What are the items and what are the items of taxes and surcharges?

Profit and loss accounts.

Taxes and surcharges: reflect the business tax (abolished), consumption tax, urban maintenance and construction tax, urban land use tax, resource tax and education surcharge that should be borne by enterprises operating their main business.

When filling in this indicator, it should be noted that after the implementation of the new tax system, the accounting stipulates that the VAT payable will no longer be included in the "main business tax and surcharge" item, and whether it is a general tax-paying enterprise or a small-scale tax-paying enterprise, it should be reflected separately in the "VAT payable schedule". Fill in the cumulative number of the corresponding indicators in the "income statement" of the enterprise accounting for the current year.

Urban maintenance and construction tax and education surcharge are additional taxes, which are calculated according to a certain proportion of the tax amount actually paid by the enterprise in the current period.

Its specific classification:

Taxes and surcharges are borne by various business operations, including business tax, urban maintenance and construction tax, and education surcharge.

1. Business tax.

Business tax is a type of tax that is levied on the amount of business income. Units and individuals engaged in production, retail and service of tourism and catering service enterprises are taxpayers of business tax. As long as the taxpayer obtains business income, regardless of whether there is profit or not, he must pay taxes according to the regulations.

Business tax is a tax included in the price and generally does not cause taxpayers to lose money.

Hotels, guesthouses, inns, restaurants, restaurants, hairdressers, baths, photography, washing and dyeing, repair and other enterprises shall calculate and pay business tax according to a certain proportion of their operating income; Travel agencies shall calculate and pay business tax according to the net operating income (business income deducting the collection and payment of room charges, meals, transportation expenses and other expenses). Business tax payable = amount of business income Applicable tax rate.

2. Urban maintenance and construction tax.

This is a local tax calculated and paid at the rate specified in the tax law based on the total amount of business tax payable. It is used to maintain the construction of the city. Urban maintenance and construction tax payable = total business tax * applicable tax rate.

3. Additional education fees.

This is a local surcharge calculated and paid according to the prescribed proportion of the total amount of business tax payable. Education Fee Surcharge Payable = Total Business Tax * Applicable Tax Rate.

It is a profit and loss account. Profit and loss accounts include income accounts and expense accounts; Business tax and surcharge are expenses that belong to the six elements of accounting.

Taxes: Taxes other than corporate income tax and allowable deductible VAT and their surcharges.

"Business Tax and Surcharge" is a profit and loss account.

Account usage. 1. This subject accounts for the business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge and other related taxes and fees incurred in the business activities of the enterprise. In addition, according to the "Provisional Regulations of the People's Republic of China on Value-Added Tax" and the "Notice on Printing and Distributing the Provisions on the Accounting Treatment of Value-Added Tax" (Cai Kuai 2016 No. 22) and other relevant regulations, real estate tax, vehicle and vessel tax, land use tax, stamp duty will be included in the tax and surcharge will no longer be included in the "management expenses" account.

2. The enterprise shall calculate and determine the taxes and fees related to business activities in accordance with the regulations, debit this account, and credit the "taxes payable" and other accounts. Consumption tax, business tax and other taxes originally credited to the purpose of this course shall be debited to the "bank deposit" account and credited to this account according to the actual amount received.

3. At the end of the period, the balance of this account should be transferred to the "current year's profit" account, and there should be no balance in this account after the carryover. Since the accounting method for the sale of goods in installments is different from the previous one, the new account "Long-term receivables" has been added.

Audit Procedures. 1. Business tax and surcharge. Obtain or prepare business tax and additional schedules, check whether the additions are correct, and check whether they are consistent with the number of statements, the number of general ledgers and the total number of sub-ledgers.

2. According to the business income and other tax items payable in the current period, calculate and review the business tax payable in the current period according to the prescribed tax rate according to the prescribed tax rate, and check whether the accounting treatment is correct.

3. According to the approved sales volume (or quantity) of taxable consumer goods in the current period and the applicable tax rate according to the regulations, calculate and review the consumption tax payable in the current period separately, and check whether the accounting treatment is correct.

4. Calculate and review the amount of resource tax payable in the current period according to the approved taxable quantity of the current resource tax product and the applicable unit tax amount according to the regulations, and check whether the accounting treatment is correct.

