In tax accounting, first of all, you have to find out what taxes your unit has to pay, and then know how and how to pay each tax. Keep close contact with the special manager of the unit. Of course, you have to know how to invoice, how to copy taxes, how to compare ...
Corporate tax issues? Accounting problems? It must be declared every month, but it is only necessary to apply for zero declaration, and then declare taxes according to actual income when business happens. If you have a tax registration certificate, you must declare it, even if there is no business, otherwise the tax bureau will not allow you to continue to operate.
Multiple-choice questions in tax accounting (multiple choices) A. Income obtained by domestic enterprises sending their employees abroad to engage in labor services
B settlement fines and penalty interest income actually received by financial institutions
Business processing in tax accounting: Income tax payable in this period =1000 * 25% = 2.5 million yuan.
When purchasing
Borrow: fixed assets of 20 million.
Loan: 20 million yuan in bank deposit.
Depreciation
Borrow: management fee is 6 million yuan.
Loan: accumulated depreciation of 6 million yuan.
Withdrawal of impairment
Debit: Asset impairment loss of 2 10/00000.
Loan: fixed assets impairment reserve 2 10/00000.
Pay income tax
Borrow: Income tax payable is 2.5 million yuan.
Loan: 2.5 million yuan in bank deposit.
Confirmation of income tax expense
Debit: income tax expense1975,000.
Deferred income tax assets 210 * 25% = 525,000.
Loan: income tax payable is 2.5 million yuan.
Help: Several judgment questions about tax accounting 1 right 2 wrong 3 wrong 4 wrong 5 wrong 6 wrong 7 right 8 wrong 9 right 10 wrong1right 12 wrong 14 wrong/.
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Accounting and taxation issues 1. Agricultural products Agricultural products refer to the primary products of various plants and animals produced by planting, breeding, forestry, animal husbandry and aquaculture.
(1) The taxation scope of grain includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as barley and oats) and processed flour, rice and corn; Not including food replicas (such as dried noodles, instant noodles, non-staple food) and all kinds of cooked food and starch.
(2) The taxation scope of vegetables includes all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food, as well as vegetables, pickles, pickles and salted vegetables processed by drying, refrigeration, freezing, packaging and dehydration; Canned vegetables are not included (canned food refers to all kinds of food packed in metal cans, glass bottles and other materials and sealed by exhaust).
(3) The taxation scope of tobacco leaves includes sun-cured tobacco leaves, air-cured tobacco leaves and first-cured tobacco leaves; Excluding redried tobacco leaves baked by professional redrying plants.
(4) The taxation scope of tea includes all kinds of hairy tea (such as red hairy tea, green hairy tea, oolong hairy tea, white hairy tea and black hairy tea, etc.); It does not include refined tea, edge-selling tea and tea and tea beverage mixed with various drugs.
(5) The tax scope of horticultural plants includes fruits and dried fruits (such as dried litchi, dried longan and raisins). Dried fruits, nuts, fruit melons (such as melon, watermelon, cantaloupe, etc.), as well as pepper, pepper, aniseed, coffee beans, etc. Horticultural plants processed by freezing, cold storage, packaging and other processes.
(6) The tax scope of medicinal plants includes the roots, stems, skins, leaves, flowers and fruits of various plants used as raw materials of traditional Chinese medicine, and processed pieces, shreds, blocks and segments of traditional Chinese medicine; Chinese patent medicines are not included.
(7) The taxation scope of oil plants includes primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants mainly used for extracting oil, such as rapeseed (including mustard seed), peanuts, soybeans, sunflower seeds, castor beans, sesame seeds, sesame seeds, tea seeds, tung trees, olive seeds, palm kernels and cottonseed, as well as aromatic oil plants for extracting aromatic oil.
(8) The tax scope of fiber plants includes plants that use their fibers as raw materials or ropes for textile and paper making, such as cotton (including seed cotton, lint cotton and wadding cotton), hemp, jute, kenaf, ramie, kenaf, flax, apocynum venetum, banana hemp, sisal, etc., as well as refined (washed) hemp with cotton linters and hemp fibers degummed.
(9) The taxation scope of sugar plants includes all kinds of plants mainly used for sugar production, such as sugarcane and sugar beet.
(10) The taxation scope of forestry products, including logs, raw bamboo, natural resin and other forestry products (such as bamboo shoots, dried bamboo shoots, brown clothes, leaves, bark, rattan, etc.); Excluding sawn timber, canned bamboo shoots, etc.
(1 1) The scope of taxation for other plants includes all kinds of artificially planted and wild plants other than those listed above, such as saplings, flowers, plant seeds, plant leaves, grasses, wheat straws, beans, potatoes, algae plants, etc. Dried flowers, hay, dried potatoes, dried algae plants, leftovers of agricultural products, etc.
