Question 2: What subjects should be recorded separately for various taxes? 1. Stamp duty, vehicle and vessel use tax, property tax and land use tax are recorded as "management expenses". Debit: management fee-tax loan: bank deposit or cash 2. Income tax (1) Borrow when withdrawing: income tax loan: tax payable-income tax payable (2) Borrow when handing in: tax payable-income tax loan: bank deposit or cash payable 3. Value-added tax (1) Loans for purchasing goods: loans for raw materials: taxes payable-VAT payable (input tax) loans: bank deposits or cash (2) loans for selling goods: taxes payable-VAT payable (output tax) loans: main business income (3) loans payable-VAT payable (output tax) education surcharge (/kloc-0)
Question 3: Which taxes are recorded as management fees and which taxes are recorded as business taxes and surcharges? Management fees include stamp duty, property tax, travel tax, land use tax and mineral resources compensation fee. Business tax and surcharges include business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge.
Question 4: What subjects do the taxes payable belong to? Taxes payable
It's an accounting subject. Belong to the category of responsibility.
There are two subjects: income tax payable and value-added tax payable.
Question 5: Who can tell me which subjects contain which taxes? Thanks Debit Amount:
1. Management fee-taxes: employment security fund for the disabled, vehicle and vessel use tax, stamp duty, urban land use tax, property tax and deed tax.
2. Business tax and surcharges: business tax, consumption tax, urban maintenance and construction tax, resource tax, education surcharge and other related taxes and fees incurred by enterprises in their business activities.
3. Income tax expense: the income tax expense which is confirmed by the enterprise according to the income tax standards and should be deducted from the total profit of the current period.
Credit amount:
222 1 Taxes payable: accounting for various taxes payable by enterprises according to 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, property tax, land use tax, vehicle and vessel use tax, education surcharge, flood control fee, mineral resources compensation fee, insurance guarantee fund (employment security fund for the disabled), personal income tax, stamp duty, farmland occupation tax, etc.
222 100 1 VAT payable; 2221001001input tax; 222 100 1002 output tax; 222 100 1003 export tax rebate; 222 100 1004 input tax transfer out; 222 100 1005 VAT has been paid; 222 1002 input tax to be certified; 222 1003 business tax payable; 222 1004 should pay the urban maintenance and construction tax; 222 1005 surcharge for education fees payable;
222 1006 flood control fee payable; 222 1007 income tax payable; 222 1008 payable land use tax; 222 Set 009 payable farmland occupation tax; 222 10 10 payable land value-added tax; 222 10 1 1 property tax payable; 222 10 12 payable travel tax; 222 10 13 stamp duty payable; 222 10 14 should pay the employment security fund for the disabled; 222 10 15 Personal income tax payable
Question 6: What does VAT include? What accounting subjects should input tax and output tax include?
Question 7: What accounts are included in the national tax and tax payable, and then set the detailed items according to the specific tax items!
Question 8: The enterprise has paid the additional tax, which account is included? What are the detailed subjects? Accrual time
Borrow: business tax and surcharges
Loan: taxes payable-urban construction tax payable
Taxes payable-education surcharge payable, etc.
time of payment
Borrow: taxes payable-urban construction tax, etc.
Loans: bank deposits
Question 9: What account does the consumption tax belong to? 1. Consumption tax belongs to one of the three major turnover taxes (city maintenance and construction tax, education surcharge and local education surcharge should be attached when paying fees).
Accrual entry
Borrow: business tax and surcharges
Loan: taxes payable-consumption tax payable
2. Consumption tax is a tax levied on consumer goods, which can be levied on wholesalers or retailers. Sales tax is a typical indirect tax, which is a tax levied on a few consumer goods on the basis of universal value-added tax on goods.
3. Consumption tax is a new tax set in the turnover tax in 1994 tax system reform. The current consumption tax collection scope mainly includes: cigarettes, wine, wine, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, etc.
Question 10: In what account is the input tax included in the VAT invoice issued by the enterprise, including the sales amount and output tax, and its tax amount is included in the "tax payable-VAT-output tax" account, and both ordinary invoices and special invoices need to be included.