When sales occur, debit: bank deposits, and loan: operating income.
Taxation refers to a means for the state to obtain financial revenue for free in order to realize its functions according to legal standards, and it is a specific distribution relationship formed by the state's participation in the distribution and redistribution of national income by virtue of political power.
The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of taxation is related to the essence of income distribution by virtue of political power.
Free of charge is reflected in two aspects: on the one hand, it means that the government does not need to pay any remuneration directly to taxpayers after obtaining tax revenue; On the other hand, it means that the tax revenue collected by the government is no longer directly returned to taxpayers.
Tax gratuity is the essence of tax revenue, which reflects a unilateral transfer relationship of ownership and control of social products, rather than an equivalent exchange relationship. The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other forms of fiscal revenue.
The fixity of tax revenue means that tax revenue is collected according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and time limits, etc., all of which are stipulated in advance by tax laws and regulations, and there is a relatively stable trial period, which is a fixed continuous income.
Extended data:
format
First: it should be borrowed first and then lent, with the borrower at the top and the lender at the bottom;
Second: the credit bookkeeping symbol, account and amount should be one space behind the debit, indicating that the debit is on the left and the credit is on the right.
There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing one loan; Compound entries are one-loan multi-loan entries, one-loan multi-loan entries and multi-loan multi-loan entries.
It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to combine different economic businesses and prepare accounting entries for borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.
way
Beginners can follow the following steps when compiling accounting entries:
First: the accounts involved, analyze which accounts involved in economic business have changed;
Second: the nature of accounts, analyzing the nature of these accounts involved, that is, what accounting elements they belong to and whether they are located on the left or right side of the accounting equation;
Third: increase or decrease, analyze and determine whether these accounts have increased or decreased, and the amount of increase or decrease;
Fourth, the direction of bookkeeping, according to the nature of the account and its changes, determine the debit or credit to be credited to the account respectively;
Fifth, according to the format requirements of accounting entries, prepare complete accounting entries.
Accounting entry
Besides, be diligent, learn more, ask more questions and practice more.
1) First, start with the accounting subjects and memorize the accounting contents.
2) Learn accounting rules and procedures, accounting system and basic knowledge.
3) Practice more and accumulate more practical experience.
4) Keep abreast of various fiscal and taxation policies and broaden your knowledge.
5) Pay attention to flexible use, gradually achieve accurate accounting and reasonable tax avoidance.
6) According to the format requirements of accounting entries, prepare complete accounting entries.
At the same time, if you want to quickly grasp the correct application of accounting entries, you can't rely on rote memorization, nor can you use the example entries given in an accounting textbook as the universal golden key. You can refer to the following methods:
1, remember on the basis of understanding.
2, combined with economic business to smooth the corresponding relationship between the subjects.
3. Classify all economic businesses, find out the accounting subjects involved in various economic businesses, and find out where to use those accounting subjects for accounting treatment.
4, contact accounting standards, combined with accounting subjects to find out the content of each subject accounting.
5. Focus on the accounting treatment of asset impairment, changes in fair value, deferred taxes and contingent liabilities.
6. Clarify cost collection and distribution, cost carry-forward, profit and loss carry-forward, and the provision and accounting of various taxes and fees.
7, do more accounting practice, strengthen the memory content.
References:
Baidu encyclopedia-accounting entries