Make up for last year s local tax and make up for last year s income tax accounting entries.

1. Whether the previous payment of land tax has been included in the current year's expense account, if it has been included, of course, there is no need to make up the record, if it is not included in the expense account, it is recommended not to make up the record, after all, it is now 11 years, and other subjects will be adjusted together with other subjects when the year-end audit is 10 years.

2. (Since the tax has been paid, it is estimated that the former accountant has already included it in the tax payable account.) If you must pass this account supplement, the account entry is as follows:

Borrow: Business tax (stamp duty and other corresponding tax accounts).

Credit: Tax payable ---business tax (or other corresponding secondary account)).

Debit: Profit and loss adjustments for prior years.

Credit: Business tax (stamp duty and other corresponding tax accounts).

Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

3. If the amount is too small to be returned, it can be directly included in the non-operating expenses (or offset other expenses, the amount is too small, no matter what expense is included, it doesn't matter, it has no impact).

4. The part of the individual income tax accrued more than the actual amount, if there is a condition, it will be refunded to the employee, if you want to return it to the employee, it can be included in the salary payable to the employee, otherwise, according to the above 3 to do.

1。No, in this case, your profit is not right, and the income tax is not good.

2.Debit: Profit and loss adjustments for prior years.

Credit: Taxes payable.

3.Mention less in the last month.

4.OK.

The first type: when making up the withdrawal:

Debit: Adjust the profit or loss of the previous year.

Credit: Tax Payable - Income Tax Payable.

When paying taxes: borrowing: taxes payable - income tax payable.

Credit: bank deposits, etc.

At the same time: borrow: profit distribution - undistributed profit.

Credit: Profit and loss for the previous year.

The second type: direct source judgment Li Jie: borrow: profit distribution - undistributed profits.

Credit: Tax Payable - Income Tax.

When Paying Taxes: Borrowing: Taxes Payable - Income Tax.

Credit: bank deposits, etc.

When making up the income tax of the previous year: debit: adjusting the profit and loss of the previous year, credit:

Income tax is the definition and percentage of individual taxable income in different periods, and sometimes it is also taxed separately on manuscript fee income, salary income and incidental income (such as lottery wins). Income tax, also known as income tax and income tax, refers to a type of tax levied by the state on legal persons, natural persons and other economic organizations within a certain period of time.

Income tax ("income tax" in Hong Kong; Chinese mainland, Taiwan, Japan and South Korea are called "income tax" (English income tax) is one of the types of taxes, according to natural persons, companies or legal persons as the tax unit. There are different tax systems around the world, such as progressive tax rates and flat tax rates.

Income tax is a general term for all income that is taxed. In some countries, corporations are taxed as corporations, which are often referred to as corporate taxes, or corporate income taxes, or profit-seeking comprehensive income taxes.

Some countries are taxed on personal income. Individual income tax is a part of the income that a natural person should pay to ** according to the law. The definition and percentage of individual taxable income vary from place to place in different periods, and sometimes tax is paid separately for manuscript fee income, salary income and incidental income.

Key features:

First, net income is usually taxed.

Second, the calculated taxable income is usually used as the basis for tax calculation.

Thirdly, the taxpayer and the actual contributor are usually the same, so the taxpayer's income can be directly adjusted. In particular, in the case of progressive tax rates, income tax has a more obvious role in adjusting the income gap of individuals.

The imposition of income tax on enterprises can also play a leverage role in implementing specific national policies and regulating the economy.

Fourth, the calculation of taxable tax involves all aspects of taxpayers' costs and expenses, which is conducive to strengthening tax supervision, prompting taxpayers to establish and improve the financial accounting system and improve their operation and management.

If the enterprise wants to accrue the income tax of the previous year, the profit and loss category needs to use the profit and loss adjustment account of the previous year, in order to focus on the profit and loss adjustment account of the previous year, which is used to adjust the significant impact of the profit and loss account on the profit and loss of the income, cost, expense and other profit and loss accounts that Kaichen has crossed the year! So that the infiltration of the sun will not affect the total profit of the year. Its entry is, borrowed:

Profit and loss adjustment for previous years, tax payable - enterprise income tax payable.

Last year's value-added tax has been accrued, and this year's supplementary payment will be done.

Hello, I am happy to answer your questions about Weixin, and the steps to do the accounting are as follows: 1In the accounting documents, the VAT payable is debited and the bank deposit is credited.

2.In the VAT return, fill in the amount of VAT due for the current period. 3.

In the tax return, fill in the amount of VAT payable in the current period and transfer the amount to the tax payable account. 4.In the financial statements, the balance of the VAT payable account is adjusted to the amount of VAT payable in the current period.

It should be noted that when paying VAT, the declaration form and tax return should be filled in according to the requirements of the tax department, and the tax should be paid in a timely manner. At the same time, the accounting vouchers and financial statements should be updated in a timely manner to ensure the accuracy and completeness of the return of account keepers.