Under the new accounting standards, how to account for taxes and surcharges on principal business

Taxes and surcharges on the main business.

1. The "Business Tax and Surcharge" account is a profit and loss account, which is used to calculate the taxes and surcharges payable by small enterprises for their daily main business activities, including business tax, consumption tax, urban maintenance and construction tax, resource tax, land appreciation tax and 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:

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

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

Education Surcharge = (Current Business Tax + Consumption Tax + VAT Payable) * Education Fee Surcharge Tax Rate.

2. The small enterprise shall calculate the tax and surcharge that should be borne by the daily sales business in accordance with the regulations, debit this account, and credit the accounts of "tax payable - business tax payable", "tax payable - consumption tax payable", "other payables" and so on.

If a small enterprise receives a refund of consumption tax, business tax and other taxes that were originally credited to the undergraduate department due to overcounting and other reasons, it shall offset the business tax and surcharge of the current period received when it is received, debit the "bank deposit" account, and credit this account.

3. At the end of the period, the balance of the subject should be transferred to the "profit of the year" account, and there should be no balance in the account after the carryover.

4. Main business tax and additional and value-added tax accounting: Value-added tax is calculated through the tax payable, which belongs to the collection and payment on behalf of the company, and does not enter the profit or loss, so the value-added tax accounting does not use business tax and additional tax accounting.

The main business tax and additional items are not followed by the detailed account.

Under the new accounting standards, there is no "principal business tax and surcharge", but instead "business tax and surcharge".

The accounting process is as follows:

1. When accruing:

Borrow: Business tax and surcharge.

Credit: Tax Payable – Business Tax Payable.

Taxes payable - urban construction tax payable.

Taxes payable – Education fee surcharge.

2. When paying:

Borrow: Tax Payable – Business tax payable.

Taxes payable - urban construction tax payable.

Taxes payable – Education fee surcharge.

Credit: Bank deposits.

3. When carrying over:

Borrow: Profit for the current year.

Credit: Business Tax and Surcharge - Sales Tax Payable.

Business tax and surcharge - urban construction tax payable.

Business tax and surcharge - education surcharge.

Answer]: b, c, d

Value-added tax is an off-price tax, which is calculated separately, and the lead wide is not accounted for in the rotten account book of the "state leakage of main business tax and additional", and the other three are in-price taxes. Therefore, BCD is chosen.

Answer: Ode to Sleepy Waiter]:

Value-added tax is an off-price tax, and the general taxpayer Wang Zheng calculates value-added tax by setting up two detailed accounts of "talking about the value-added tax payable" and "unpaid value-added tax" under the "tax payable" account for accounting.

Cai Hui 2016 No. 22) "Provisions on the Accounting Treatment of VAT":

Second, (two points: after the business tax is changed to value-added tax, the name of the "business tax and surcharge" subject is adjusted to the "tax and surcharge" subject, and the account accounts for the consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees arising from the business activities of the enterprise; The item "Business Tax and Surcharge" in the income statement is adjusted to the item "Tax and Surcharge". The fourth supplementary provisions and these provisions shall come into force on the date of promulgation, and if the relevant provisions of the national unified accounting system are inconsistent with these provisions, they shall be implemented in accordance with these provisions.

Transactions that occur between May 1, 2016 and the implementation of these Provisions shall be adjusted in accordance with these Provisions if the amount of assets, liabilities and other amounts is affected due to these Provisions.

Answer]: A Because VAT is an off-price tax, it is not accounted for through the "main business tax and surcharge" account, and the other three taxes are all in-price taxes, so they are all accounted for through the "main business tax and surcharge" account. So choose A.

Answer]: A Because VAT is an off-price tax, it is not accounted for through the "main business tax and surcharge" account, and the other three taxes are all in-price taxes, so they are all accounted for through the "main business tax and surcharge" account.

Answer]: a, b

The "Business Tax Draft" and the "Surcharge" account accounts for business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge, etc.; The taxes of real estate and orange tax, vehicle and vessel use tax, and land use tax are all accounted for in the "management expenses" of Hui Zhuxiao.

Royal Return Answer]: a, c, d

The accounting entries that should be prepared for the payment of business and training source tax when an industrial enterprise sells a plant are:

Borrow: Disposal of fixed assets.

Credit: Taxable in the town of hunger fee a business tax payable.

Answer]: cd

Stamp duty is included in the administrative expense, option A is incorrect; VAT is an off-price tax, which is calculated by the tax payable, option B is incorrect. The excise tax on the sale of products and the property tax payable on the income from the rental of real estate beams are included in the business tax and surcharge, and the positive number of the rubber and relu option CD is verified.