Which taxes should be included in the expense, look forward to the high fingers!

1.Real estate tax, vehicle and vessel tax, land use tax, mineral resources compensation fee:

Borrow: Administrative expenses.

Credit: Tax Payable - **Tax Payable.

Note: The real estate tax and land use tax related to investment real estate are debited to "business tax and surcharge" and credited to "tax payable".

2.Stamp Duty:

Borrow: Administrative expenses.

Credit: Bank deposits.

3.Business Tax, Consumption Tax, Urban Maintenance and Construction Tax, Resource Tax, and Education Surcharge:

Borrow: Business tax and surcharge.

Credit: Tax Payable - **Tax Payable.

4.Deed Tax, Vehicle Acquisition Tax:

Borrow: fixed assets and intangible assets.

Credit: Bank deposits.

5.Cultivated land occupation tax:

Borrow: Construction in progress Fixed assets.

Credit: Bank deposits.

6.Land Appreciation Tax:

If the land use right transferred by a general enterprise is accounted for together with the above-ground buildings and their attachments in the "fixed assets" and other accounts, the land appreciation tax payable at the time of transfer:

Borrow: Disposal of fixed assets.

Credit: Taxes payable - Land appreciation tax payable.

If the land use right of a general enterprise is accounted for in the "intangible assets" account, the amount actually received at the time of transfer shall be as follows:

Borrow: Bank deposit.

Accumulated Amortization Credit: Intangible Assets.

Taxes payable – Land appreciation tax payable.

Non-operating income (or borrowing: non-operating expenses).

Stamp Duty, Land Tax, Property Tax.

Stamp duty, urban land use tax, real estate tax, vehicle and vessel tax, etc.

Accounting subjects are similar to a cornerstone of our accounting, and only by laying a good "foundation" can we do a good job. Therefore, as accountants, we should be able to know the attribution of accounting subjects at a glance. So,What are the taxes and surcharges for small taxes?

What are the management fees? The next accounting practice will answer your doubts!

What are the taxes and surcharges for small taxes? What are the administrative fees?

The common deed of vehicle acquisition tax, deed tax, cultivated land occupation tax, tobacco tax and customs duties is that they can directly correspond to the underlying assets (vehicles, houses, land, goods, etc.), so they should be capitalized or included in the recorded cost of the corresponding assets.

1. Tobacco taxes and customs duties.

Borrow: material procurement, materials in transit, raw materials.

Credit: Bank deposits.

2. Cultivated land occupation tax.

Borrow: construction in progress and other subjects.

Credit: Bank deposits.

3. Deed tax. Borrow: Fixed assets (or intangible assets).

Credit: Bank deposits.

4. Vehicle purchase tax.

Borrow: Fixed assets.

Credit: Bank deposits.

Urban construction tax and its surcharge, land appreciation tax, resource tax (including water resource tax, mineral resources hardship compensation), environmental protection tax (sewage charge), and consumption tax are all included in taxes and surcharges. Stamp duty, real estate tax, urban land use tax and vehicle and vessel tax, before the implementation of Cai Hui 2016 No. 22, the accounting standards for business enterprises and the accounting system for enterprises included them in the management expenses, but after the comprehensive trial implementation of the "business tax to Hu Nian levy VAT", the name of the "business tax and surcharge" subject was adjusted to the "tax and surcharge" account. The "four small taxes" (real estate tax, vehicle and vessel tax, land appreciation tax, and stamp duty) that were previously included in the "management expenses" account have also been adjusted to the "tax and surcharge" account.

VAT is an off-price tax, which does not affect the operating profit of the enterprise, and will not be included in the tax and additional accounting. Even if the input tax is not deductible, it is included in the cost or expense of the relevant assets, and does not involve taxes and surcharges.

Enterprise income tax is levied on the income after operation, and the tax and surcharge are the taxes and fees generated in business activities, and the tax and surcharge affect the profit and loss before the operating profit, so the income tax is naturally not accounted for, but is accounted for through income tax expenses and deferred income tax assets and liabilities. Individual income tax is withheld and paid by the enterprise, which does not affect the profit and loss of the enterprise.

Taxes payable include 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 tax, education surcharge, mineral resources compensation fee, and individual income tax withheld and paid.

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 estimated amount of taxes and fees that should 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 enterprises that do not need to be expected to be paid are not accounted for through the "taxes and fees payable" account.

The following are the types of taxes that are included in the tax payable:

1. Value-added tax: In accordance with the provisions of the Value-Added Tax Law, the enterprise shall calculate the taxable value-added tax on sales, service income and other taxable items, calculate the value-added tax payable, and pay the value-added tax payable to the national taxation department;

2. Enterprise income tax: Enterprises shall calculate the taxable income and pay enterprise income tax in accordance with the provisions of the enterprise income tax law;

3. Individual income tax: Enterprises shall, in accordance with the provisions of the individual income tax law, withhold and pay individual income tax on wages, bonuses, dividends, commissions and other income of employees, and pay them to the tax department;

4. Stamp duty: When signing contracts, issuing bills, borrowing, guaranteeing and other transactions, enterprises shall pay the corresponding stamp duty in accordance with the provisions of the Stamp Duty Law;

5. Land Appreciation Tax: When carrying out land **, transfer and other transactions, enterprises shall calculate the LAT payable in accordance with the provisions of the Land Appreciation Tax Law and pay it to the tax department;

6. Urban maintenance and construction tax and education surcharge: Enterprises shall calculate the urban maintenance and construction tax and education surcharge payable in accordance with the provisions of the tax law, and pay them to the tax department;

7. Other taxes such as customs duties, consumption tax, resource tax, environmental protection tax: Enterprises may be involved in the calculation and payment of other taxes according to the characteristics of their own business activities.

