What taxes are included in the VAT reform and what taxes are included in the surcharge?

1. In accordance with the "Provisional Regulations of the People's Republic of China on Value-Added Tax" and the "Notice on Comprehensively Promoting the Pilot Project of Replacing Business Tax with Value-Added Tax" (CS 2016 No. 36) and other relevant provisions, taxes and additional subjects account for consumption tax, urban maintenance and construction tax, resource tax, education surcharge 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 enterprises; The item "Business Tax and Surcharge" in the income statement is adjusted to the item "Tax and Surcharge".

Second, the specific accounting treatment is:

1. When accruing:

Borrow: Taxes and surcharges.

Credit: Tax Payable - Excise Tax Payable.

Urban Maintenance Construction Tax.

Resource tax. — Education surcharge and property tax.

Land use tax.

Vehicle and vessel use tax.

stamp duty, etc. 2. When paying:

Borrow: Tax Payable - Excise Tax Payable.

Urban Maintenance Construction Tax.

Resource tax. — Education surcharge and property tax.

Land use tax.

Vehicle and vessel use tax.

stamp duty, etc. Credit: Bank deposits.

The tax and additional accounts account for the consumption tax, urban maintenance and construction tax, resource tax, education surcharge 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 change of business tax to value-added tax (hereinafter referred to as the VAT reform) refers to the change of the taxable items of the previous payment of business tax to the payment of value-added tax, and the value-added tax only pays on the value-added part of the product or service, reducing the link of repeated taxation, which is an important decision made according to the new situation of economic and social development and the overall deployment of deepening reform, with the aim of accelerating the reform of the fiscal and taxation system, further reducing the tax burden of enterprises, mobilizing the enthusiasm of all parties, and promoting the development of the service industry, especially the high-end service industry such as science and technology. Promote industrial and consumption upgrading, cultivate new momentum, and deepen supply-side structural reform.

On January 1, 2012, the "1+6" industry of "replacing business tax with value-added tax" was the first pilot in Shanghai, of which "1" refers to the transportation industry including land, waterway, aviation and pipeline transportation, and "6" includes some modern service industries such as R&D, information technology, cultural creativity, logistics assistance, tangible movable property leasing, and assurance consulting.

VAT is VAT; Taxes and surcharges, urban construction tax, education surcharge, stamp duty, real estate tax, land use tax, resource tax, vehicle and vessel tax, etc.

The notice of the Ministry of Finance on the issuance of the "Provisions on the Accounting Treatment of Value-Added Tax" (Cai Kuai (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 surcharge" account, which accounts for the consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, land use tax, vehicle and vessel use tax, stamp duty and other taxes and fees related to the consumption of goods and expenses incurred in the business activities of enterprises. The item "Business Tax and Surcharge" in the income statement is adjusted to the item "Tax and Surcharge".

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. The new cover knows the accounting content of the "tax and surcharge" account: consumption tax, urban green maintenance and construction tax, resource tax, education surcharge and real estate tax, land use tax, vehicle and vessel use fee, stamp duty and other related taxes and fees.

Taxes not included in taxes and additional accounting: 1, value-added tax 2, enterprise income tax 3, vehicle acquisition tax, deed tax, tobacco tax, customs duties, cultivated land occupation tax, etc., are included in the cost of assets.

The main business tax and surcharge do not include value-added tax, and are not divided into general taxpayers and small-scale taxpayers. The main business tax and surcharge account is a profit and loss account, which is used to calculate the tax and surcharge payable 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 surcharge.

1. Does business tax and surcharge include VAT?

Business tax and additional items include:

Therefore, sales tax and surcharge are exclusive of VAT.

2. Value Added Tax

Value-added tax (VAT) is a turnover tax levied on the basis of the value-added amount generated by goods (including taxable services) in the process of circulation. From the perspective of tax calculation, value-added tax is a kind of turnover tax levied on the added value of multiple links in the production, circulation and labor services of commodities or the added value of commodities. The implementation of off-price tax, that is, borne by the consumer, there is a value-added tax, no value-added tax.

3. 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 amount of 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 amount of consumption tax payable in the period of the slag of the reed pants 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 fee 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 payable and education fee surcharge in the current period according to the applicable tax rate or rate, and check whether the accounting treatment is correct.

6) Combined with the audit of the tax payable account, review its collusion relationship.

vii) Audit procedures that increase based on factors such as the risk of fraud assessed.

8) Check whether the business tax and surcharge have been properly presented in the financial statements in accordance with the provisions of the Accounting Standards for Business Enterprises.

There are various items such as consumption tax, but VAT is not included. For the collection of VAT, in a general sense, the actual object of collection is the consumer, which means that the payment of VAT is borne by the consumer, which is different from the business tax and the additional account.

Hello, about the question of what is included in the business tax and surcharge, the explanation is as follows: Content The business tax and surcharge reflect the consumption tax, resource tax, education surcharge, urban maintenance and construction tax that should be borne by the main business operated by the enterprise. Business tax 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. 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.

Resource tax Resource tax is a tax levied by the state on units and individuals that mine products or produce 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, which formula is calculated as follows: Tax payable = taxable quantity Unit tax amount The taxable quantity here is:

Where taxable products are mined or produced for sale, the taxable quantity shall be the quantity sold; 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". Education Surcharge Education surcharge is a fee levied by the state 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. 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. And then there is"Taxes and surcharges on the main business"It only reflects the tax paid by the main business, and does not include the tax amount caused by other business income, non-operating income, etc.

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 surcharge" account, which accounts for the consumption tax, urban maintenance and construction tax, resource tax, education surcharge 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 enterprises; The item "Business Tax and Surcharge" in the income statement is adjusted to the item "Tax and Surcharge".

Taxes and surcharges include consumption tax, urban maintenance and construction tax, education surcharge, resource tax, real estate tax, urban land use tax, vehicle and vessel tax, stamp duty, etc. Dry tax refers to the tax confiscation and surcharge incurred by the enterprise except for the enterprise income tax and the allowable deduction of value-added tax.