The tax of the previous year made up by the company shall be supplemented by the local tax of the pr

1. Supplementary payment of VAT.

1) Account adjustment. Debit: Accounts receivable, etc.

Credit: Tax Payable - VAT Check Adjustment.

2) Confirmation of non-payment.

Debit: Tax Payable - VAT Check Adjustment.

Credit: Tax Payable - VAT Not Paid.

3) Surrender. Debit: Tax payable - VAT not paid.

Credit: Bank deposits.

2. Late fees.

Borrow: Non-operating expenses.

Credit: Cash. 3. Pay the urban construction tax and education fee.

1) At the time of extraction.

Debit: Profit and loss adjustments for prior years.

Credit: Tax Payable - Urban Construction Tax.

Credit: Other Payables - Education Surcharge.

2) Carryover. Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

2) Surrender. Borrow: tax payable - urban construction tax.

Borrow: Other payables - education fee surcharge.

Credit: Cash (or bank deposit).

Debit: Profit and loss adjustments for prior years.

Credit: Tax Payable - VAT Not Paid.

Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

Debit: Tax payable - VAT not paid.

Non-operating expenses in:

Credit: Bank deposits.

1. Whether the previous payment of land tax has been included in the current year's expense account, if it has been included, of course, there is no need to make up the record, if it is not included in the expense account, it is recommended not to make up the record, after all, it is now 11 years, and other subjects will be adjusted together with other subjects when the year-end audit is 10 years.

2. (Since the tax has been paid, it is estimated that the former accountant has already included it in the tax payable account.) If you must pass this account supplement, the account entry is as follows:

Borrow: Business tax (stamp duty and other corresponding tax accounts).

Credit: Tax payable ---business tax (or other corresponding secondary account)).

Debit: Profit and loss adjustments for prior years.

Credit: Business tax (stamp duty and other corresponding tax accounts).

Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

3. If the amount is too small to be returned, it can be directly included in the non-operating expenses (or offset other expenses, the amount is too small, no matter what expense is included, it doesn't matter, it has no impact).

4. The part of the individual income tax accrued more than the actual amount, if there is a condition, it will be refunded to the employee, if you want to return it to the employee, it can be included in the salary payable to the employee, otherwise, according to the above 3 to do.

1。No, in this case, your profit is not right, and the income tax is not good.

2.Debit: Profit and loss adjustments for prior years.

Credit: Taxes payable.

3.Mention less in the last month.

4.OK.

Accounting methods for various taxes.

1. In the actual work of accounting, not all taxes are accounted for through the tax payable account.

2. The accounts that are accounted for through the tax payable account are:

1) Business tax, value-added tax, consumption tax, urban construction tax, income tax, etc.

1. When the business tax is accrued and carried forward at the end of the month, the tax shall be calculated on the main business income incurred in the current month.

1) Loan at the time of withdrawal: main business tax and additional loan: tax payable - business tax loan: tax payable - urban construction tax loan: other payable - education fee surcharge.

2) Loan at the time of carry-forward: profit credit for the current year: tax and surcharge on main business.

3) When paying taxes, borrow: tax payable - business tax loan: tax payable - urban construction tax loan: other payable - education fee surcharge: cash or bank deposit.

2. Income tax (1) At the end of the quarter and at the end of the year, when the income tax is withdrawn (according to the total profit), the income tax credit: the tax payable - the income tax payable.

2) Carry-forward income tax loan: current year profit loan: income tax.

3) Loan when paying: tax payable - income tax payable credit: bank deposit or cash.

3. Value added tax.

1) Borrowing at the time of purchase: borrowing raw materials: tax payable - VAT payable (input tax) credit: bank deposits.

2) Loan when selling goods: bank deposit loan: main business income credit: tax payable - VAT payable (output tax).

3) Loan: tax payable - VAT payable (output tax - input tax) credit: bank deposit.

4. Consumption tax.

1) Borrowing when accruing consumption tax: main business tax and surcharge: tax payable Consumption tax payable.

2) Loan: tax payable Consumption tax payable Credit: cash or bank deposit 3. Those that are not accounted for through the tax payable account are: real estate tax, land use tax, stamp duty, vehicle and vessel use tax, and individual income tax.

1. When an enterprise pays real estate tax, land use tax, stamp duty, and vehicle and vessel use tax, it shall directly debit: debit: management expenses - taxes (real estate tax, land use tax, stamp duty, vehicle and vessel use tax) credit: bank deposits or cash.

2. Withholding and payment of individual income tax.

1) Salary Loan: Payroll Credit: Tax Payable (or Other Payable) - Individual Income Tax Credit: Cash.

2) When paying personal income tax, debit: tax payable (or other payable) - personal income tax credit: cash or bank deposit.

1. If the "Accounting Standards for Business Enterprises" are implemented, the profit and loss adjustment account of the previous year must be adjusted to the undistributed profits.

If the "Accounting Standards for Small Enterprises" are implemented, they can be directly included in the current profit or loss according to the future application method. However, you should not use the management expense account, you can directly use the income tax expense account.

2. If the profit and loss adjustment account of the previous year is used to account for the accounting, the previous undivided and fictitious balance allocation profit is adjusted, but the balance sheet is not adjusted.

The reason is very simple, you correspond to the current period, that is, the corresponding to the end of the period in other items of the balance sheet, if the balance sheet you only adjust the beginning of the undistributed profits, the corresponding other items cannot adjust the beginning of the year, then the balance sheet is unbalanced.

Therefore, even if you use a careful posture to adjust the profit and loss of previous years, there is no need to adjust the balance sheet.

It is sufficient to list the profit and loss adjustment items of previous years in the notes to the report when making the accounting report.