How to use the tax payable account, and what is the tax payable account?

The breakdown of different types of taxes is almost the same as the original tax payable, except that the first-level subject is changed to "tax payable", and includes the education fee surcharge that was originally put into "other payables" and the ** that was handed over to the local tax.

Mainly: tax payable - VAT payable - output tax.

Tax Payable – VAT Payable – Input VAT.

Tax payable - VAT payable - input tax transferred out.

Tax Payable – VAT Payable - Tax Paid.

Tax Payable – VAT not paid.

Tax Payable - VAT Payable - Transfer out of overpaid VAT.

Tax Payable – VAT Payable - Unpaid VAT transferred out.

Taxes payable - VAT payable - export tax rebates.

Tax payable – Business tax.

Taxes payable – excise tax.

Taxes payable - urban maintenance and construction tax.

Taxes payable – Education fee surcharge.

Taxes payable – Local education surcharge.

Taxes payable – property tax.

Tax payable – stamp duty.

Tax payable – Corporate income tax.

Taxes payable - Land Appreciation Tax.

Taxes payable – withholding and payment of individual income tax.

Taxes payable - water conservancy construction**.

Taxes payable - Flood control construction**.

Wait a minute. You see that you have accrued, and the specific taxes or fees that need to be paid are placed under which detailed account.

Tax Payable is a liability account.

Brief introduction of taxes and fees payable: Taxes payable refer to the various taxes and fees payable by enterprises according to the operating income and profits realized in a certain period of time, in accordance with the provisions of the current tax law, using certain tax calculation methods.

Types of taxes payable:

1. VAT payable.

2. Business tax.

3. Enterprise income tax.

4. Land Appreciation Tax.

5. Deed tax. 6. Cultivated land occupation tax.

7. Urban land use tax.

8. Urban maintenance and construction tax.

9. Educational Surcharges.

10. Construction expenses for cultural undertakings.

Ten. 1. Local education surcharge.

Ten. II. International Taxation.

Ten. 3. Social security costs.

Secondary account of taxes and fees payable:Tax Payable – VAT Payable – Input VAT.

Taxes have been paid. Tax deductions.

Export credit for domestic sales of products payable tax.

Transfer out unpaid VAT.

Output tax. Export tax rebates.

Main detailed accounts of taxes payable by general taxpayers:

General VAT taxpayers shall set up detailed accounts such as "VAT payable", "unpaid VAT", "prepaid VAT", "input VAT to be credited", "input VAT to be certified", "VAT to be re-sold", "VAT credit", "simple tax calculation", "VAT payable on transfer of financial products", "VAT withheld and remitted" under the "tax payable" account.

General VAT taxpayers should set up columns such as "input tax", "output tax credit", "tax paid", "transfer out unpaid VAT", "tax reduction", "export tax credit for domestic products", "output tax", "export tax rebate", "input tax transfer" and "transfer out overpayment of VAT" in the sub-account of "VAT payable".

The detailed accounts of the tax payable are mainly as follows:

1. Tax payable - VAT payable (input tax).

2. Tax payable - VAT payable (tax paid).

3. Taxes payable - VAT payable ** out of unpaid taxes).

4. Tax payable - VAT payable (output tax).

5. Tax payable - VAT payable (input tax transferred out).

6. Taxes payable - VAT payable ** overpaid VAT) 7. Taxes payable - unpaid VAT.

8. Taxes payable - consumption tax payable.

9. Taxes payable - resource tax payable.

10. Taxes payable - income tax payable.

11. Taxes and fees payable - Land appreciation tax payable.

12. Taxes and fees payable - urban maintenance and construction tax payable.

13. Taxes payable - real estate tax payable.

14. Taxes and fees payable - land use tax payable.

15. Taxes and fees payable - vehicle and vessel tax payable.

16. Taxes and fees payable - education fee surcharge payable.

17. Taxes and fees payable - local education surcharge should be paid.

The taxes payable include value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, individual income tax, vehicle and vessel tax, education surcharge, mineral resources compensation and other subjects. The tax payable account accounts for the calculation of various taxes and fees payable by the enterprise in accordance with the provisions of the tax law. The tax payable belongs to the liability account, and there are some secondary accounts under the liability account.

The detailed accounts of tax payable are:

1. VAT payable.

2. Consumption tax payable.

3. Resource tax payable.

4. Urban maintenance and construction tax should be paid.

5. Income tax payable.

6. Property tax payable.

7. Land use tax should be paid.

8. Vehicle and vessel tax should be paid.

9. Individual income tax should be paid.

10. Additional education fee payable.

11. Compensation for mineral resources payable.

The tax payable is a liability account.

"Taxes payable" is a liability account, which refers to the various taxes and fees payable by an enterprise based on the operating income and profits obtained in a certain period of time and in accordance with the provisions of the current tax law and using a certain tax calculation method.

The credit side of the account registers the various taxes that should be paid, the debit side registers the various taxes that have been paid, and the credit balance at the end of the period reflects the taxes that have not yet been paid; At the end of the period, if it is a debit balance, he Changying overpaid or has not yet deducted taxes.

Enterprises must fulfill their tax obligations in accordance with national regulations, and pay various taxes and fees on their business income in accordance with the law. In accordance with the accrual principle, the enterprise shall recognize and accrue these taxes and fees payable, and temporarily remain in the enterprise before they are paid, forming a liability (which should be paid to the state for the time being).

Through the "tax payable" account, the payment of various taxes and fees is reflected in a comprehensive manner, and the detailed accounting is carried out according to the vertical tax payable items.

The credit side of the account registers the various taxes that should be paid, the debit side registers the various taxes that have been paid, and the credit balance at the end of the period reflects the taxes that have not yet been paid; At the end of the period, if the debit balance reflects the tax that has been overpaid or has not been deducted.

The taxes and fees calculated by enterprises through the "taxes payable" account include: 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, individual income tax withheld and paid by enterprises, etc.

The tax payable is a liability account.

For example, the output tax at the time of sale, the accounting treatment is, debit: accounts receivable and other accounts, credit: main business income, tax payable - VAT payable (output tax).

Another example is the input tax at the time of purchase, the accounting treatment is, debit: inventory goods or raw materials, tax payable - VAT payable (input tax), credit: accounts payable and other accounts.

1. This account calculates all kinds of taxes and fees payable by enterprises in accordance with the provisions of the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, vehicle and vessel use tax, education surcharge, mineral resources compensation fee, etc. The individual income tax withheld and paid by enterprises is also accounted for through this account.

2. This subject can be calculated in detail according to the tax items that should be made friends. The VAT payable should also be divided into columns such as "input tax", "output tax", "export tax rebate", "input tax transfer", and "tax paid on land".