Current location - Education and Training Encyclopedia - Educational institution - Accounting treatment of prepaid value-added tax
Accounting treatment of prepaid value-added tax
The accounting treatment method is as follows:

Borrowing in advance: payable taxes-payable value-added tax (paid taxes)-urban construction tax-surcharge for education-surcharge for local education. Loans: bank deposits

When withdrawing, borrow: business tax and surcharge-urban construction tax-education surcharge, management fee-local education surcharge.

Loan: taxes payable-urban construction tax-education surcharge-local education surcharge.