According to the regulations, urban construction tax is 7% of value-added tax; Education surcharge is 3% of value-added tax; The local education surcharge is 2% of the value-added tax.
1. The additional tax bases for urban construction tax and education fee are: value-added tax, business tax and consumption tax.
2. Calculation of urban construction tax
(1) tax rate:
The applicable tax rate in urban areas is 7%.
The applicable tax rate for counties and towns is 5%.
The applicable tax rate in other regions is 1%.
(2) Calculation formula
Urban construction tax payable = business tax (or value-added tax or consumption tax) × urban construction tax rate
3. Additional education expenses
(1) The tax rate is 3%.
(2) Calculation formula
Education surcharge payable = business tax (or value-added tax, consumption tax) * 3%
The calculation base of urban construction tax, education surcharge and local education surcharge is payable value-added tax, that is, (output tax-input tax) × tax rate.
If (output tax-input tax) is negative, there is no need to pay urban construction tax, education surcharge and local education surcharge.
Question 2: Which subject should be included in the surcharge for education and the surcharge for local education? If your company has implemented the new accounting standards, it should be listed in the "tax payable" account. The secondary accounts are education surcharge and local education surcharge. If the enterprise accounting system is still implemented, it will be accounted for in other payables. The accounting in these two accounts is a suspense account, indicating the tax payable you owe to the tax bureau (it is an entry when you withdraw it every month, and it is an entry when you borrow it: tax payable and surcharges for main business, and a loan: tax payable and surcharges (or other payables)-surcharge for education, and it is an entry when you hand it over to the tax authorities. Borrow: tax payable and surcharge-education surcharge, loan: bank deposit) For your enterprise, it is the main business tax and surcharge, and the profit of this year will be carried forward at the end of the month.
The other accounts payable you mentioned are not carried forward, but repaid. Only profit and loss accounts need to be carried forward.
You may be just an accountant, who has never studied accounting and doesn't know much about it. I suggest you buy the accounting practice of the primary accounting title examination, which is more helpful to your daily work.
Question 3: What are the additional conditions for local education fees? 1. All units and individuals who pay value-added tax, consumption tax and business tax shall pay education surcharge. Except in the following cases:
(1) Chickens engaged in temporary business in the market will not be subject to urban maintenance and construction tax and education surcharge temporarily;
(2) Sino-foreign joint ventures and foreign-funded enterprises do not levy urban maintenance and construction tax and education surcharge;
(3) Value-added tax and consumption tax levied by the customs on imported products are not levied on urban maintenance and construction tax and education surcharge.
Second, the local education surcharge refers to a local fund levied in accordance with the relevant provisions of the state in order to implement the strategy of "rejuvenating the province through science and education", increase the investment of local education funds and promote the development of education in provinces, autonomous regions and municipalities directly under the central government. This income is mainly used to supplement the investment of education funds in various places. According to the Regulations on the Administration of Additional Use of Local Education, all units and individuals who pay value-added tax, consumption tax and business tax within the administrative areas of provinces and municipalities directly under the Central Government shall pay local education surcharges as required. Local education surcharge = (VAT+consumption tax+business tax) ×2%
Question 4: What do education surcharge and local education surcharge mean? Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax. Role: develop local education and expand the sources of local education funds.
Question 5: How much is the local education surcharge? Local education surcharge is a kind of fee levied by local government, and its extraction method and accounting items are the same as those stipulated by the state.
Question 6: What does the education surcharge mean? 1. Education surcharge is an education surcharge levied on the basis of the actual value-added tax, consumption tax and business tax paid by taxpayers. Education surcharge is not a tax, but a special fund. Main purpose: to develop local education and expand the sources of local education funds. Two. Calculation of expense amount 1. Charging basis: the amount of value-added tax, consumption tax and business tax actually paid by taxpayers is the charging basis. 2. Calculation formula: education surcharge payable = (actually paid VAT, consumption tax and business tax) * 3% 3. Collection and management 1. Payment period The payer shall declare and pay the additional education fee at the same time. 2. Other provisions (1) The local tax bureau is responsible for the collection of additional education fees, and can also entrust the State Taxation Bureau to collect them. (two) the payer fails to pay the additional education fees within the prescribed time limit, and it is necessary to add late fees and fines, which shall be stipulated by the county and municipal people's governments. (3) The customs levies value-added tax and consumption tax on imported products, and does not levy additional education fees.
Question 7: What are the tax rates for urban construction tax, education surcharge and local education surcharge? Hello, Mr. Zou from accounting school will answer your questions.
Need to pay value-added tax, consumption tax and business tax.
Urban construction tax 7% or 5% or 1%, education fee 3%, local education fee 2%.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Question 8: What is the tax rate of surcharge for education and surcharge for local education? The surcharge is calculated on the basis of the payable value-added tax, and the tax rates for education surcharge and local education surcharge are 3% and 2% respectively. There is a difference between a county and a town.
Question 9: Is the additional tax rate for local education 1% or 2%? Generally 1%
Question 10: What are urban construction tax, surcharge for education and surcharge for local education? Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax and consumption tax. Role: develop local education and expand the sources of local education funds.
According to the regulations, urban construction tax is 7% of value-added tax; Education surcharge is 3% of value-added tax; The local education surcharge is 2% of the value-added tax.
1. The additional tax bases for urban construction tax and education fee are: value-added tax, business tax and consumption tax.
2. Calculation of urban construction tax
(1) tax rate:
The applicable tax rate in urban areas is 7%.
The applicable tax rate for counties and towns is 5%.
The applicable tax rate in other regions is 1%.
(2) Calculation formula
Urban construction tax payable = business tax (or value-added tax, consumption tax) × urban construction tax rate
3. Additional education expenses
(1) The tax rate is 3%.
(2) Calculation formula
Education surcharge payable = business tax (or value-added tax, consumption tax) * 3%
The calculation base of urban construction tax, education surcharge and local education surcharge is the payable value-added tax, that is, (output tax-input tax) × tax rate.
If (output tax-input tax) is negative, there is no need to pay urban construction tax, education surcharge and local education surcharge.