What account is the tax late payment fee included in, and what account is the tax late payment fee c

The late payment penalty is an additional amount imposed on the taxpayer who is late in paying the tax within the time limit in accordance with the provisions of the tax law. This is a form of economic sanction for taxpayers who violate tax laws. What accounts should be included in the accounting process?

The tax late payment penalty should be included in the non-operating expenses, and the summary explanation is clear that it is a late payment fee, and the tax adjustment should be made when the income tax is filed, and the late payment penalty is not allowed to be deducted before tax.

Borrow: Non-operating expenses.

Credit: bank deposit or cash.

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What is a tax late fee, welcome to follow, like, recommend the next wonderful content, please send a private message or** Tax late payment penalty refers to the taxpayer who fails to pay the tax within the prescribed time limit and the tax withholding agent fails to release the tax within the prescribed time limit, the tax authorities order the taxpayer to pay the tax within the specified time limit, and the additional late payment penalty is actually a compensation for the taxpayer and the withholding agent to occupy the national tax, which has the nature of punishment Tax late payment penalty is in accordance with the provisions of the tax law, Additional payments to taxpayers who are late in paying their taxes by the due date. This is a form of economic sanction for taxpayers who violate tax laws. The tax laws of various countries generally stipulate the sanction method of late payment penalty, taxpayers and individuals do not pay taxes on time, in addition to the time limit to recover, the tax authorities should also from the date of late payment, on a daily basis and according to a certain proportion of the late tax amount to add a late fee, the calculation formula of late payment penalty is:

Amount of late fee: overdue tax Late payment penalty ratio Number of late payment days Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection (2015 Revision) stipulates that if the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to release the tax within the prescribed time limit, the tax authorities will impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax The declaration period will be extended with the holiday, so what about the late payment fee?

If there is a holiday during the tax overdue period, the number of holiday days cannot be deducted from the late payment days, so we calculate the number of late payment days according to the natural number of days, and do not remove the holidays Can the tax late payment penalty be deducted in advance? Article 10 of the Enterprise Income Tax Law stipulates that the non-deductible expenditure items include tax late payment fees. Therefore, when making the annual enterprise income tax declaration, the tax late fee shall not be deducted, and the tax increase should be processed The above is the relevant issues of the tax late payment fee sorted out for you, I hope it can be helpful to you.

Summary. Hello dear! The tax late payment penalty is included in the non-operating expenses tax late payment fee, which should be included in the "non-operating expenses" account:

When accruing tax late payment penalty, debit: non-operating expenses, credit: other payables; When paying the tax late fee, borrow:

Other payables, credit: bank deposits; When the profit of the current year is carried forward at the end of the period, the profit of the current year is borrowed, and the profit of the current year is credited

Non-operating expenses. Ledger accounts.

Hello dear! The tax overdue travel fee is included in the non-operating expenses tax late fee, and the accrued travel fuel is included in the "non-operating expenses" account: when the tax late fee is accrued, it is borrowed

Non-operating expenses, credit: other payables; When paying the tax late fee, debit: other payables, credit:

bank deposits; At the end of the period, when the profit of the current year is carried forward, the profit of the current year is borrowed, and the profit of the year is credited: non-operating expenses.

Ledger accounts. The tax late payment penalty is included in the accounting account of non-operating expenses, which should be included in the "non-operating expenses" account: when the tax late payment penalty is accrued, debit: non-operating expenses, credit:

other payables; When paying the tax late fee, borrow: his mill hall and other payables, credit: bank deposit; When the profit of the year is carried forward at the end of the period, it is borrowed:

Profit for the year, credit: non-operating expenses. Fiber swimming.

Article 10 of the Enterprise Income Tax Law of the President of the People's Republic of China [2007] No. 63 stipulates that the following expenses shall not be deducted when calculating the taxable income:

1) Dividends, bonuses and other equity investment income paid to investors;

2) Enterprise income tax;

(3) Late tax fees; (4) Fines, fines, and losses of confiscated property;

5) Donation expenditures other than those provided for in Article 9 of this Law;

6) Sponsorship expenditures;

7) Unapproved reserve expenditures;

8) Other expenses unrelated to the acquisition of income.

Therefore, when making the annual corporate income tax return, the tax late payment penalty shall not be deducted, and it cannot be included in the total profit.

Expansion:About the calculation of tax late fees:1. The rate of late fee is uniformly buried, that is!

2. The calculation of the late payment penalty shall be from the day after the expiration of the time limit for the taxpayer to pay the tax to the date of actual payment of the tax.

How are late fees calculated?

Calculation formula: late payment of green year pension = late tax payment of late payment of days regret and open.

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Analysis: What is the subject of tax late payment: tax late payment penalty, penalty is included in the non-operating expense account.

Non-operating expenses refer to the losses incurred by enterprises that are not directly related to their daily activities, and Qitong mainly includes losses on the disposal of non-current assets, public welfare donation expenses, inventory losses, fine expenses, non-monetary asset exchange losses, debt restructuring losses, etc. 1. Loss on disposal of non-current assets: refers to the loss on disposal of fixed assets and the loss of intangible assets.

2. Expenditure on public welfare donations: refers to the expenditures incurred by enterprises in making public welfare donations. 3. Loss of disk:

It refers to the loss of fixed assets in the inventory of fixed assets in the rough inventory next to the town, the reasons are ascertained and the loss is included in the non-operating expenses after the approval of the Royal Town and the Hu Bureau. 4. Penalty expenditure: refers to various late fees and fines paid by enterprises due to violations of tax laws and regulations, economic contracts, etc.

Legal basis: Article 32 of the Tax Administration Law If a taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to release the tax within the prescribed time limit, the tax authority shall impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax payment.

Tax late fee, which accounting account --- fines are included in the non-operating expenditure account, and the specific entries are debit: tax payable --- xx tax payable.

Borrow: non-operating expenses --- tax late payment expenses (the expenses cannot be deducted before tax, and tax adjustment shall be made when the income tax is settled).

Credit: Bank deposits.

Put it in non-operating expenses.

, when late fees are incurred: non-operating expenses.

Credit: Bank deposit (cash) fines and late fees incurred by enterprises are not allowed to be deducted before tax, and the final settlement of enterprise income tax will be made at the end of the year.

tax adjustments.

Increase the taxable income

The late payment penalty paid by the enterprise is included in the non-operating expense account. The specific entries are as follows:

Borrow: Non-operating expenses.

Credit: Bank deposits.

According to Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax payment, and the late tax payment penalty is not different from the production and operation expenses of the enterprise, and has no direct relationship with the production and operation activities of the enterprise, so it is a non-operating expenditure.

Non-operating income includes: profit on fixed assets, net income from disposal of fixed assets, income from fines, appreciation of asset appraisal hall, accounts payable that cannot be paid from debt restructuring, and return of education surcharges. Non-operating expenses include:

Inventory loss of fixed assets, net loss of fixed assets, penalty expenses, donation expenses, extraordinary losses, impairment of asset appraisal, debt restructuring losses, etc.