How to do the deed tax entries and what accounts the deed tax is included in

Accounting for deed tax:

1. After the enterprise obtains the right to use the house and land, when calculating the deed tax payable:

Borrow: fixed assets, intangible assets.

Credit: Tax Payable Deed Tax Payable.

2. When the enterprise pays taxes:

Debit: Tax Payable Deed Tax Payable.

Credit: Bank deposits.

Businesses can also skip the "Tax Payable Deed Tax Payable" account. When the deed tax is actually paid, the "solid" is debited.

Fixed assets", "intangible assets" accounts, credited to the "bank deposit" account.

The practice is as follows: 1. The deed tax paid by the real estate enterprise.

1. If the land is developed after purchase, it will be treated as a development cost.

Borrow: Development cost - land transfer and demolition compensation.

Credit: Bank deposits.

2. If the land is only used as a land reserve after purchase, it will be treated as an intangible asset.

Borrow: Intangible Assets - Land Use Rights.

Credit: Bank deposits.

2. Deed tax paid by other enterprises.

Borrow: Intangible Assets - Land Use Rights.

Credit: Bank deposits.

1. When paying taxes.

Borrow: tax payable --- deed tax payable x yuan.

Credit: Bank deposit x yuan.

2. Transfer to profit and loss account:

Borrow: Extra-business expenses or business tax and additional x yuan.

Credit: Tax payable --- deed tax payable x yuan.

As for the deed tax amount of land use rights, it should be added to the cost of land.

Real estate companies.

Borrow: Development cost - the price paid to obtain the land use right.

Credit: Tax payable --- deed tax payable.

Debit: Tax payable --- deed tax payable.

Credit: Bank deposits.

Other businesses buy homes.

Borrow: Fixed assets.

Credit: Tax payable --- deed tax payable.

Debit: Tax payable --- deed tax payable.

Credit: Bank deposits.

The deed tax is recorded in the account of "fixed assets" (referring to real estate deed tax) or "intangible assets" (referring to land deed tax), which refers to a one-time tax levied on the new owner (property right holder) at a certain percentage of the property price of the contract entered into by the parties when the property rights of immovable property (land and houses) are transferred and changed.

Extended Materials

Deed tax refers to a one-time tax levied on the new owner (property right bearer) at a certain percentage of the property price of the contract entered into by the parties when the property rights of immovable property (land, house) are transferred and changed.

In addition to having the same nature and function as other taxes, deed tax also has its own characteristics: the purpose is to protect the legitimate rights and interests of real estate owners; The taxpayer is the assignee of the title; Proportional tax rates are applied.

Deed tax levy clauses.

According to the provisions, the donation of land use rights and housing gifts shall be approved by the expropriation authority with reference to the land use right and the market for housing sales. Therefore, the recipient of the donated property is required to pay the deed tax in full.

In addition, it is stipulated that "for the act of donating immovable property by an individual without compensation, the deed tax shall be levied on the donee in full." ”

The deed tax on the gift of the property is levied in full, i.e. it is paid by the recipient at a rate of 3%.

Taxable objects. The object of deed tax is the ownership of land and houses transferred within the territory. Specifically, it includes the following five contents:

The transfer of the right to use state-owned land shall be handed over by the recipient.

It refers to the act of the land user paying the land use right transfer fee to the state, and the state transferring the state-owned land use right to the land user within a certain period of time.

For the transfer of land use rights, in addition to considering the land value-added tax, the recipient shall also pay the deed tax.

It refers to the act of land users transferring land use rights to other units and individuals in the form of **, gift, exchange or other means. The transfer of land use rights does not include the transfer of rural collective land contract management rights.

Housing sale: that is, the transaction behavior of transferring the ownership of real estate from the seller to the buyer using money as the medium.

The following special circumstances are regarded as buying and selling a house:

In the case of real estate in exchange for debts or in kind, the property right bearer shall pay the deed tax according to the present value of the house.

If you invest in real estate or transfer equity, and invest in a sole proprietorship with your own real estate as shares, you are exempt from deed tax.

If you buy a house, dismantle materials or renovate a new house, you should pay taxes according to the regulations.

The donor of the house is not subject to LAT but the recipient shall pay the deed tax.

In the calculation of deed tax for house exchange, it is a key point to pay attention to whether the transfer is or not.

Accept the land transfer fee paid by the state-owned land use right.

