1. Additional tax revenue confirmation:

When an enterprise produces a transaction that needs to pay additional tax, it needs to confirm the income of additional tax. For example, a company is required to pay an environmental surcharge according to regulations.

Accounting entries:

Borrow: environmental protection surcharge (other taxes payable)

Credit: additional tax income (income from main business)

2. Accrual of additional tax payable:

When the additional tax income is confirmed, the enterprise needs to withdraw the additional tax payable and prepare to pay this part of the money to the tax department.

Accounting entries:

Debit: additional tax expenditure (main business cost or expense)

Credit: tax payable-additional tax (liabilities)

The above are the basic accounting entries for the provision of additional tax, and the specific accounting subjects and amount should be determined according to the actual situation and the accounting system of the enterprise. When making these accounting entries, it is necessary to follow accounting standards and relevant laws and regulations to ensure the accuracy and compliance of accounting records. At the same time, it is suggested that enterprises should keep abreast of the latest tax policies and regulations when drawing additional taxes, so as to ensure that enterprises abide by relevant laws and regulations and avoid legal responsibilities caused by tax problems.

Surcharge tax (also known as surcharge) refers to the tax increased on the basis of the original tax, usually for specific purposes, such as environmental protection, social security, cultural undertakings and so on. The accounting entries for the provision of additional tax usually involve two aspects: the confirmation of income and the provision of tax payable.

When making accounting entries for additional tax, enterprises need to keep timely and accurate records, and make regular tax declaration and payment. In addition, enterprises should pay close attention to the changes of relevant tax policies and follow the latest laws and regulations to ensure the compliance payment of taxes and avoid possible fines and legal liabilities.

At the same time, it is suggested that enterprises consult professional accountants or tax consultants in finance and taxation to ensure the accuracy and compliance of tax treatment. Maintaining good tax compliance is helpful for enterprises to establish good tax credit and promote their sustainable and healthy development.