Can I set up a secondary account for business tax and surcharges?

Sales tax and surcharges.

There is no need to set up secondary accounts.

In general, enterprises do not need to set up detailed accounts under Business Tax and Surcharges. Whether you want to set up detailed accounts of "business tax, urban construction tax, education surcharge, and embankment fee" under "business tax and surcharge" depends on whether your enterprise often has inconsistencies between the income recognized by accounting and the income recognized by the tax law. In general, enterprises do not need to set up detailed accounts under "business tax and surcharge", but enterprises often have business where the income recognized by accounting is inconsistent with the income recognized by the tax law, and from the needs of enterprise management, it can also set up detailed accounts under "business tax and surcharge".

For example, a real estate development enterprise, in the case of pre-selling commercial housing to collect advance receipts from customers, the accountant does not recognize the income, but the tax law treats it as income, and needs to pay business tax and surcharge.

Taxes and surcharges reflect the business tax, consumption tax, and urban maintenance and construction tax that should be borne by enterprises operating their main business.

Urban land use tax, resource tax and education surcharge, etc. 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".

Items, whether they are general tax-paying enterprises or small-scale tax-paying enterprises, 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.

Level 2 ledger account.

It is also known as a detailed ledger account type or a detailed account. It is an account that classifies the economic content of the first-level accounting account in more detail. It is more detailed than the first-level account, but it is more detailed than the detailed summary.

According to the needs of enterprise management, the second-level accounts of some accounting subjects can also be set as first-level accounting accounts. Level 2 subjects include administrative expenses.

Salary - basic salary, overtime pay, temporary worker salary, management reserve and allocation expenses - employee welfare expenses - welfare expenses, medical subsidies, management expenses - depreciation expenses, management expenses - repair costs, management expenses - medium imitation index fees ** fees, management expenses - material consumption, management expenses - amortization of low-value consumables, management expenses - amortization of intangible assets. Wait.

Taxes and surcharges can be set up according to the needs of unit accounting.

For example, the accounting treatment of stamp duty paid is: debit: tax and surcharge - stamp duty, credit: bank deposit.

Another example is the accounting treatment of additional tax is or skin, debit: tax and surcharge, credit: tax payable - additional tax.

Number of Loans: Tax Payable - Additional Fuel Group First Tax, Credit: Bank Deposits.

Taxes and surcharges.

Secondary accounts can be set up, and the financial personnel of the enterprise can set up the detailed section according to the accounting needs of the unit. In general, enterprises do not need to set up detailed accounts under "taxes and surcharges", but enterprises often have business where the income recognized by the accounting of socks is inconsistent with the income recognized by the tax law, and from the needs of enterprise management, the detailed accounts can also be set up under "taxes and surcharges".

The "tax and surcharge" account is a profit and loss account, which is used to calculate the taxes and surcharges that should be borne by the main daily business activities of the enterprise, including consumption tax, urban maintenance and construction tax, resource tax, land appreciation tax and education surcharge, and local education and education fees.