5. Check whether the calculation basis of urban maintenance and construction tax, education surcharge and other items is consistent with the total amount of value-added tax, business tax and consumption tax payable in the current period, and calculate and review the urban construction tax and education surcharge payable in the current period according to the applicable tax rate or rate, and check whether the accounting treatment is correct.

Taxes and surcharges refer to the relevant taxes and fees that should be borne by the business activities of enterprises, including consumption tax, urban maintenance and construction tax, resource tax, education surcharge, real estate tax, vehicle and vessel tax, urban land use tax, and stamp duty.

1. When calculating the tax payable:

Borrow: Taxes and surcharges.

Credit: Taxes payable - consumption tax, urban construction tax, etc.

2. When the actual payment of taxes and fees:

Borrow: Taxes payable - consumption tax, urban construction tax, etc.

Credit: Bank deposits.

Account usage. 1. The enterprise shall calculate and determine the taxes and fees related to business activities in accordance with the regulations, debit this account, and credit the "taxes payable" and other accounts. Consumption tax, business tax and other taxes originally credited to the purpose of this course shall be debited to the "bank deposit" account and credited to this account according to the actual amount received.

2. At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, and there should be no balance in this account after the carryover. Since the accounting method for the sale of goods in installments is different from the previous one, the new account "Long-term receivables" has been added.

"Business Tax and Surcharge" is a profit and loss account.

Business tax and surcharge shall be accounted for through the "Business Tax and Surcharge" account. This account accounts for the taxes and surcharges that should be borne by various business operations related to the operating income of the enterprise.

At the end of the month, the enterprise shall calculate the business tax, urban maintenance and construction tax and education surcharge that should be borne by various business incomes according to the regulations, debit this account, and credit the "tax payable" and other subjects. At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, and there is no balance in this account after the carryover.

The profit and loss accounts of the enterprise include:

Income accounts: main business income, other business income, investment income, fair value change profit and loss, etc.

Expense accounts: main business costs, other business costs, asset impairment losses, credit impairment losses, taxes and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, etc.

Gains directly included in current profits: non-operating income Gains and losses on disposal of fixed assets.

Loss directly included in current profit: non-operating expenses, gains and losses on disposal of fixed assets.

Note] Gains and losses that are directly credited to owners' equity should be recorded in the "Other Comprehensive Income" account and do not affect the profit or loss.

According to the provisions of the accounting system for business enterprises, the balance of profit and loss accounts shall be carried forward to the "profit of the current year" account at the end of the period. After the carry-forward, the closing balance of the profit and loss account is zero.

In addition, the "Prior Year Profit and Loss Adjustment" account is also a profit and loss account, but because it accounts for the profit and loss adjustment of the previous year, not the profit and loss of the current year.

Therefore, according to the provisions of the Accounting Standards for Business Enterprises, the balance of this account cannot be carried forward to the profit account of the current year at the end of the period, but should be carried forward to the account of "profit distribution - undistributed profits", and the surplus reserve should be adjusted accordingly. After the carry-over, the closing balance of the account is zero.

1. Business tax (incorporated into VAT).

Business tax is a tax levied by the state on units and individuals who provide various taxable services, transfer intangible assets or sell immovable property. Sales tax is calculated by multiplying the size of the turnover or transaction amount by the corresponding tax rate.

2. Consumption tax.

Consumption tax is a consumption tax levied on some consumer goods selected by the state on the basis of the general collection of value-added tax in order to adjust the consumption structure and correctly guide the direction of consumption. The consumption tax shall be levied within the price, and the consumption tax paid by the enterprise shall be included in the sales tax to offset the sales income of the product.

3. Resource tax.

Resource tax is a tax levied by the state on units and individuals who exploit mining products or producing salt within the territory of China. The resource tax is calculated according to the taxable quantity of the taxable product and the prescribed unit tax amount, and the calculation formula is:

Tax payable = taxable quantity Unit tax amount.

The taxable quantity here is: if the taxable product is mined or produced for sale, the taxable quantity shall be the taxable quantity; Where taxable products are mined or produced for personal use, the taxable quantity shall be the quantity for personal use.

