Accounting Procedures for Business Accountants? What is the specific tax rate?

There are three stages of engineering construction projects in the construction industry: preparation period, construction period, and settlement period. How does the construction industry do accounts?

1. Construction costs include direct costs and indirect costs. Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs". 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher

1. The general taxpayer of VAT tax burden is 1%, and it is best to pay a little income tax according to the situation, if you can apply for a low-profit enterprise income tax rate of 20%.

2. The general tax counseling period is up to half a year, and if the half year does not meet the standard, it can be extended for 3 months, but it is not cost-effective. There are also counseling periods that can be turned into regular ones in three months.

3. If you become a general taxpayer, the VAT invoice issued accounts for 20% of the total invoice, and the other 80% issue ordinary invoices.

4. What are the basic accounting methods? It should be implemented according to the enterprise accounting system.

5. No, so the remaining 100 units, the tax bureau will ask you to do sales revenue, and he will confirm the income to you according to the most **, you want to avoid taxes, the method is not advisable, but will pay more taxes.

Left and right.

Debit: Notes receivable 18080

Credit: main business income 16000

Tax Payable - VAT Payable (Output Tax) 2080

Over 500,000 over 500,000 and over 500,000 need to pay tax.

Banks never withhold taxes and have no right to withhold taxes.

Tax deduction has nothing to do with payment and settlement, but with the place where the tax department collects it.

Just write the purpose casually, and write a transfer check to save trouble. Cash checks are generally not given for more than $500,000.

1）.When a ticket is received:

Debit: Notes receivable.

Credit: main business income 80,000

Tax Payable - VAT Payable (Output Tax) 136002).Interest accrued on notes:

Debit: Note receivable 666

Credit: Finance Charges 666

3）.Bills due to recover the payment:

Debit: Bank deposit 80666

Credit: Notes receivable 80666

I also tried to do it, I don't know if it's right.

Will do a little.

Debit: Notes receivable (total).

Credit: main business income 80,000

Tax payable ---output tax) 80,000 * debit: cost of main business.

Credit: Inventory of goods.

What should this interest do?

Explain the discounting problem.

Borrow: Bank deposit (money actually received).

Finance Expenses. Credit: Notes receivable (face value).

There are three applicable VAT rates for the sale of agricultural products by general VAT taxpayers: % and 17%, and small-scale taxpayers are levied VAT at a rate of 3%.

From July 1, 2017, the VAT rate for agricultural products is 13%; From 1 July 2017, the VAT rate on agricultural products was adjusted to 11%. The VAT rate on deep-processed agricultural products is 17%.

Note: The VAT rate for the sale or import of agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, coal gas, residential coal products, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products, and electronic publications is 11%. For the specific scope, please refer to the Notice of the Ministry of Finance and the State Administration of Taxation on Policies on Simplifying VAT Rates (Cai Shui [2017] No. 37).

Taxpayers are exempt from VAT on the sale of self-produced primary agricultural products and agricultural services.

From July 1, 2017, the VAT rate for agricultural products is 13%; From 1 July 2017, the VAT rate on agricultural products was adjusted to 11%. The VAT rate on deep-processed agricultural products is 17%.

The applicable VAT rate for agricultural products is 11%.

1. Notice of the State Administration of Taxation of the Ministry of Finance on the Relevant Policies of Simplifying the VAT Rate (Cai Shui [2017] No. 37): From July 1, 2017, the VAT rate structure will be simplified and the VAT rate of 13% will be abolished. The relevant policies are hereby notified as follows:

Taxpayers sell or import the following goods at a tax rate of 11%: agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, gas, coal products for residential use, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products, and electronic publications.

2. Notice of the State Administration of Taxation of the Ministry of Finance on Adjusting the VAT Rate (Cai Shui [2018] No. 32): From May 1, 2018:

1. If a taxpayer has a VAT taxable sale or imports goods, the tax rates of 17% and 11% were originally applied, and the tax rates are adjusted to % respectively.

2. If taxpayers purchase agricultural products, the deduction rate of 11% shall be adjusted to 10%.

Cai Shui Zi (94) No. 004 stipulates that from May 1, 1994, the value-added tax rate of agricultural products will be adjusted from 17% to 13%.

Paragraph 1 of Article 16 of the Provisional Regulations of the People's Republic of China on Value-Added Tax stipulates that agricultural producers are exempt from value-added tax on the sale of self-produced agricultural products.

Based on the above provisions: the VAT rate for agricultural products is 17%; However, if it is an agricultural producer who sells self-produced agricultural products, he is exempt from VAT.

In addition, small-scale taxpayers are subject to a levy rate of 6% on the sale of self-produced agricultural products; The levy rate of 4% shall be applied to the sale of agricultural products by small-scale commercial taxpayers.

The income of enterprises engaged in the following agricultural products is exempt from enterprise income tax:

1. Planting of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;

2. Breeding of new crop varieties;

3. Planting of Chinese herbal medicines;

4. Cultivation and planting of forest trees;

5. Raising livestock and poultry;

6. Collection of forest products;

7. Irrigation, primary processing of agricultural products, veterinary, agricultural technology promotion, agricultural machinery operation and maintenance and other agricultural, forestry, oyster and fishery service projects;

8. Deep-sea fishing.

The sale of primary agricultural and animal husbandry products is exempt from tax.

Tax-free Tax-free Tax-free.

Tax-free and tax-free is also subject to 13% tax??? The sale of primary agricultural and animal husbandry products is exempt from tax.

The sale of primary agricultural and animal husbandry products is exempt from tax.

The sale of primary agricultural and animal husbandry products is exempt from tax.

The sale of primary agricultural and animal husbandry products is exempt from tax.

The purchase of agricultural products for processing can do 13 VAT deductions, sales without tax, sales without tax.

Borrow: Funds in other currencies.

Credit: main business income 200,000

Tax Payable - VAT Payable - Output Tax.

In the case of bank acceptance bills, they are included in the notes receivable, and in the case of bank drafts, they are included in other monetary funds.

Borrow: funds in other currencies - deposits of bank drafts 234 000

Credit: main business income 200,000

Tax payable - VAT payable (output tax) 34 000

Borrow: Bank deposit 234,000 Credit: main business income 200,000 Tax payable - VAT payable 34,000