Deed tax shall be levied on the land transfer fee payable for the right to use state-owned land. The deed tax shall not be reduced due to the reduction of the land transfer fee.

Tax Liability. The taxpayer of the deed tax is the unit and individual who transfers the ownership of land and house within the territory.

Introduction to tax rates. Deed.

The deed tax is subject to a range of 3% to 5%. The implementation of the range tax rate is to take into account the imbalance in China's economic development and the actual situation of large differences in the economy of various regions. Therefore, the people** of all provinces, autonomous regions and municipalities directly under the Central Government can decide within the range of 3% and 5% tax rate regulations according to the actual situation of the region.

The deed tax is made as an accounting entry by debiting: fixed assets and intangible assets, and crediting: bank deposits.

1. After the enterprise obtains the right to use the house and land, when calculating the deed tax payable:

Borrow: fixed assets, intangible assets.

Credit: Tax Payable Deed Tax Payable.

2. When the enterprise pays taxes:

Debit: Tax Payable Deed Tax Payable.

Credit: Bank deposits.

Businesses can also skip the "Tax Payable Deed Tax Payable" account. When the deed tax is actually paid, the "fixed assets" and "intangible assets" accounts are debited and the "bank deposits" account is credited.

In order to continuously, systematically, and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and to determine in advance the names of the items assigned to the accounting items for classification and accounting, and to stipulate the accounting contents.

This kind of project that classifies and accounts for the specific content of accounting elements is called an accounting account. Dust.

Deed.

Deed tax is a kind of tax that we pay to the state when buying and selling a house, that is, a property tax levied by the state on the property owner. It is necessary to pay when you use the land, buy and sell the house, hand over the house, and donate the house.

If the purchased house is the only house of the individual and the area is less than 90 square meters, the deed tax will be charged at the rate of 1%. If the area is more than 90 square meters, the deed tax will be charged at the tax rate.

If the house is purchased as the second house of the family, then the area of less than 90 square meters will still be charged at the rate of 1%, if it is more than 90 square meters, it will be charged at the rate of 2%.

Buyers who want to enjoy preferential tax policies must submit a written certificate of their family's housing situation to the tax authorities, and if they provide false certificates, they will be dealt with in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

The new policy will be implemented from February 22, 2016, which means that those who pay the deed tax to the tax authorities after February 22, 2016 can be implemented according to the new policy as long as they meet the requirements.

The above data is from Hualu.com.

1. The method of deed tax accounting entries.

If the house acquired by the company can be directly adopted, it shall be additionally burdened according to the deed tax payable at the time of acquisition, and shall be credited to the category of "fixed assets" first. Assuming that the acquired house needs to be built before use, it should be subject to deed tax and recorded in the category of "construction in progress", and then transferred to the category of "fixed assets" after the completion of the building.

2. The process of deed tax accounting entries.

1.If the company receives the donated house and can use it directly, the company will receive the following accounting treatment when accepting the donation

Borrow: Fixed assets.

Credit: Capital Reserve.

Tax Payable - Deed Tax Payable.

When paying deed tax in practice:

Debit: Tax Payable - Deed Tax Payable.

Credit: Bank deposits.

2.If the company obtains the house and cannot use it directly, when Cong Qing obtains the property right of the house, the accounting entries are:

Borrow: Construction in progress.

Credit: Tax Payable - Deed Tax Payable Bank Deposit Practice When paying deed tax, Borrow: Tax Payable - Deed Tax Payable.

Credit: bank deposits are wide after the completion of the house construction, borrowing: fixed assets.

Credit: Construction in progress.

3.If the company purchases a house and the house can be used directly, when the company purchases a house and the house can be used directly, the accounting treatment is:

Borrow: Fixed assets.

Credit: Tax Payable - Deed Tax Payable Bank Deposit Practice When paying deed tax, Borrow: Tax Payable - Deed Tax Payable.

Credit: When the bank deposit is exchanged for the house, it is assumed that both sides are appropriate, and the deed tax can be exempted.

Assuming that ** is not appropriate, it exceeds the tax rate paid at the deed of purchase. State-owned companies are exempt from deed tax when moving state-owned real estate to each other. When the company pays back taxes and late fees, it borrows: distribution of profits from fixed assets or construction in progress - undistributed profits.

Credit: Bank deposits.

This expertise is the method of providing deed tax accounting entries, and with the help of professional knowledge, the financial aspects of real estate will be more perfect.