Which formula is used to calculate corporate income tax in Yonyou software?

The calculation formula is the calculation method of the ninth level salary.

Series. Tax-included bracket Tax-excluded tax bracket Tax rate ( ) Quick calculation deduction.

1 No more than 500 yuan No more than 475 yuan 5 0

2 The part exceeding 500 yuan to 2000 yuan The part exceeding 475 yuan to 1825 yuan 10 25

3 The part exceeding 2,000 yuan to 5,000 yuan The part exceeding 1,825 yuan to 4,375 yuan 15 125

4 The part exceeding 5,000 yuan to 20,000 yuan The part exceeding 4,375 yuan to 16,375 yuan 20 375

5 The part exceeding 20,000 yuan to 40,000 yuan The part exceeding 16,375 yuan to 31,375 yuan 25 1,375

6 The part exceeding 40,000 yuan to 60,000 yuan The part exceeding 31,375 yuan to 45,375 yuan 30 3,375

7 The part exceeding 60,000 yuan to 80,000 yuan The part exceeding 45,375 yuan to 58,375 yuan 35 6,375

8 The part exceeding 80,000 yuan to 100,000 yuan The part exceeding 58,375 yuan to 70,375 yuan 40 10,375

9 The part over 100,000 yuan The part over 70,375 yuan 45 15,375

The cardinality can be modified. UFIDA has a built-in calculation formula, you just need to fill in the base and it's OK.

Another: fs=occurrence.

lfs = cumulative occurrence.

It is generally used for the calculation of balance sheet and income statement.

If you want to get the number from the report, you can use the method by referring to the formula.

It's a matter of taking the number of statements, and the income tax is taking the number of occurrences, so the formula must be fs

As with manual accounting, there is no need to set it up.

For example, the income tax accrued at the end of the quarter is 1,000 yuan, and the positive and negative accounting entries in the manual state are:

Borrow: Corporate income tax 1000

Credit: Income tax payable 1000

The entries for payment at the beginning of the following month are:

Debit: Income tax payable 1000

Credit: Cash (or bank deposit) 1000

In the UF system, it's the same.

Of course, there are also units that use enterprise income tax auxiliary accounting software such as Yonyou Final Settlement, which you don't have to worry about, as long as your unit buys the software, the service provider will provide you with services.

Further information: Enterprise income tax is a kind of income tax levied on the production and operation income and other income of enterprises and other organizations that obtain income within the territory of China.

Adopted at the Fifth Session of the Tenth National People's Congress on March 16, 2007.

Amended in accordance with the Decision on Amending the Enterprise Income Tax Law of the People's Republic of China at the 26th Meeting of the Standing Committee of the 12th National People's Congress on February 24, 2017.

Taxpayer. Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are taxpayers of enterprise income tax. The taxpayers of enterprise income tax include all kinds of enterprises, public institutions, social organizations, private non-enterprise units and other organizations engaged in business activities.

Sole proprietorship enterprises and partnership enterprises are not enterprise income tax payers.

The enterprise income tax adopts the dual jurisdiction of the jurisdiction of the place of income and the jurisdiction of the resident, and divides the enterprise into resident enterprises and non-resident enterprises, and determines different tax liabilities respectively.

1."Resident enterprises" refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.

2.Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China.

Taxable objects. 1.Resident enterprises shall pay enterprise income tax on their income within and outside China.

2.If a non-Suitong resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the institution or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place it has established.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

3.**Principle of determination of income within and outside China.

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) royalty income;

8) Receiving income from donations;

9) Other income.

Some financial software profit and loss must be carried forward automatically UFIDA general manual Duan Zen and automatic carry-over can You generate a profit and loss statement to take a look at it to know if you can if you can if you have a number of profit and loss vouchers manually It is okay No, you are automatically generating a grip dust.

Did you make an entry in 2012 and mention the tax paid in 2011?

Corporate income tax is an income tax based on the amount of profits, which is then entered into the software.

Borrow: Income tax.

Credit: Tax Payable - Income Tax Payable.

