Regarding the accounting treatment of water resource fees, how to pay water resource fees

Borrow: Administrative Expenses - Utilities.

Debit: Tax Payable - VAT Payable (Input Tax).

Credit: Bank deposits.

The taxes payable include value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, and vehicle and vessel tax paid by enterprises in accordance with the law.

Education surcharge, mineral resources compensation, stamp duty.

Taxes and fees such as cultivated land occupation tax, as well as individual income tax collected and paid by enterprises before being paid to the state.

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The resource tax paid is calculated through the account "Tax Payable - Resource Tax Payable". The credit side of this account reflects the amount of resource tax payable; The debit side reflects the amount of resource tax that has been paid or allowed to be deducted; The balance on the credit side represents the amount of resource tax due but not paid.

Accounting treatment.

Accounting for the sale of taxable products.

At the end of the month, the following accounting entries should be made when the resource tax payable on the sale of non-taxable products should be made:

Borrow: Business tax and surcharge.

Credit: Tax Payable - Resource Tax Payable.

When the resource tax is actually paid according to the regulations, the following accounting entries shall be made:

Borrow: Tax Payable - Resource Tax Payable.

Credit: Bank deposits.

2.Accounting treatment of taxable products produced and used by self-consumption The accounting treatment of resource tax payable on taxable products produced and used by self-use is different from the accounting treatment of taxable products on sale, that is, the tax payable is not included in the sales tax of the product, but into the production cost of the product, that is: borrow:

Production costs or manufacturing expenses.

Credit: Tax Payable - Resource Tax Payable.

When the actual payment of resource tax payable according to the regulations, the following accounting entries shall be made:

Borrow: Tax Payable - Resource Tax Payable.

Credit: Bank deposits.

Legal basis: Regulations on the Administration of Water Intake Permits and the Collection of Water Resources Fees Article 28 Water intake units or individuals shall pay water resource fees. Water intake units or individuals shall take water in accordance with the approved annual water intake Xunqing Zheng plan.

If the water is taken beyond the plan or the quota, the water resource fee shall be charged progressively for the difference between the excess mu and the plan. The collection standards for water resources fees shall be formulated by the competent departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the financial departments and water administrative departments at the same level, and shall be submitted to the people's departments at the same level for approval, and shall be reported to the competent departments of *****, finance and water resources for the record. Among them, the water resource fee collection standards for water conservancy projects directly under the river basin management agency and across provinces, autonomous regions and municipalities directly under the Central Government shall be formulated by the competent department of ***** in conjunction with the financial department and the water administrative department.

The water charges paid by the unit are included in the management expenses - water charges, manufacturing costs - water charges and other subjects according to the use department, and the general taxpayers who obtain special invoices should also confirm the corresponding input tax, and their entries are: debit: management expenses - water charges, manufacturing costs - water charges, taxes payable - value-added payable - input taxes, credit: reserve bank deposits, etc.

The water resource tax paid by the enterprise is included in the tax and surcharge account, and its entries are: debit: tax and surcharge, credit: tax payable - water resource tax payable.

Debit: Tax Payable - Water Tax Payable, Credit: Bank Deposit.

Water resource charges mainly refer to the fees levied on units that take water in cities. It is a non-tax income, and the full amount is included in the financial budget to do the management of the mu hands. The collection, use and management of water resources fees are subject to the supervision and inspection of the financial, auditing departments and higher-level water administrative departments.

Legal basis: Regulations of the People's Republic of China on Information Disclosure

Article 7: The people at all levels shall actively promote information disclosure efforts, gradually increasing the content of information disclosure.

Article 8: The people at all levels shall strengthen the standardization, standardization, and informatization management of information resources, strengthen the establishment of information disclosure platforms on the Internet, promote the integration of information disclosure platforms and government service platforms, and increase the level of information disclosure.

Article 9: Citizens, legal persons, and other organizations have the right to supervise administrative organs' information disclosure efforts, and to make criticisms and suggestions.

Legal analysis: The Administrative Measures for the Collection and Use of Water Resources Fees are regulations jointly issued by the Ministry of Finance and Nuclear Affairs, the National Development and Reform Commission and the Ministry of Water Resources on November 10, 2008.

Legal basis: Administrative Measures for the Collection and Use of Water Resources Fees

Article 1 In order to strengthen the management of the collection and use of water resources fees, and promote the conservation, protection and rational use of water resources, these measures are formulated in accordance with the provisions of the Water Law of the People's Republic of China and the Regulations on the Administration of Water Intake Permits and Water Resources Fees (Order No. 460 of the State Chain Yanhong Yuan, hereinafter referred to as the "Regulations").

Article 2 Water resources fees belong to the first non-tax revenue, and the full amount is included in the financial budget management.

Article 3 The collection, use and management of water resources fees shall be subject to the supervision and inspection of the financial, auditing departments and the water administrative departments at higher levels.

The term "water withdrawal" as used in these Regulations refers to the use of water intake projects or facilities to directly draw water resources from rivers, lakes or underground. Units and individuals that draw water resources shall, except in the circumstances provided for in Article 4 of these Regulations, apply for a water intake permit and pay water resource fees. The term "water intake projects or facilities" as used in these regulations refers to sluices, dams, channels, artificial rivers, siphons, pumps, wells, and hydropower stations.

Article 3 The people's water administrative departments at or above the county level shall be responsible for the organization, implementation, supervision and management of the water intake permit system in accordance with the hierarchical management authority. The river basin management agency (hereinafter referred to as the river basin management agency) established by the competent department of water administration in the important rivers and lakes determined by the state shall be responsible for the organization, implementation, supervision and management of the water intake permit system within its jurisdiction in accordance with the provisions of these Regulations and the authorization of the competent department of water administration. The people's water administrative departments, financial departments and competent departments at or above the county level shall be responsible for the collection, management and supervision of water resources fees in accordance with the provisions of these Regulations and their management authority.

The quota for taking a small amount of water provided for in item (2) of the preceding paragraph shall be prescribed by the people of provinces, autonomous regions and municipalities directly under the Central Government; The water intake provided for in items (3) and (4) shall be promptly reported to the local people's water administrative department at or above the county level or the river basin management agency for the record; The intake of water provided for in item (5) shall be agreed by the people's water administrative department at or above the county level or the river basin management agency.

Further information: Water withdrawal permits should first meet the needs of urban and rural residents for domestic use, and take into account the needs of agriculture, industry, ecology and environment, and shipping. The people of provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the duties and authority provided for in these Regulations, stipulate a specific order for the use of water in the preceding paragraph in the same river basin or region, and in accordance with the actual situation.

Legal basis: Article 1 of the Regulations on the Administration of Water Intake Permits and the Collection of Water Resources Fees These Regulations are formulated in accordance with the Water Law of the People's Republic of China in order to strengthen the management and protection of water resources and promote the conservation and rational development and utilization of water resources.