(12) The taxation scope of aquatic products includes fish, shrimp, crab, turtle, shellfish, echinoderms, mollusks, coelenterates, marine mammals, fry (eggs), shrimp fry, crab fry, shellfish fry (seedlings), and dried fish and shrimp of aquatic products that have been frozen, refrigerated, salted and packaged. Excluding cooked aquatic products and canned aquatic products.
(13) The taxation scope of livestock products includes animals, birds and reptiles (such as cattle, horses, pigs, sheep, chickens, ducks, etc.) as well as their meat products, raw meat products (such as pork, bacon, etc.), egg products (processed salted eggs, preserved eggs, preserved eggs) and fresh milk; It does not include canned meat, cooked meat products, canned eggs and various dairy products (such as yogurt, cheese and cream) processed with various milk.
(14) The tax scope of animal hides includes raw hides and hides that are directly peeled from various animals (animals, birds and reptiles) and have not been tanned.
(15) The tax scope of animal plush includes the unwashed hair, fluff and feathers of various animals; Does not include washing wool and cashmere.
(16) The scope of taxation of other animal tissues includes animals other than those listed above, other tissues of birds and reptiles (such as animal bones, shells, horns, animal blood and silkworm eggs) and insects (such as silkworm cocoons, natural honey and animal resin).
2. Edible vegetable oil The tax scope of edible vegetable oil includes sesame oil, peanut oil, soybean oil, rapeseed, rice bran oil, sunflower oil, cottonseed oil, corn seed oil, tea oil, linseed oil, and mixed oil and palm oil produced from the above oils. Peppermint oil shall be subject to VAT at the rate of17%.
3. The taxation scope of tap water includes the water supplied to users through the water supply system by water companies and industrial and mining enterprises after extraction, filtration, precipitation, disinfection and other processes; Does not include agricultural irrigation water, water transported by water diversion projects, etc.
4. The taxation scope of heating, hot water heating, hot water heating, hot water heating and hot water includes the gas and hot water generated by heating water with various fuels (such as coal, petroleum, other gases or solid and liquid fuels) and electric energy, as well as the development of natural heat energy, such as heating, hot gas and hot water produced by developing geothermal resources or using solar energy, and heating, hot gas and hot water produced and recovered by using industrial waste heat.
5. The tax scope of cold air includes the low-temperature gas produced by refrigeration equipment and provided to users through air supply system in order to adjust the indoor temperature.
6 gas tax scope, including coke oven gas, producer gas and liquefied gas.
7. The scope of taxation of liquefied petroleum gas (LPG) includes the liquid formed by compressing the low-molecular-weight hydrocarbon refinery gas produced during petroleum processing, and its main components are propane, butane, butene, etc.
8. The taxation scope of natural gas includes gas field natural gas, oil field natural gas, coal plant natural gas and other natural gas.
9. The scope of biogas taxation includes natural biogas and artificially produced biogas.
10. Tax scope of coal products for residents, including briquettes, briquettes, honeycomb briquettes and kindling coals.
1 1. The tax scope of books, newspapers, magazines, newspapers and magazines includes: (1) Books refer to books and pictures published by units approved by the State Press and Publication Administration, which adopt the international standard book number; (2) A newspaper refers to a newspaper that has been approved by the State Press and Publication Administration and registered in the press and publication administration departments of all provinces, autonomous regions and municipalities directly under the Central Government and has a unified domestic model (CN); (3) A magazine refers to a publication approved by the State Press and Publication Administration and registered in the press and publication administration departments of all provinces, autonomous regions and municipalities directly under the Central Government, with a unified model (CN) in China.
12. The taxation scope of feed, including single feed, mixed feed and compound feed; Does not include food and feed additives directly used for animal feeding.
13. The tax scope of chemical fertilizers includes:
(1) chemical nitrogen fertilizer. It includes urea and ammonium sulfate, ammonium nitrate, ammonium carbonate, ammonium bicarbonate, ammonium chloride, lime ammonia, ammonia water and so on.
(2) Phosphate fertilizer. It includes phosphate rock powder, superphosphate powder, superphosphate (common superphosphate and double superphosphate), calcium magnesium phosphate, steel slag phosphate and so on.
(3) Potash fertilizer. It includes potassium sulfate, potassium chloride and so on.
(4) Compound fertilizer. It includes nitrophosphate, ammonium phosphate, potassium dihydrogen phosphate fertilizer, calcium magnesium phosphorus potassium fertilizer, monoammonium phosphate, diammonium phosphate powder, nitrogen phosphorus potassium compound fertilizer and so on.
