Accounting masters, please come in! Hurry, hurry!

If your monthly fixed tax is $200 and your monthly sales are $5,000, according to the applicable tax rate of 6%, you should pay $5,000 tax this month, and the fixed tax is $200, and the excess is $5,000.

Since it is a fixed tax, it means that you must pay 200 yuan of tax every month, if you should pay 500 yuan of tax this month, and pay 300 yuan for the extra one. The offset is 200 yuan offset, and the extra 300 yuan is paid.

However, your invoice is issued by the IRS, and this part of the tax has already been paid, so you don't need to pay more when it comes to filing the tax, you can talk to the administrator. Because sales are sometimes not invoiced. The invoicing has already paid the tax, and the invoicing has to calculate the specific amount of tax according to the algorithm I told you above, and then pay it.

I don't know if I explained it to you? If you don't understand anything, I can explain it to you.

The quota is generally the sales revenue, if the national tax gives you a fixed amount of 100,000 yuan per month, the sales are based on 100,000 yuan.

Example 1 National tax sales 00,000 yuan This month tax payment 100,000*6 Example 2 National tax sales 5 yuan This month tax payment 100,000*6 National tax sales less than 100,000 yuan This month tax payment 100,000*6 Example 3 National tax sales 11 yuan This month tax payment 110,000*6 Example 4 National tax sales 20 yuan This month tax payment 200,000*6 National tax sales greater than 100,000 National tax sales * 6%.

What I said upstairs is very correct, but I think you should go to the IRS to issue a special VAT invoice on your behalf. It would be too troublesome if the ordinary invoices were issued to the national tax.

4w+10w-7w+2w =9w

In that is. Debit 2w Credit 7w Balance 5w

Beginning of the period + 4w of the current period + 10w = 14w 14w - 5w = 9w

70,000-20,000 = 50,000 yuan is the credit balance at the end of the general ledger period.

The opening credit balance of the accounts payable general ledger is 40,000 yuan, the current credit amount is 100,000 yuan, and the current debit amount of the accounts payable general ledger is (90,000) yuan.

Since there is a debit balance, it is necessary to take into account the prepayment.

Personal opinion:

1. The advertising expenses are 250,000 yuan, which should be included in the sales expenses: 250,000 sales expenses

Credit: Bank deposit 250000

2. Business entertainment expenses of 25,000 yuan should be included in the management expenses: management expenses of 25,000

Credit: cash on hand or bank deposit 25,000

3. Technology transfer fee of 150,000 yuan: if it is the income obtained, it should be included in other business income; If it is a transaction fee incurred at the time of transfer, it should be included in the administrative fee.

a。In the case of income: Borrow: bank deposits 150,000 Credit: other business income 150,000

b。In the case of transaction costs: Borrow: administrative expenses 150,000 Credit: Bank deposits 150,000

4. The water and electricity cost of the workshop is 20,000 yuan, which should be included in the manufacturing cost first, and then allocated to the cost borrowing: manufacturing cost 20,000

Credit: Other Payables - Utilities 20000

Debit: Other payables - Utilities 20,000

Credit: Bank deposits 200005. The interest income of bank deposits is 5,000 yuan, which should be included in financial expenses (interest income is treated as a reduction of financial expenses, that is, credited to financial expenses).

Debit: Bank deposit 5000

Credit: Finance Fee 5000

The period expenses of the enterprise for the current month are calculated by yourself according to the above entries, I hope it will be useful to you!

First of all, it is necessary to understand that the period expenses of the enterprise include: sales expenses, management expenses, and financial expenses.

1. Advertising expenses belong to sales expenses.

Borrow: Sales Expenses - Advertising Expenses 250,000 Credit: Cash 2500002. Business entertainment expenses are management expenses.

Borrow: Administrative Expenses - Hospitality 25000

Credit: Cash 250003 Technology transfer fees are intangible assets.

Borrow: Intangible Assets 150,000 Credit: Cash 1500004. The water and electricity expenses incurred in the workshop are included in the manufacturing expenses and transferred to the cost at the end of the month.

Borrow: Manufacturing Expenses 20000 Credit: Cash 200005. Interest income is included in financial expenses.

Borrow: Bank Deposit 5000 Loan: Financial Expenses - Interest Income 5000 (Strictly speaking, the opposite entry should be made, which is indicated in red).

To sum up, the period cost is: 250000 + 25000-5000 = 270000