The resource tax payable on the sale of taxable products to foreign countries shall be credited to the account of "business tax and surcharge"; The resource tax payable on taxable products produced and used by oneself shall be credited to the accounts of "production costs" and "manufacturing expenses".

4. Urban maintenance and construction tax.

In order to strengthen the maintenance and construction of the city, expand and stabilize the urban maintenance and construction funds, the state has levied the urban maintenance and construction tax.

It should be noted that the above-mentioned so"Taxes and surcharges on the main business"Several taxes do not include income tax and VAT. "Income tax"will appear at the bottom of the income statement, while VAT cannot be reflected in the income statement of the enterprise due to its special accounting method.

In addition, according to the "Provisional Regulations of the People's Republic of China on Value-Added Tax" and the "Notice on Printing and Distributing the Provisions on the Accounting Treatment of Value-Added Tax" (Cai Kuai 2016 No. 22) and other relevant regulations, real estate tax, vehicle and vessel tax, land use tax and stamp duty will be included"Taxes and surcharges"It is no longer included in the "Administrative Expenses" account.

2. The enterprise shall calculate and determine the taxes and fees related to business activities according to the regulations, debit this account, and credit the "taxes payable" and other accounts. Consumption tax, business tax and other taxes originally credited to the purpose of this course shall be debited to the "bank deposit" account and credited to this account according to the actual amount received.

3. At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, and there should be no balance in this account after the carryover. Since the accounting method for the sale of goods in installments is different from the previous one, the new account "Long-term receivables" has been added.

In the past, real estate tax, vehicle and vessel tax, land use tax, and stamp duty were accounted for in "management expenses" and other accounts, but not in "taxes and incidental quarrels". 2. After the comprehensive trial implementation of the business tax to value-added tax, there is no business tax, and there is no business tax accounting, so the name of the "business tax and surcharge" account is adjusted to the "tax and surcharge" account. 3. The consumption tax and other taxes originally credited to the purpose of the subject shall be debited to the bank deposit account and credited to this account according to the actual amount received.

4. The accounting content of the "tax and surcharge" subject: consumption tax, urban construction tax, resource tax, education surcharge and real estate tax, land use tax, vehicle and vessel tax, stamp duty and other related taxes and fees, there is a "etc.", such as the land value-added tax payable by real estate enterprises for the sale of development products is also accounted for in this account.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The levy and suspension of taxation, 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 and make decisions on tax collection, levy, 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.

Article 5 The competent taxation department shall be in charge of the administration of national tax collection. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place. Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law. Tax search and leakage service organs shall perform their duties in accordance with the law, and no unit or individual shall obstruct them.

First of all, taxes and surcharges belong to the profit and loss account. The profit and loss account also contains two accounts, which are the income account and the expense account.

As the accountant trillion friends said, are taxes and surcharges expenses? If you want to say that taxes and surcharges are not expenses, they are also expenses, and they belong to the expenses in the six elements of accounting.

Some accounting friends also came to ask, is the tax included in the management expenses or only the business tax and surcharges?

There are also many accounting partners who are easy to confuse accounting entries when dealing with the accounting treatment of land use tax and real estate tax, and do not know how to deal with it.

1. Under normal circumstances, the land use tax is calculated and withdrawn through the "tax and surcharge" account, and then carried forward and paid through the "tax payable" account.

The accounting treatment is as follows:

At the time of occurrence, the accounting entries are as follows:

Borrow: Taxes and surcharges - Land Use Tax.

Credit: Taxes Payable - Land Use Tax Payable.

When paying taxes, the accounting entries are as follows:

Borrow: Taxes Payable - Land use tax payable.

Credit: Bank deposits.

2. The real estate tax is also calculated through the "tax and surcharge" account, and then carried forward and paid through the "tax payable" account, but it can be done more specifically.

The accounting treatment is as follows:

At the time of occurrence, the accounting entries are as follows:

Borrow: Taxes and surcharges - Land Use Tax.

Property tax. Credit: Taxes payable - property tax payable.

Land use tax is payable.

When paying taxes, the accounting entries are as follows:

Borrow: Tax Payable - Property tax payable.

Land use tax is payable.

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