In the case of accounting, add the amount of tax

Applicable tax rates. The calculation of the tax payable is a form of calculation based on the taxable amount (taxable turnover) and the applicable tax rate, basic.

The calculation formula is: tax payable = taxable turnover applicable tax rate. Tax payable = (Total income - non-taxable income - tax exemption.

Income - Deductions - Allowable losses of previous years) Applicable tax rate - Tax deduction - Credit.

The tax reduction and exemption amount in the formula refer to the reduction and exemption in accordance with the enterprise income tax law and the preferential tax provisions of the enterprise.

The tax payable and the credit are calculated differently according to the taxpayer.

General taxpayers sell goods or raise tax servicesTaxpayers sell goods or raise taxes (hereinafter referred to as sales of goods.

or taxable services), the tax payable is the balance of the current output tax after deducting the current input tax.

The formula for calculating the tax payable per mu is Shennai: tax payable = current output tax - current input tax because the current output tax is less than the current input tax.

When the amount is insufficient to be deducted, the insufficient part can be carried forward to the next period for further deduction.

Small-scale taxpayers selling goods or tax-raising servicesSmall-scale taxpayers selling goods or taxable services shall be in accordance with the sales amount of fraud.

The tax payable shall be calculated at the levy rate specified in Article 12 of these Regulations, and the input tax shall not be deducted. Formula for calculating tax payable: payable.

Tax amount = sales amount collection rate.

1. Enterprises through the "tax payable" account, a general reflection of the payment of various taxes and fees. Through this account, it is necessary to calculate the amount of taxes and fees that need to be paid and settled with the tax department, including: value-added tax, consumption tax, urban maintenance and construction tax, resource tax, enterprise income tax, land value-added tax, real estate tax, vehicle and vessel tax, land use tax, education surcharge, mineral resources compensation fee, etc.

The individual income tax withheld and paid by the enterprise is also accounted for through the "tax payable" account.

2. The customs duties, stamp duty, cultivated land occupation tax and other taxes paid by the enterprise that do not need to be expected to be paid are not accounted for through the "tax payable" account.

What are the types of taxes that are subject to tax and additional accounting?

Tax and surcharge" account, which accounts 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 the enterprise.

1. There are many ways to verify and collect income tax, but there is no way to pay tax according to the amount of invoices, to be precise, it is to calculate and levy taxes according to income, when there is no unbilled income and all income has been fully invoiced, the income is equal to the amount of invoices.

2. The general meaning of invoicing we are talking about now refers to the value-added tax invoices and machine-issued invoices issued by the state tax supervision.