How to calculate the tax and surcharge of the main business?

Credit: Tax Payable - VAT Payable.

Taxes payable - urban construction tax.

Taxes payable - Education Fee Surcharge.

Taxes payable - Local education fee surcharge.

Month-end carry-forward debit: profit for the current year.

Credit: Principal business tax and surcharge.

Source: The annual tax to be paid by the company.

1. Basic taxes.

1. VAT is based on sales revenue % (applicable to general VAT taxpayers and small-scale taxpayers respectively);

2. The urban construction tax shall be paid at 7% of the value-added tax paid;

3. The education fee is paid at 3% of the value-added tax paid;

4. The local education fee is paid at 2% of the value-added tax paid;

5. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

6. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters);

7. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

8. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle);

9. Enterprise income tax shall be paid according to the taxable income (adjusted profits): 18% for taxable income within 30,000 yuan (inclusive), 27% for 30,000 yuan to 100,000 yuan (inclusive), and 33% for more than 100,000 yuan (note: the tax rate is 25% since 2008);

10. Pay wages and withhold individual income tax.

Among the above-mentioned taxes, except for value-added tax and enterprise income tax (newly established enterprises established on January 1, 2002), which are declared and paid to the State Taxation Bureau, the others are declared and paid to the local taxation bureau.

2. Deadline for tax returns.

1. Value-added tax, urban construction tax, education surcharge and individual income tax are equal to the deadline for payment within 10 days of the following month;

2. Within 15 days after the enterprise income tax quarter (if the local tax authority confirms that the payment is made on a monthly basis, the 10th of the following month) is the deadline for payment, and the deadline for final settlement is 4 months;

3. Real estate tax, urban land use tax, vehicle and vessel tax, etc., shall be paid within the prescribed time limit of the local tax authorities (generally twice a year in different places).

4. On the last day of payment within the time limit, if it encounters a rest day, it will be postponed by one day; In the event of a long holiday (Spring Festival, Friday.

1. 11 sections), which will be postponed accordingly according to the rest day;

5. Late fees will be charged at 5/10,000 per day;

6. If the tax authorities order the payment to be made within the time limit, the tax authorities may impose a fine.

The urban construction tax and education surcharge are calculated on the basis of calculation.

Taxes and surcharges on the main business include:

1. Urban maintenance and construction tax.

2. Additional education fees.

VAT payable is.

The main business taxes and surcharges include urban construction tax, education surcharge, local education surcharge, and comprehensive**.

The tax rates for urban construction fees and education surcharges don't seem right.

The main business tax and surcharge are value-added tax and urban construction education.

Yes.. Accounting Entries: Debit: Principal Business Tax and Surcharge.

Credit: Tax Payable - VAT Payable.

Taxes payable - urban construction tax.

Taxes payable - Education Fee Surcharge.

Taxes payable - local education fee surcharge (accrued and paid by region) carried forward at the end of the month Debit: profit for the current year.

Credit: Principal business tax and surcharge.

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%.

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

1] Business income multiplied by business tax rate = business tax payable. [2] The amount of business tax payable multiplied by the additional tax rate = the amount of additional tax payable.

1]+[2]=Total amount of taxes and surcharges on the business or foundation. Business tax and surcharge is a profit and loss account. The debit balance at the end of the month is carried forward to the current year's profit account to deduct the profit amount of the current month.

1. Business tax and surcharge: It reflects the business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge that should be borne by the enterprise in its 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.

1. The urban maintenance and construction tax and the 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.

Note: Business tax and surcharge reflect the business shirt tax, consumption tax, resource tax, education surcharge, urban maintenance and construction tax, etc., which should be borne by the main business operated by the enterprise.

The calculation method of the main business tax and surcharge is as follows:

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

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

Education Surcharge = (Consumption Tax for the Current Period + VAT Payable) Additional Tax Rate for Education Fees.

Local Education Surcharge = (VAT + Consumption 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%.

The main business tax and surcharge account is a profit and loss account, which is used to calculate the taxes and surcharges and draft macros that should be borne by the main daily business activities of the enterprise, including consumption tax, urban maintenance and construction tax, resource tax, land value-added tax, education surcharge and local education fee surcharge, etc.

1) If our service industry is a general taxpayer and has business tax, how to calculate the tax and surcharge of our main business?

The taxes and surcharges of the main business generally include: urban construction tax, education surcharge, and protection fee.

2) Example: Take Shenzhen as an example:

Urban construction tax = (VAT payable in the current month + business tax payable in the current month) * 1%;

Education surcharge = (VAT payable in the current month + business tax payable in the current month) * 3%;

Embankment protection fee = income excluding tax * 1 10,000

Assuming that the monthly income excluding tax is 100,000 yuan, the VAT payable is 3,000, and the business tax payable is 1,000, then:

Urban construction tax = (3000 + 1000) * 1% = 40 yuan;

Education surcharge = (3000 + 1000) * 3% = 120 yuan;

Embankment protection fee = 100,000 * 1 10,000 = 10 yuan.

Entry: Debit: Sales Tax & Surcharge 170

Credit: Tax Payable - Urban Construction Tax Payable 40

Credit: Taxes Payable - Education Fees Payable Surcharge 120

Credit: Credit: Taxes Payable - Levee Protection Fee Payable 10

3) Regarding the situation of the landlord, due to the unknown area, please verify the relevant tax types and tax rates through the local local taxation bureau.

How to calculate the main business tax and surcharge?

As the name suggests, the main business tax and surcharge is increased on the basis of the main taxes paid (value-added tax, business tax, etc.), and the urban construction tax is levied at 7%, the education surcharge is levied at 3%, and the local education surcharge is levied at 1%.

What should I do if the main business tax and surcharge are not accrued?

1. There is no provision for business taxes and surcharges, which can be made up, and the accounting entries are:

Borrow: Business tax and surcharge.

Credit: Taxes Payable - Urban Construction Tax.

Taxes payable - Education Fee Surcharge.

Taxes payable - Local education fee surcharge.

2. Business tax and surcharge reflect the consumption tax, urban maintenance and construction tax, resource tax and education surcharge that should be borne by the enterprise in its main business. When filling in this indicator, it should be noted that after the implementation of the new tax system, the VAT payable according to the accounting regulations will no longer be included"Taxes and surcharges on the main business"items, whether it is a general tax-paying enterprise or a small-scale tax-paying enterprise, it should be"A detailed statement of VAT payable"is reflected separately. According to business accounting"Income statement"The cumulative number of the corresponding indicators in the current year is entered.

"Business tax and surcharge" includes 1. Consumption tax Consumption tax is a consumption tax that the state selects some consumer goods 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. 2. Resource taxResource tax is a tax levied by the state on units and individuals who mine products or produce salt within the territory of China.

3. Urban maintenance and construction taxIn 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. 4. Education Surcharge Education Surcharge is a fee levied by the state in order to develop China's education and improve the cultural quality of the people. This fee is calculated according to a certain percentage of the turnover tax paid by the enterprise and is paid together with the turnover tax.

The notice of the Ministry of Finance on the issuance of the "Provisions on the Accounting Treatment of Value-Added Tax" (Cai Hui 2016 No. 22) stipulates that after the comprehensive trial implementation of the business tax to value-added tax, the name of the "business tax and surcharge" subject will be adjusted to the "tax and fortune code surcharge" account, which accounts for the consumption tax, urban maintenance and construction tax, resource tax, education fee plus and real estate tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred in the business activities of the enterprise; The item "Business Tax and Surcharge" in the income statement is adjusted to the item "Tax and Surcharge".