At the end of each year, the enterprise income tax is carried forward once, which is not a recurring business, and there is no formula, and the month-end profit and loss carry-forward is a recurring treatment that must be done every month, and the automatic carry-forward profit and loss treatment will be defined. Personal income tax is a tax payable and does not need to be carried forward to undistributed profits

Hello, according to Article 11 of the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax [2009] No. 79, "if the taxpayer prepays the enterprise income tax in the tax year less than the enterprise income tax payable, the enterprise income tax payable shall be settled within the final settlement period; If the prepaid tax exceeds the tax payable, the in-charge taxation authorities shall handle the tax refund in a timely manner in accordance with the relevant regulations, or offset the enterprise income tax payable in the next year with the consent of the taxpayer. ”

It is recommended that enterprises go to the tax service hall of the competent district bureau to collect and fill in 2 copies of the "Tax Refund (Credit) and Interest Application Approval Form" to go through the tax refund (credit) procedures.

Borrow income tax expense.

Credit Tax Payable - Income Tax Payable.

Borrow the current year's profits.

Credit income tax expense.

Borrow: Bank deposit.

Credit: Profit Distribution - Undistributed Profits.

In many cases, the bookkeeping and month-end settlement of the general ledger system have been carried out, but it is necessary to modify the voucher or delete the voucher, at this time, it is necessary to carry out a series of operations such as reverse settlement and reverse bookkeeping, and the following is the specific operation process:

The first step is to reverse the checkout.

2. In the pop-up window, select the last settlement month you want to cancel the checkout, press Ctrl+Shift+F6, and then enter the password of the account supervisor. As shown in Fig.

<>4. In the pop-up "Restore Pre-Accounting Status" window, select "Latest Pre-Accounting Status" or "Beginning of Year Status" as needed.

Among them: the state before the latest bookkeeping, that is, the voucher of the latest bookkeeping is restored to the unbooked voucher for re-modification and re-bookkeeping. The status at the beginning of this month, that is, all the vouchers that have been booked in this month will be restored to the unbooked state, so that they can be modified again and recorded again.

5. After the selection is completed, click the Confirm button with the mouse, enter the password of the supervisor of the account set, and the system will start the recovery work.

The third step is to cancel the review.

1. Log in to yonyoucom software as an auditor, click "Review Credentials" to open the "Credential Review" window, and you can select one or more approved vouchers to cancel the review, as shown in the figure

<> Step 4: Modify and delete the credentials.

1. After canceling the review of the voucher, you can modify and delete the wrong voucher.

2. Modify the voucher: directly open the voucher that needs to be modified.

3. Delete the voucher

A Open the voucher that needs to be deleted, and click Restore the order - invalidation, and the upper left corner of the voucher will be marked with the "invalid" logo.

<>c In the pop-up "Void Voucher Table" page, press the "Select All" button or select the vouchers to be deleted one by one, and click OK, the system will pop up the following prompt message:

If you need to sort out the broken number of the voucher, select Yes, otherwise select No.

a. When sorting out the voucher, when the system prompts "whether to sort out the voucher broken number", select "Yes", and the subsequent voucher number will be in advance.

b. If you select "No", a voucher number will be vacant.

Because, by default, the way to organize the voucher is to readjust the voucher number. Once the voucher after the void voucher has been booked, it is not allowed to be modified. At this time, no matter whether you click "Yes" or "No", you will not be able to sort out the invalid voucher.

After canceling the voucher bookkeeping, rearrange the voucher.

1. Receive the tax refund.

Debit: Bank deposit 500

Credit: Tax Payable - Income Tax Payable 500

2. Carryover. Debit: Tax Payable - Income Tax Payable 500 Credit: Profit and Loss Adjustment for Previous Years 5003, Carry-forward at the end of the period.

Borrow: Profit and Loss Adjustment for Previous Years 500 Credit: Profit Distribution - Undistributed Profit 500

Borrow: Bank deposit.

Credit: Profit Distribution - Undistributed Profits.