Additional provision for enterprise urban construction tax and education fee
1, based on the value-added tax and consumption tax actually paid by taxpayers.
2. Calculation of urban construction tax
Urban construction tax payable = (actually paid value-added tax+consumption tax) ×7%
Urban maintenance and construction tax is divided into urban area 7%, county town 5%, city, county or town 1%.
3, the calculation of additional education fees
Education surcharge = (actually paid value-added tax+consumption tax) ×3%
Accounting entries attached to enterprise urban construction tax and education fee:
Cumulative time:
Borrow: business tax and surcharges
Loan: taxes payable-urban construction tax payable
Loan: tax payable-surcharge for education payable
When paying:
Borrow: taxes payable-urban construction tax payable
Borrow: taxes payable-education surcharge payable
Loans: bank deposits
Calculation basis of urban maintenance and construction tax:
Urban construction tax is based on the value-added tax and consumption tax actually paid by taxpayers.
(1) Value-added tax and consumption tax actually paid by taxpayers (except import value-added tax and consumption tax)
(2) overdue taxes
(3) Allowance
Matters needing attention in calculating urban maintenance and construction tax;
(1) Late payment fees, fines, import value-added tax and consumption tax paid by taxpayers shall not be used as the tax basis for urban maintenance and construction tax. Late payment fees and fines levied by taxpayers in violation of the tax law are economic sanctions imposed by the tax authorities on taxpayers' illegal acts and are not used as the tax basis for urban construction tax.
(2) If the value-added tax and consumption tax are paid back, the urban maintenance and construction tax and education surcharge should also be paid back accordingly.
(3) Consumption tax shall be exempted from or reduced from both value-added tax and urban construction tax.
(4) If the export products are refunded with value-added tax and consumption tax, the paid urban construction tax will not be refunded.
(5) The value-added tax and consumption tax levied by the customs on imported products are not levied on urban construction tax.