How is the sales tax and additional amount calculated?

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%.

Generally speaking, the total output tax generated from the sale of goods or services in the current month is the total amount of input tax on the purchase of goods or services, which is the amount of VAT you should pay.

These taxes and surcharges are generally calculated according to the sales volume or tax amount of the current month, calculated according to the prescribed tax rate, and 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%.

Operating profit = operating income - operating costs - operating taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain or loss + investment income. Total profit: total profit = operating profit + non-operating income - non-operating expenses income tax payable:

Income tax payable = total profit * 25% Accounting Entry: Debit: Income Tax Expense Credit:

Taxes payable - income tax payable In the process of economic growth, factors such as consumption and investment have the most direct impact on economic growth. Individual income tax directly affects consumer demand and indirectly affects investment demand. The level of after-tax disposable income of enterprise income tax directly affects the level of after-tax disposable income of enterprises, affects the return on investment of enterprises, and then affects the investment of investors.

In short, corporate income tax has a direct impact on economic growth, and its function of promoting economic growth is realized by two functions: reducing the income tax rate; The microeconomic impact of the application of different specific policies of enterprises, such as depreciation, inventory, investment credits, etc. Accounting vouchers require complete elements and strict audit and preparation procedures, while accounting entries only indicate the accounts and amounts that should be debited and credited in the accounting vouchers, which is the most simplified form of accounting vouchers.

Accounting entries usually appear in books only for the convenience of explanation, and accounting entries rarely appear in accounting practice. When a beginner prepares an accounting entry, he can proceed with the following steps: First:

The accounts involved, and the analysis of which accounts involved in economic operations have changed; second, the nature of the accounts, the nature of the accounts involved in the analysis, i.e. what accounting elements they belong to, whether they are on the left or right side of the accounting equation; Third, the increase and decrease of changes, analysis to determine whether these accounts have increased or decreased, and what is the amount of increase and reduction; Operating profit:

Operating profit = operating income - operating costs - operating taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain or loss + investment income. Total profit: total profit = operating profit + non-operating income - non-operating expenses income tax payable:

Income tax payable = total profit * 25%.

Accounting Entry: Debit: Income Tax Expense.

Credit: Tax payable - income tax expense payable Fourth: bookkeeping direction, according to the nature of the account and its increase or decrease, determine the debit or credit to the account respectively; Fifth: Prepare complete accounting entries according to the format requirements of accounting entries.

Business tax and surcharge calculation formula:

1. Business tax: 3-20%, the tax amount is the approved turnover; The tax rate is differentiated according to the business item.

2. Urban construction tax: 7% (5% of the county) tax amount is the business tax paid in the current period + value-added tax + consumption tax.

3. Education surcharge: 3%, the tax amount is the business tax paid in the current period + VAT + consumption tax.

4. Local education surcharge: the tax rate varies from place to place, generally 1-2, and the tax amount is the business tax paid in the current period + value-added tax + consumption tax.

Legal analysis: business tax and surcharge is to add up all the amounts of the accounts that belong to the account, and Cai Hui No. 22 adjusts "business tax and surcharge" to "tax and surcharge". After the adjustment, this account accounts for consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, urban land use tax, vehicle and vessel tax, stamp duty and other related taxes and fees incurred in the business activities of enterprises.

Legal basis: Law of the People's Republic of China on the Administration of Buried Collection and Collection of Surplus Tax Drafts

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of tax collection, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

According to the "three taxes" paid in the current month, the urban construction tax is %, and the education fee surcharge is 3%. The "three taxes" are: business tax, value-added tax, and consumption tax.