The conditions for the inclusion of tax payable are as follows:

1. The company has the qualification of a taxpayer: the company must be a taxpayer in order to be included in the tax payable. After registration with the State Tax Service, the company is considered a taxpayer;

2. Tax has been generated: The enterprise must calculate the tax payable on the basis of taxable items such as sales and service income in accordance with the provisions of the tax law. Only when the tax has been generated can the enterprise be included in the tax payable;

3. The amount of tax has been determined: According to the provisions of the tax law, the tax payable should be calculated according to the tax rate and the specific tax amount should be determined. Only when the amount of tax has been determined can the enterprise be included in the tax payable;

4. The deadline for tax payment has arrived: the enterprise shall pay the tax payable to the tax department within the specified time in accordance with the provisions of the tax law. Only when the payment deadline has expired can the enterprise be included in the tax payable.

In summary, the conditions for the inclusion of tax payable in different types of taxes may be different, and the specific needs to be determined according to the provisions of various tax laws. Enterprises should pay the taxes payable in a timely manner in accordance with the provisions of the tax law, maintain good tax credit, and avoid adverse consequences such as late fees and fines.

Legal basis]:

Article 4 of the Enterprise Income Tax Law of the People's Republic of China.

The corporate income tax rate is 25%.

The applicable tax rate for non-resident enterprises obtaining the income provided for in paragraph 3 of Article 3 of this Law is 20%.

Article 5. The total income of an enterprise in each tax year is the taxable income after deducting non-taxable income, tax-exempt income, various deductions and allowable losses of previous years.

Summary. Vat.

1. General taxpayers.

Tax payable = output tax - input tax.

Output VAT = Sales Tax Rate.

Component Tax** = Cost (1 + Cost Profit Margin).

Composition tax** = cost (1 + cost profit margin) (1 - consumption tax rate).

The formula for the tax rate and the taxable portion of various incomes.

VAT 1, one mu of general taxpayer tax payable = output tax - input tax output tax = sales tax rate composition tax ** = cost (potato 1 + cost profit margin) rapid composition tax ** = cost (1 + cost profit margin) (1 - consumption tax rate).

Consumption tax 1, general: tax payable = sales tax rate excluding tax sales = tax-included sales (1 + VAT rate or levy rate) composition tax ** = (cost + profit) (1 - consumption tax rate) composition tax calculation ** = cost (1 + cost profit margin) (1 - consumption tax rate) composition tax calculation ** = (material into the letter + processing fee) (1 - consumption tax rate Zhenghong brother).

Tariff 1, ad valorem taxable amount = quantity of taxable imported goods unit dutiable value applicable tax rate 2, ad valorem taxable amount = number of taxable imported goods tariff unit tax amount 3, compound taxable amount = taxable import goods tariff unit tax amount + taxable import goods unit dutiable value sliding grid applicable tax rate. Thank you.

In normal months, enterprises only need to consider the calculation of value-added tax and the accrued local tax, but the income tax should be calculated and paid at the end of individual months such as quarters and year-ends; According to the requirements of the tax authorities, stamp duty, real estate tax, land use tax, etc. shall be paid quarterly or semi-annually.

a) Income tax.

Income tax is generally paid in advance on a quarterly basis, and the year-end final settlement is paid (see the previous content for details). The accountant should fully consider the business situation of each month of the quarter when handling the accounts at the end of the quarter, estimate the amount of income tax payable in the quarter before making accounts, and adjust the deficiencies in a timely manner.

There are many methods of income tax collection and calculation, and the accountant should deal with the proportion of income and expense documents of the enterprise according to the collection method of enterprise income tax. Income tax should also be accrued in the month at the end of the quarter, and the amount of the accrual should be offset after the tax payment certificate is obtained in the tax declaration of the following month.

2) Taxes paid on a quarterly or semi-annual basis.

Some taxes are usually not calculated on a monthly basis, such as the purchase and sale contract in stamp duty, which is usually paid on a quarterly basis; Real estate tax and land use tax are generally paid on a semi-annual basis, and the specific payment month is stipulated by the local tax authority. After entering the enterprise, the accountant should first determine the main types of taxes declared by the enterprise and the specific declaration time, declare on time in the declaration month, and pay the tax in full.

3) Special taxes are handled separately.

Some taxes, such as vehicle acquisition tax, vehicle and vessel tax, deed tax, and land appreciation tax, are generally not encountered in ordinary times, so don't pay special attention to them, as long as they are actually incurred, determine the payment and declaration methods and deal with them carefully.

1. Is corporate income tax paid quarterly?

The corporate income tax is generally paid in advance on a quarterly basis (before the 15th day of the next month at the end of the quarter), and the annual final settlement is paid (paid between January 1 and May 31 of the following year). Extra-large enterprises shall pay in advance on a monthly basis, which shall be verified by the local tax bureau.

Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance. The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable. When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.