When paying the consumption tax; Borrow: tax payable-consumption tax payable; Loan: bank deposit/cash on hand.
Consumption tax is the general name of all kinds of taxes with the turnover of consumer goods as the object of taxation. It is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers. Consumption tax is a typical indirect tax. On the basis of the general collection of value-added tax on goods, in order to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue, consumption tax is levied on some consumer goods. Let's take a quiz before studying. Click to test whether I am suitable for accounting.
Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue. The current consumption tax collection scope mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items.
Taxes and fees are one of the accounting subjects, which are often used in accounting and easily confused. Pay more attention to this item when studying. Hengqi accounting training class, face-to-face teaching+live teaching, can not fall behind in the whole process. Hengqi senior lecturer personally teaches every knowledge point of the textbook offline, and students can answer questions in time in class.