Find accounting entries, how is the tax amount calculated

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Borrow: raw materials 138370 Tax payable - VAT payable - input tax 22730 Credit: bank deposit 161100

Borrow: Raw Materials - 130000 + 8370 Tax Payable - VAT Payable - Input Tax - 22100 Tax Payable - VAT Payable - Input Tax - 630 Credit: Bank Deposit - 16110 The summary indicates what the input VAT is for easy search.

VAT = 22100 + 9000 * 7% = 22730 The part that cannot be deducted from the freight 9000 * (1-7%) = 8370 is included in the cost of raw materials Debit: raw materials 138,370 Tax payable - VAT payable (input tax) 22,730 Credit: Bank deposit 161,100

Debit: Raw materials 130,000 Taxes payable--- VAT payable (input tax) 22,100 Administrative expenses--- Freight 630 Credit: Bank deposits 152,730

Tax-included income (1 + value-added tax rate or levy rate) = tax-exclusive income.

Accounting entries. Debit: bank deposits or accounts receivable 2000

Credit: Main business income 2000 (1 + VAT rate or levy rate) Credit: tax payable VAT payable 2000 * VAT rate or levy rate (1 + VAT rate or levy rate).

The accounting sub-macros are recorded as follows:

Borrow: Bank Deposits: 2000

Credit: main business income.

Tax payable - VAT payable - output tax.

When making accounting entries, the main business income should first be converted to tax-free income

That is, the amount of tax included (1 + tax rate) = 2000 (1 + 13%) = then the output tax amount is.

or output tax = 2000 (1+13%)*13%=

The amount including tax is 2000, and if the tax rate is 3%, the accounting entries should be recorded as:

Borrow: Molded empty bank deposits 2000

Credit: main business income.

Credit: tax payable - value-added tax payable - output tax.

If the income of the two towns is including the sales tax of the rubber brigade, then you have to change it to the tax rate excluding tax according to the tax rate of your company, so that it can be recorded as income, that is.

Debit: Accounts receivable.

Credit: main business income.

Tax Payable - VAT Payable (Output Tax).

If you are a general taxpayer, the tax rate is 13%, the income is, the value-added tax is, and the accounting entries are: debit: bank deposits or accounts receivable 2000 credit:

Main business income Tax payable - VAT payable (tax on closed sales); If it is a small-scale taxpayer, the tax rate is 3%, then the income is, the value-added tax is, and the imitation accounting entries are: debit: bank deposits or accounts receivable 2000 credit:

Principal business income Tax payable - VAT payable (output tax).

The income includes a pin key amount of 2000 if the income is received directly in cash. Just borrow cash, bank deposits, and make trouble if you don't receive the liquid, borrow, accounts receivable. Credit: Main business income, 2000, credit payable sales tax 2000

Borrow: Silver Slip Orange Bank Deposit Accounts Receivable 2000

Credit: Main business income 2000 (1+tax rate) There is a tax credit rate on the invoice.

Tax Payable - VAT Payable (Sales Tax) 2000-2000 (1 + tax rate).

Small-scale at a 3% tax rate starvation rock is.

Debit: Accounts receivable 2000

Credit: The main business is to collect the limbs and enter the royal income.

Taxes and fees due. Output tax is payable.

General taxpayers are taxed at a rate of 13%.

Debit: Accounts receivable 2000

Credit: main business income.

Tax Payable - Output Tax Payable.

Borrow: Bank Deposit Inventory Posture Cash.

Credit: main business income Other business income is clearly recorded.

Tax Payable VAT Payable.

Let's say the tax-inclusive revenue amount is 200

The tax-exclusive income is: 200 (1+tax rate%) Tax-exclusive income.

Tax Amount Excluding tax, Blind Rental Income Tax Rate%.

Valence nuclear tie-up tax separation:

Borrow: bank deposits or accounts receivable 2000

Credit: Tax Payable VAT Payable 2000 (1 + Tax Equalization Rate) Tax Rate.

Credit: Main business income 2000 (1 + tax rate).

