First of all, this industry belongs to the category of collecting business tax, and does not involve the identification of ordinary taxpayers after small-scale enterprises paying value-added tax!

Taxes to be paid include business tax (the calculation method is as follows), urban construction tax = business tax *7%, education surcharge = business tax *4%, income tax = profit *25%, others such as stamp duty, property tax, land use tax, vehicle and vessel tax, personal income tax, etc. You can consult your tax administrator as the case may be.

According to the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning Business Tax (Guo Shui Fa [1995] No.76), the turnover of the agency industry is the actual remuneration that taxpayers receive from the entrusting party for engaging in agency business. Therefore, for units specializing in freight forwarding business, the transportation fees, service fees and other income earned by the entrusting party in transporting goods can be deducted from the freight paid to the four major transportation departments of railways, maritime transport, aviation and highways, as well as the balance of cargo port fees, cargo transit fees, cargo packing fees, port terminal fees and port operation fees paid to relevant departments such as ports and docks, airports and railways as the tax basis of business tax, and according to "service industry-service industry" Forwarding enterprises must obtain invoices or other legal documents issued by the payee that overprint the invoice producer seal of the tax authorities when deducting the amount of deducted items from their operating income.

For a freight business:

The income received from transportation fees, service fees, etc. is the main business income.

The freight paid to the four major transportation departments of railway, shipping, aviation and highway, as well as the cargo port fees, cargo transit fees, cargo packing fees, port terminal fees and port operation fees paid to the relevant departments such as ports, airports and railways, are the main business costs.

For example, a consignor entrusts A to transport a batch of goods from Shanghai to Xiamen, and the freight rate is 50,000 yuan, but the payment has not been paid. A entrusts B to transport the goods, and the freight rate is 30,000 yuan, and the port miscellaneous fees of C are15,000 yuan. When the goods arrive at the destination, A issues an invoice of 50,000 yuan to the consignor. B and C issue an invoice of 30,000 yuan and port miscellaneous fees/kloc respectively.

A's business tax is its income (50,000 yuan-30,000 yuan-15000) * 5% = 250.

Urban construction tax =250*7%= 17.5

Additional education =250*4%= 10

Accounting entry of A

Debit: Bank deposit (accounts receivable) 50,000 yuan.

Loan: income from main business is 50000 yuan.

Debit: The main business cost is 45,000 yuan.

Loan: Bank deposit (accounts payable) 45,000 yuan.

Debit: main business tax and additional 277.5

Loan: Taxes payable-business tax 250

Loan: payable taxes-urban construction tax 17.5

Loan: tax payable-education surcharge 10

Other taxes and fees:

Borrow: management fees

Loan: tax payable-property tax

Loan: tax payable-land use tax

Loan: tax payable-stamp duty

Loan: Taxes payable-Travel tax

Withholding and paying personal income tax

Debit: Payable to employees.

Loan: Taxes payable-personal income tax

Enterprise income tax shall be paid in advance quarterly and settled at the end of the year.

Debit: income tax expense

Loan: Taxes payable-enterprise income tax

When paying taxes:

Debit: Taxes payable-business tax

Borrow: Taxes payable-Urban Construction Tax

Borrow: Taxes payable-education surcharge

Borrow: Taxes payable-property tax

Borrow: Taxes payable-land use tax

Borrow: Taxes payable-stamp duty

Borrow: Taxes payable-Travel tax

Debit: Taxes payable-personal income tax

Debit: Taxes payable-enterprise income tax

Loan: bank deposit

As a new financial personnel, look at the previous accounting vouchers, account books, related statements to quickly understand the way of business! It is also essential to go to relevant websites to check relevant policies and regulations in order to have theoretical support. That's all. Ah, there's honesty, integrity, principle and no false accounting!

Note: If foreign currency is involved, a separate foreign currency account should be set up for accounting!