accounting entries for paying back the current year's value-added tax and fines for late fees:

Borrowing: related subjects (depending on the reasons for paying taxes)

Lending: taxes payable-VAT inspection and adjustment

Lending: taxes payable-VAT unpaid

Borrowing: taxes payable-VAT unpaid.

loan: bank deposit

The relevant subjects of debit depend on the reasons for tax payment, which may be due to many reasons. It depends on the actual situation.

1. Sales should be made without making adjustment entries that lead to less output tax:

Debit: Accounts receivable (cash on hand, etc.)

Loan: main business income

Taxes payable-VAT inspection adjustment

2. Adjustment entries that use purchased goods for collective welfare, personal consumption and non-taxable items and offset input tax more:

Loan: taxes payable-VAT inspection and adjustment

3: Adjustment entries that need to be transferred out of the input tax due to obtaining false invoices, making false invoices, issuing invoices on behalf of others and other non-conforming invoices:

Loan: raw materials (inventory goods, etc.)

Loan: taxes payable-VAT inspection and adjustment

Second, make up last year's VAT

For example:

Debit: accounts receivable, cash, etc.

Loan: previous year's profit and loss adjustment

Taxes payable-unpaid value-added tax

What is the record format of enterprise accounting entries?

first, it should be borrowed first and then lent, with the borrower at the top and the lender at the bottom;

Second, the bookkeeping symbol, account and amount of the credit are all one space behind that of 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 one loan and one loan. Compound entries are one-borrowing-multi-lending entries, one-borrowing-multi-lending entries and one-borrowing-multi-lending 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 to prepare accounting entries for multi-borrowing and multi-lending.

How to make accounting entries for paying taxes in previous years? On the whole, in fact, through the relevant information mentioned by Xiaobian above, I believe you all know that it can be accounted by the subjects of non-operating expenses and previous year's profit and loss adjustment, and other relevant accounting entries are mentioned above. If you still don't understand anything about this content, you might as well try to search and learn on this website.