How to make accounting entries for urban maintenance and construction tax and education surcharge?
First, the urban maintenance and construction tax paid by enterprises shall be accounted for by the subject of "Taxes payable-Taxes payable for urban maintenance and construction".
1. Accounting entries for accrual period:
Borrow: taxes and surcharges-education surcharge
Taxes and fees-local education surcharge
Loan: tax payable-surcharge for education payable
Taxes payable-local education surcharge payable
2, turned over to the accounting entries:
Borrow: taxes payable-education surcharge payable
Taxes payable-local education surcharge
Loans: bank deposits
Two, the education surcharge paid by enterprises should be accounted for by the subject of "tax payable-education surcharge payable".
1. Accounting entries for accrual period:
Borrow: taxes and surcharges-education surcharge
Taxes and fees-local education surcharge
Loan: tax payable-surcharge for education payable
Taxes payable-local education surcharge payable
2. Turn in accounting entries
Borrow: taxes payable-education surcharge payable
Taxes payable-local education surcharge payable
Loans: bank deposits
Accounting entries of accounting vouchers for urban maintenance and construction tax
Cumulative time:
Debit: business tax and additional xx yuan.
Loan: taxes payable-urban maintenance and construction fee of xx yuan.
When carrying forward:
Debit: this year's profit is xx yuan.
Loan: business tax and additional xx yuan.
Related knowledge: How to carry forward the additional accounting entries of urban construction tax and education this month?
What is the tax rate of urban maintenance and construction tax? How to calculate?
A: According to the location of taxpayers, the urban maintenance and construction tax rate will be different. If the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer's location does not belong to a city, county or town, the tax rate is 1%.
According to the relevant regulations, enterprises pay urban maintenance and construction tax, and the applicable tax rate will be implemented according to the tax rate stipulated in the place where the tax is paid; If the county government is in the urban area, the county-owned enterprises shall be levied at the tax rate stipulated in the applicable urban area; If the taxpayer is located in an industrial and mining area, the tax rates of 7%, 5% and 1% shall be applied respectively according to the administrative divisions.
Taxable amount of urban maintenance and construction tax = tax basis × tax rate, that is, urban maintenance and construction tax = sum of value-added tax, consumption tax and business tax actually paid by enterprises × tax rate.