Debit: Other payables
Loan: non-operating income
2. It is reasonable to issue a "liquidation report" (balance sheet on the liquidation day) when the tax and industry and commerce are cancelled. If not, use the balance sheet of the enterprise. If there are claims and debts on the report, you don't agree to write them off. Ask for repayment of debts before cancellation.
Therefore, after the write-off of "other receivables" (question 2), "non-operating income" will appear, and the following accounting treatment:
Debit: non-operating income
Loan: profit this year
Debit: income tax expense (this year's profit *25%)
Loan: Taxes payable-income tax
Debit: this year's profit
Credit: income tax expense
Then your balance sheet will be clean and you need to pay income tax.
What if the company wants to cancel the tax, but there are other payables in the report? Let's talk about the second question, 1.
2. Write-off of "other payables" can only be used as "debt restructuring", and all of them will be used as your income.
Debit: Other payables
Loan: non-operating income
1. It is reasonable to issue a "liquidation report" (balance sheet on the liquidation day) when tax and industrial and commercial cancellation are made. Don't do it there. If there are creditor's rights and debts on the statement, you won't agree to cancel it. Ask for repayment of debts before cancellation.
Therefore, after you write off "other receivables" (question 2), there will be "non-operating income", and the following accounting treatment:
Debit: non-operating income
Loan: profit this year
Debit: income tax expense (this year's profit *25%)
Loan: Taxes payable-income tax
Debit: this year's profit
Credit: income tax expense
Then your balance sheet will be clean and you need to pay income tax.
There are other payables in the financial statements. If it is to be written off, how much tax should be paid for prepaid non-operating income, and it will be transferred to this year's profit at the end of the year. When the annual income tax is settled, it is 25% for general enterprises and 15% for high-tech enterprises, with an annual income of less than 30,000 yuan. Other payables do not involve turnover tax, only income tax.
Small-scale enterprises closed down and there was no money in their accounts. Other payables on the statement are 60,000. What should I do? 1. Small-scale enterprises closed down and there was no money in their accounts. The industrial and commercial bureau will ask you to make an announcement and clean up the current accounts. The legal person's 50 thousand will not be issued. The remaining 654.38+00,000 yuan can be negotiated with customers and offset by other properties such as fixed assets.
2. When the enterprise cancels, the fixed assets are transferred to the liquidation profit and loss account.
3. When the enterprise cancels, after clearing the creditor's rights and debts, all profits and losses will be transferred to the liquidation profit and loss account.
What should I do if the book amount of other payables is large? First, first, you have to issue an income ticket. Things that come in can't be kept in the warehouse forever, and it's easy for the tax bureau to audit the accounts.
Second, if the other party really doesn't need an invoice, what you come in can be left out of the account.
Third, it will increase the cost.
Is it normal to have tens of millions of other payables on the financial statements? In terms of business, if the paid-in capital of the company is very small, but the business volume is very large, it is difficult to get loans from banks. In this case, the company's liquidity is not enough, and shareholders invest their own liquidity, so it cannot be included in short-term long-term loans, but can only be recorded as other payables.
This is normal business.
Of course, if the subsidiary account under other payables is not a shareholder, but other individuals and units, it is not normal, and no one will provide you with funds for free.
At the same time, it is not normal for shareholders under other payables not to share according to the proportion of shares, and no shareholder is willing to pay more for everyone to share.
How can the credit amount of other payables be written to the debit of other receivables on the balance sheet ... one is debt (credit amount of other payables) and the other is creditor's right (debit amount of other receivables)
I hope I can help you!
Other payables lent by legal persons to the company shall be taxed by the tax bureau. There is no independent legal person in the branch, and how to deal with the subjects without paid-in capital? If there is a balance in accounts payable, it is enough to return the working capital allocated by the head office, and just return the money to the head office. No, you need to pay taxes.