Borrow: management fees

Borrow: Taxes payable-Stamp duty payable

Two, the actual payment of stamp duty accounting entries:

Borrow: Taxes payable-Stamp duty payable

Loans: bank deposits, cash on hand, etc.

Three. Treatment of stamp duty payment in previous years

According to the accounting standards for small enterprises and the accrual principle, the following accounting entries should be made:

Debit: adjustment of profit and loss in previous years

Loans: bank deposits

Because it belongs to the expenditure of previous years, it cannot be included in the period expenses of the current year.

Four, enterprises pay stamp duty accounting entries, usually divided into the following situations:

65438+

Stamp duty actually paid:

Borrow: management fee (stamp duty).

Loans: bank deposits, cash on hand, etc.

2. Accounting of tax payable: In practice, the stamp duty on house purchase contracts and sales contracts in many places is calculated and paid directly according to a certain proportion of the actual purchase, sales or purchase and sale total multiplied by the tax rate. At this time, many enterprises will first accrue this month's stamp duty through "taxes payable", and then offset the taxes payable when they actually pay the next month.

Extended data:

First, the taxable vouchers of stamp duty payers should be stamped when the account books are set up and received. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other unit and the tax amount contained in the taxable certificate, and record them one by one by day and in order to facilitate the tax authorities' summary declaration, supervision and inspection.

Stamp duty taxpayers should fill in the stamp duty tax return form carefully and report to the local competent tax authorities within the prescribed time limit.

Two, the implementation of stamp duty summary payment units, according to the provisions of the stamp duty tax declaration, the management of taxable documents is still in accordance with the original method, can not be registered in chronological order.

3. The taxpayer's financial department is responsible for the tax declaration of stamp duty, and designates a special person to be responsible for the management of various taxable vouchers and the payment of stamp duty, and fills in the stamp duty declaration form as required.

Four, stamp duty taxpayers use the stamp stamp decal to pay the tax, use the payment book to pay the tax, and when the taxable voucher is established, the supervision institution supervises the decal to pay the tax, and the voucher shall be declared.

Five, all stamp duty tax reporting units should report quarterly, and at the end of each quarter 10 days to the local local tax bureau to submit the stamp duty tax return or the producer consignment report form.

Time for reporting intransitive verbs: All stamp duty taxpayers should report quarterly statements to the local tax authorities within 10 days after the end of each quarter and submit the "Stamp Duty Declaration Form" or "Report Form of Supervisory Representative". Stamp duty taxpayers who only handle tax registration, such as government agencies, organizations, military units, schools, etc., can declare the tax of the previous year to the local tax authorities before the end of the following year 1.

The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the summary payment of stamp duty shall not pay for more than one month at the longest.

Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which was resumed in June of the same year.

Baidu encyclopedia-stamp duty