The amount of the tax on the inclusion needs to be separated from the price and tax;

Borrow: Bank deposit (price and tax are combined with the price of the cherry blossom).

Credit: main business income (excluding tax).

Tax payable - tax increase payable (output tax).

Include 2000 tax included, how to do accounting entries income double tax difference round is not 2000, this can be done according to their own needs will be fictitious accounting entries, it has certain specifications and grid Tong selling style.

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output).

Borrow: Bank Deposits: 2000

Lender Hail Changying business source silver grill income.

Tax Payable - VAT Payable (VAT on Sales Items).

Borrow a bank deposit.

credit business income.

VAT payable - output tax.

1. Income Tax: Borrow: Income Tax Expense.

Credit: Tax Payable - Income Tax Payable.

2. Settle ** borrow: this rough grip includes annual profits.

Credit: Income tax expense.

According to the number of accounts involved in accounting entries, they can be divided into simple entries and compound entries.

Simple entries refer to accounting entries that involve only two accounts, i.e., accounting entries that borrow one and one loan;

Compound entries are accounting entries that involve two or more accounts.

Extended Information: Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries".

According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction. Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount.

There are two types of accounting entries: simple entries and compound entries. Simple entries are also called "single entries". Refers to an accounting entry that corresponds to the debit of one account and the credit of another.

Compound entries are also known as "multiple entries". It refers to an accounting entry that corresponds to the debit of one account and the credit of several accounts, or the credit of one account to the debit of several accounts.

Chromatography. Tomography refers to a method of solving problems that divides the development process of things into several stages and levels, and analyzes them layer by layer, so as to finally obtain results. The use of tomography to compile accounting entries is intuitive and clear, and the ideal teaching effect can be obtained, and the steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

Accounting entries. Accounting entries.

2. Analyze the nature of accounting accounts, such as asset accounts, liability accounts, etc.

3. Analyze the increase and decrease of the amount of each accounting account.

4. According to the steps, the direction of the accounting account is judged in combination with the economic content (increase or decrease) reflected by the borrower and borrower of various accounts.

5. Prepare accounting entries according to the bookkeeping rules that there must be loans and loans must be equal.

This method is very effective for students to know exactly the accounting subjects involved in the accounting business, and is more suitable for the preparation of individual accounting entries.

Business Chain Method. The so-called business chain method refers to the preparation of accounting entries according to the sequence of accounting transactions, the formation of a continuous business chain, and the existence of a connected relationship between accounting entries before and after business.

This method is more effective for continuous economic business, especially for the easy to make mistakes in the direction of bookkeeping.

Accounting rules method.

The so-called bookkeeping rule method refers to the use of bookkeeping rules "there must be a loan, and the loan must be equal" to prepare accounting entries.

Accounting entries for tax payments are usually debited to the Tax account and credited to the Bank Deposit account. Here's a simple example:

Let's say a company sells a lot of goods and receives $10,000 from a customer and is subject to sales and income taxes.

The accounting entries are as follows:

Debit: $10,000 for cash account

Credit: $500 in sales tax expense account

Credit: Income tax expense account $2,000

Credit: $7,500 in sales revenue account

Explanation: Sales tax expense and income tax expense are the two types of taxes. The sales tax expense is a tax fee calculated based on the amount of sales or services spent, and the sales commission and other discounts are deducted at the time of filing, in this case 5% of the purchase price.

Income tax expense is the tax payable on the net profit of a business for a certain period, in this case 20% of the sales revenue.

The sales revenue account records the company's income from the sale of goods, and the cash account is the account that receives the payment, and the two accounts can be relative in the accounting treatment. The tax portion is reflected on the credit side in the form of a fee.

The income tax expense entries are calculated as follows:

The accounting entries of enterprise income tax expenses need to be handled separately in two situations:

1. When accruing, the "income tax expense" is debited and the "tax payable - income tax payable" is credited.

It should be noted here that when an enterprise accrues income tax expenses on a monthly or quarterly basis, it can be calculated in accordance with accounting rules. In other words, when enterprises prepay Chanyun corporate income tax in advance or quarterly, they can ignore the difference in "tax meeting".

