Ask how to calculate the tax and surcharge of the main business

The entries are as follows: Borrow: main business tax and surcharge.

Credit: Tax payable - urban construction tax (this ratio is 7%, not according to sales, but according to the amount of VAT calculated and paid).

Other payables - education surcharge (proportion 3%, calculated according to the amount of VAT paid) Other payables - water conservancy embankment fee (proportion 1%, same as above) Individual income tax is calculated and paid according to the personal salary of employees, which is generally calculated in the wage table, and is included in the voucher for the payment of wages, and there is no need to separately accrue individual income tax, and if it is a small-scale taxpayer, it is also necessary to calculate and pay enterprise income tax according to net profit

Urban construction tax = (VAT + business tax) * 7% Education surcharge = (VAT + business tax) * 3% Local education surcharge = (VAT + business tax) * 1% Borrow: main business tax and surcharge Credit: tax payable - urban construction tax - education surcharge Other receivables - local education fee surcharge].

Urban construction tax = (VAT + business tax + consumption tax) * 7% Education surcharge = (VAT + business tax + consumption tax) * 3% Local education surcharge = (VAT + business tax + consumption tax) * 1%].

VAT (or business tax) * 7% = urban construction tax * 3% = education surcharge * 1% = local education surcharge].

These taxes and surcharges are generally calculated at the prescribed tax rate based on the sales or tax amount of the current month, and are paid at the beginning of the next month. It is calculated as follows:

1. Consumption tax = sales of taxable consumer goods * consumption tax rate;

2. Urban construction tax = (current business tax + consumption tax + value-added tax payable) * urban maintenance and construction tax rate;

3. Education surcharge = (current business tax + consumption tax + value-added tax payable) * education fee surcharge tax rate;

4. Local education surcharge = (value-added tax + consumption tax + business tax) 2%.

Under the current system, the urban maintenance and construction tax rate in urban areas is 7%, and the proportion of education surcharge is 3%.

The business tax and surcharge are calculated based on the tax payable of business tax and value-added tax, and the tax rates are 7% of urban construction tax, 3% of education surcharge, 2% of local education surcharge, and 1% of local water conservancy construction.

1. The business income multiplied by the business tax rate is equal to the amount of business tax payable.

2. The amount of business tax payable multiplied by the additional tax rate is equal to the amount of additional tax payable.

Then the business income plus the amount of sales tax payable equals the total amount of sales tax plus the surcharge.

Business tax and surcharge is a profit and loss account. The debit balance at the end of the month is carried forward to the current year's profit account to deduct the monthly profit amount.

Hello, Mr. Zou of the Accounting School will answer for you.

Urban construction tax, education surcharge and local education surcharge are calculated and paid according to the actual value-added tax, consumption tax and business tax.

Other taxes are calculated and paid according to the relevant regulations.

Feel free to ask my nickname to all the teachers in the Accounting School.

It is calculated by multiplying the VAT amount by % respectively.

The calculation method of the main business tax and surcharge is as follows:

Excise tax = sales of taxable consumer goods Excise tax rate.

Urban construction tax amount = (current consumption tax + VAT payable) Urban maintenance and construction tax rate.

Education Surcharge = (Consumption Tax for the Current Period + VAT Payable) Additional Tax Rate for Education Fees.

Local Education Surcharge = (VAT + Consumption Tax) 2%.

Under the current system, the urban maintenance and construction tax rate in urban areas is 7%, and the proportion of education surcharge is 3%.

The main business tax and surcharge account is a profit and loss account, which is used to calculate the taxes and surcharges and draft macros that should be borne by the main daily business activities of the enterprise, including consumption tax, urban maintenance and construction tax, resource tax, land value-added tax, education surcharge and local education fee surcharge, etc.

1) If our service industry is a general taxpayer and has business tax, how to calculate the tax and surcharge of our main business?

The taxes and surcharges of the main business generally include: urban construction tax, education surcharge, and protection fee.

2) Example: Take Shenzhen as an example:

Urban construction tax = (VAT payable in the current month + business tax payable in the current month) * 1%;

Education surcharge = (VAT payable in the current month + business tax payable in the current month) * 3%;

Embankment protection fee = income excluding tax * 1 10,000

Assuming that the monthly income excluding tax is 100,000 yuan, the VAT payable is 3,000, and the business tax payable is 1,000, then:

Urban construction tax = (3000 + 1000) * 1% = 40 yuan;

Education surcharge = (3000 + 1000) * 3% = 120 yuan;

Embankment protection fee = 100,000 * 1 10,000 = 10 yuan.

Entry: Debit: Sales Tax & Surcharge 170

Credit: Tax Payable - Urban Construction Tax Payable 40

Credit: Taxes Payable - Education Fees Payable Surcharge 120

Credit: Credit: Taxes Payable - Levee Protection Fee Payable 10

3) Regarding the situation of the landlord, due to the unknown area, please verify the relevant tax types and tax rates through the local local taxation bureau.

How to calculate the main business tax and surcharge?

As the name suggests, the main business tax and surcharge is increased on the basis of the main taxes paid (value-added tax, business tax, etc.), and the urban construction tax is levied at 7%, the education surcharge is levied at 3%, and the local education surcharge is levied at 1%.

What should I do if the main business tax and surcharge are not accrued?

1. There is no provision for business taxes and surcharges, which can be made up, and the accounting entries are:

Borrow: Business tax and surcharge.

Credit: Taxes Payable - Urban Construction Tax.

Taxes payable - Education Fee Surcharge.

Taxes payable - Local education fee surcharge.

2. Business tax and surcharge reflect the consumption tax, urban maintenance and construction tax, resource tax and education surcharge that should be borne by the enterprise in its main business. When filling in this indicator, it should be noted that after the implementation of the new tax system, the VAT payable according to the accounting regulations will no longer be included"Taxes and surcharges on the main business"items, whether it is a general tax-paying enterprise or a small-scale tax-paying enterprise, it should be"A detailed statement of VAT payable"is reflected separately. According to business accounting"Income statement"The cumulative number of the corresponding indicators in the current year is entered.