(5) Trace element fertilizer. It includes boron fertilizer, manganese fertilizer, zinc fertilizer, copper fertilizer and molybdenum fertilizer.
(6) Other fertilizers refer to other chemical fertilizers other than those listed above.
14. The scope of taxation of pesticides, including pesticides and pesticide preparations, such as pesticides, fungicides, herbicides, plant pesticides, microbial pesticides, sanitary drugs, other pesticides and preparations, etc.; It does not include all kinds of packaged daily hygienic drugs used in human daily life, such as sanitary insecticides, insect repellents, mosquito repellents, mosquito coils, disinfectants, etc.
15. The tax scope of agricultural film agricultural film includes all kinds of plastic film and greenhouse film used for agricultural production.
16. The tax scope of agricultural machinery includes:
(1) tractor. It includes wheel tractors, crawler tractors, walking tractors and tractor-ploughing boats. The tractor chassis belongs to agricultural machinery parts, not agricultural machinery products, so VAT should be levied at the rate of17%.
(2) Soil tillage machinery. It comprises a plow, a mechanical rake, a rotary cultivator, a compactor, a combined soil preparation device, a soil combiner and other soil tillage mechanisms.
(3) Farmland infrastructure. It includes ditching and ridging machines, ditching and pipe laying machines, shoveling and throwing machines, planing machines and other farmland capital construction machinery.
(4) planting machinery. It comprises a seeder, a rice transplanter, a transplanter, a plastic film mulching machine, a compound seeder and a seedling preparation machine.
(5) Plant protection and management machinery. It comprises a motorized duster, a sprayer, a mist duster, a trimmer, a cultivator, a sowing cultivator, a soil-raising machine and a fertilizing machine.
(6) harvesting machinery. It includes grain harvesters, cotton harvesters, potatoes harvesters, sugar beet harvesters, sugar cane harvesters, tea harvesters and oil harvesters.
(7) Field operation machinery. It includes all kinds of threshers, cleaning machines, grain dryers and seed selection machines.
(8) Irrigation and drainage machinery. It includes sprinkler irrigation machine, semi-mechanized water lifting machine and well drilling machine.
(9) Agricultural and sideline products processing machinery. It includes tea machinery, hulling machinery, cotton processing machinery (cotton baler), food and bacteria machinery (fungus cultivation, mushrooms, etc.) and small grain machinery. Machinery for processing industrial products with agricultural and sideline products as raw materials does not belong to the scope of this goods.
(10) Agricultural transport machinery. It includes rickshaws (excluding three-wheeled vans), animal-drawn carts and tractor trailers. Agricultural vehicles do not fall within the scope of this cargo.
(1 1) Animal husbandry machinery. It refers to all kinds of machinery used in animal husbandry production, including grassland construction machinery, animal husbandry harvesting machinery, feed processing machinery, livestock and poultry feed machinery, and livestock product collection machinery.
(12) fishery machinery. It comprises a fishing machine, an aerator and a bait machine; Motor fishing boats are not included.
(13) forestry machinery. It includes cleaning machinery, afforestation machinery and seedling planting machine. Excluding forest cutting machinery and skidding machinery.
(14) Small farm tools. It includes farm tools such as animal-drawn plough, animal-drawn rake, hoe and sickle; Excluding agricultural machinery parts.
17. Mineral products The taxation scope of mineral products includes:
(1) Metal ore mining and dressing products. It includes mining products of ferrous and non-ferrous metal mines.
(2) Mining and dressing products of nonmetallic minerals. It includes non-metallic ore mining products and coal except metal ore mining products; Excluding crude oil, artificial crude oil, well salt.
Multiple-choice questions in tax accounting (multiple choices) A. Computer software and other expenses paid by importers related to imported goods
B Commission paid by the importer to the seller during the transaction of the goods
Ask God to teach accounting problems. The key to accounting lies in understanding, understanding the thinking mode of accounting and the way to deal with things. If you want to learn accounting, look at the examination materials for the primary title of accounting. Look at the textbooks for the intermediate title of accounting. It's systematic, comprehensive and clear, and other textbooks are easy to mislead you. Accounting knowledge is updated quickly, and only the teaching materials of professional title examination can keep up with the changes. Buy books to buy the latest edition.
The accounting qualification examination subjects are divided into three subjects, namely, Financial Regulations and Professional Ethics, Accounting Basis and Practice, and Primary Accounting Computerization. The primary qualification examination for accounting professional technology consists of two subjects: Basic Economic Law and Primary Accounting Practice. The intermediate qualification examination for accounting professional technology consists of three subjects: Financial Management, Economic Law and Intermediate Accounting Practice. -----------------------------------------------------------
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