1986) No.50 document, the surcharge for education is based on the tax amount of value-added tax, consumption tax and business tax actually paid by all units and individuals, and paid at the same time respectively.
Second, the collection rate:
1. Urban construction tax is based on the actually paid value-added tax, consumption tax and business tax, and is paid in accordance with the legal proportion, with 7% in urban areas, 5% in counties and towns, and 1% in other areas.
2. The education surcharge is paid at 3% of the actual value-added tax, consumption tax and business tax.
Third, the calculation formula;
1, urban construction tax = (VAT+business tax+consumption tax) * collection rate
2, education surcharge = = (VAT+business tax+consumption tax) * collection rate
Fourth, accounting entries
1, when extracting
Borrow: main business taxes and surcharges
Loan: Taxes payable-Urban Construction Tax
Loan: Taxes payable-education surcharge
2. When carrying forward
Debit: this year's profit
Loan: main business taxes and surcharges
3. When handing in
Borrow: Taxes payable-Urban Construction Tax
Borrow: Taxes payable-education surcharge
Loans: bank deposits, etc.
Question 7: When will the urban construction tax, education fee and local education fee be added to the turnover tax? If there is value-added tax in the current period, then additional tax should be paid at the same time.
Question 8: Under what circumstances are taxpayers exempted from urban construction tax and education surcharge 1 and value-added tax?
Urban construction tax and education surcharge are calculated and paid according to the actual payment (value-added tax, business tax and consumption tax) of taxpayers. Therefore, if your company is exempt from value-added tax (for example, a company that processes and re-exports imported materials), then urban construction tax and education surcharge are also exempted.
2. Taxpayers whose monthly income does not exceed 654.38+10,000 yuan shall be exempted from additional education fees.
2016,65438129 October "Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Exemption Scope of Expanded Funds" (Caishui [2065 438+06] 12No.) stipulates in Article 1 that additional education fees, additional local education and the scope of water conservancy construction funds shall be exempted. From the current monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan), it will be expanded to those who pay no more than 654.38+million yuan (quarterly sales or turnover does not exceed 300,000 yuan).
Question 9: How to calculate the additional tax when there is VAT? Hello, the additional tax is accrued according to the value-added tax that you should pay in the current month. If the output tax of the month is 60,000 yuan and the input tax is 50,000 yuan, and the input tax is not transferred out, then the value-added tax that you should pay in the month should be 1 10,000 yuan, so this part of the additional tax will be accrued with the value-added tax 1 10,000 yuan.
Entry:
Borrow: business tax and surcharges
Loan: Taxes payable-Urban Construction Tax
-Additional education expenses
Extra cost of regional education
Mingshui lawyer
Mingshui lawyer
Question 10: Urban construction tax, education surcharge and local education surcharge. When should urban construction tax and education surcharge be accrued? The calculation is based on turnover taxes such as value-added tax, consumption tax and business tax. If there is value-added tax, consumption tax and business tax payable in the current month, the urban construction tax and education surcharge shall be calculated according to the prescribed proportion (the collection ratio varies from place to place).
As you said, if your income exceeds this month's sales, there is no value-added tax payable, if your enterprise is not consumption tax and business tax.
For taxpayers, there is no need to pay urban construction tax and education surcharge this month.