Borrow: tax and surcharge-education surcharge loan: tax payable-education surcharge payable.
2, enterprises pay additional education fees:
Borrow: tax payable-education payable additional loan: bank deposit.
3. How to record accounting entries for enterprise urban construction tax and education surcharge?
Accrual:
Borrow: taxes and surcharges
Loan: Taxes payable-urban maintenance and construction tax
Taxes payable-education surcharge
Taxes payable-local education surcharge
Payment:
Borrow: Taxes payable-urban maintenance and construction tax
Taxes payable-education surcharge
Taxes payable-local education surcharge
Loans: bank deposits
How to make entries in the provision of urban construction tax, education surcharge and local education surcharge in the new accounting standards;
1. stamp duty does not need to be accrued, and it is directly included in the "management fee-stamp duty" account when paid.
Borrow: management fee-stamp duty
Loans: bank deposits, etc.
2, provision of urban construction tax, education surcharge and local education surcharge.
Borrow: business tax and surcharges
Loan: Taxes payable-Urban Construction Tax
Loan: Taxes payable-education surcharge
Loan: Taxes payable-Local education surcharge
3. When paying
Borrow: Taxes payable-Urban Construction Tax
Borrow: Taxes payable-education surcharge
Borrow: Taxes payable-Local education surcharge
Loans: bank deposits, etc.
1. The local tax authorities are responsible for the collection of additional education fees within their respective jurisdictions.
2. If the payer fails to pay the education surcharge within the prescribed time limit and needs to pay the late payment fee and fine, it shall be stipulated by the county or municipal people's government.
3. The customs collects value-added tax and consumption tax on imported products, and does not collect additional education fees.
Additional education fees are extra-budgetary funds collected by the tax authorities, arranged by the education department at the same level, supervised and managed by the financial department at the same level, and earmarked for the development of local education. All units and individuals who pay value-added tax and consumption tax are additional payers of education fees. Enterprise education surcharge should be included in the subject of "taxes and surcharges" and paid through the subject of "taxes payable", and its calculation formula is: education surcharge payable = (actually paid value-added tax+consumption tax) ×3% (collection rate).