Taxes and surcharges are profit and loss accounts, which means increase by borrowing and decrease by lending. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the carry-over.
Taxes and fees refer to the relevant taxes and fees that enterprises should bear in their business activities, including consumption tax, urban maintenance and construction tax, resource tax, education surcharge, property tax, travel tax, urban land use tax, stamp tax, etc.
1, when calculating the tax payable
Debit: taxes and surcharges.
Loan: taxes payable-consumption tax, urban construction tax, etc.
2. When actually paying taxes and fees
Borrow: Taxes payable-consumption tax and urban construction tax payable.
Loan: bank deposit.
Accounting (2065438+06) No.22 adjusted business tax and surcharges as taxes and surcharges. After adjustment, this course accounts for consumption tax, urban maintenance and construction tax, resource tax, education surcharge and property tax, urban land use tax, vehicle and vessel tax, stamp duty and other related taxes and fees incurred in business activities of enterprises. Taxes and additional debits represent accrued amounts, that is, increased amounts, and credits represent decreased and carried forward amounts.
After the value-added tax is completely changed from business tax, the title of "business tax and surcharge" is adjusted to "tax and surcharge", accounting for consumption tax, urban maintenance and construction tax, resource tax, education surcharge and property tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred in enterprise business activities; The "business tax and surcharge" item in the income statement is adjusted to "tax and surcharge" item.