2. When the enterprise actually pays the income tax expense, the "tax payable - income tax payable" is debited and the "bank deposit" is credited.

Of course, if a company's business involves deferred tax tax, it needs to register deferred tax assets or liabilities. Deferred income tax and remittance are treated differently in clearing, and we need to distinguish between them.

Another point is that the "Income Tax Expense" account is a profit and loss account, and it needs to be transferred to the "Profit for the Year" account at the end of the month.

For example, Tiger said that the finance and taxation company achieved a profit of 66,000 in March 2022, and there are no other items that need to be adjusted. Tiger said that the corporate income tax rate of the finance and taxation company is 25%.

When accruing: debit: income tax expense 16500 (66000*25%=16500).

Credit: Tax payable - Income tax payable 16500

When you actually pay:

Debit: Tax payable - income tax payable 16500 (16500-16500=0).

Credit: Bank deposit 16500

At the end of the month, when carried forward:

Borrow: 16,500 profit for the year

Credit: Income tax expense 16500 (16500-16500=0).

Of course, this is only a small part of all accounting treatments. When enterprises actually carry out accounting treatment, they need to face complex situations. This example is just to illustrate the treatment of the "Income Tax Expense" account.

No matter how complicated the accounting entries are, as long as we understand the actual meaning of the accounting entries, the accounting entries themselves are really not difficult!

VAT: General taxpayers, at the end of the month, need to calculate the need to pay VAT, settlement**

Debit: tax payable - value-added tax payable ** out of unpaid VAT), credit: tax payable - unpaid VAT, when paid next month:

Debit: Tax Payable - VAT Not Paid, Credit: Bank Deposit;

Small-scale: If you usually do not need to carry forward separately, but your quarterly income is less than 450,000 yuan, and you have issued a general invoice, you will be borrowed: tax payable - value-added tax payable, and credit: non-operating income.

Sullen Debate Surtax:

Debit: Taxes and surcharges, Credit: Taxes Payable - XX Tax, XX Fee, Corporate Income Tax.

Borrow: Income Tax Expense, Credit: Tax Payable - Tax.

Personal Income Tax:

Borrow: Employee remuneration payable - wages, Credit: tax payable - individual income tax, when paying, general taxpayer VAT payment see , others.

Debit: Tax payable - xx tax, Credit: bank deposit.

How to pay enterprise income tax accounting entries is as follows:

1. The enterprise income tax entries generated by the enterprise are: borrow: income tax expense, credit: tax payable - income tax payable.

2. The entries of enterprise income tax paid by enterprises are: debit: tax payable - income tax payable, credit: bank deposit.

3. The profit entries of the enterprise income tax cautious section carried forward for the current year are: borrow: profit of the current year, credit: income tax expense. According to the regulations for the implementation of the tax law, the enterprise income tax is calculated on an annual basis and paid in advance on a monthly or quarterly basis.

Monthly (quarterly) prepayment (generally quarterly prepayment), the accounting treatment of year-end final settlement and income tax is as follows:

1.Monthly or quarterly calculation of income tax payable: borrow: income tax credit: tax payable - enterprise income tax payable.

2.When paying quarterly income tax: borrowing: Qingxiaosun tax payable - payable enterprise reputation chain tax loan: bank deposit.

3.Before April 30 of the new year, the annual income tax payable minus the prepaid tax amount, the positive number is the tax payable: borrow: profit and loss adjustment credit of previous years: tax payable - enterprise income tax payable.

4.Pay the tax payable in the annual final settlement: tax payable - enterprise income credit: bank deposit.

5.Redistribution Profit Debit: Profit Distribution - Undistributed Profit Credit: Adjusted by annual profit or loss.

6.If the annual income tax payable is calculated to be less than the amount of tax withheld: debit: tax payable - enterprise income tax payable (other receivables - overpaid income tax receivable) credit: profit and loss adjustment of previous years.