Additional tax is levied on the basis of turnover tax such as value-added tax and consumption tax. If there is value-added tax, consumption tax and business tax payable in the current month, the urban construction tax and education surcharge shall be calculated according to the prescribed proportion (the collection ratio varies from place to place); If the income exceeds this month's sales, there is no need to pay VAT. If your enterprise is not a taxpayer of consumption tax and business tax, you don't have to pay the urban construction tax this month, and the education fee is additional.
Calculate the payable VAT amount at the end of the month, and then withdraw it as a voucher without attachments. The accounting entries are as follows:
Borrow: main business taxes and surcharges
Loan: Taxes payable-Urban Construction Tax
Loan: other payables-education surcharge
Do it when you receive the tax bill withheld by the bank next month. Attached is the tax bill returned by the bank.
Borrow: Taxes payable-Urban Construction Tax
Borrow: other payables-education surcharge
Loans: bank deposits
Does prepaid value-added tax pay both urban construction tax and education surcharge?
Article 9 of the Notice on Measures for the Administration of Tax Counseling Period for General VAT Taxpayers issued by State Taxation Administration of The People's Republic of China (Guo Shui Fa [2010] No.40) stipulates that if general taxpayers receive and purchase special invoices for many times within one month during the counseling period, they shall pay in advance 3% of the sales of the last special invoices, and the competent tax authorities shall not sell them special invoices that have not been paid in advance.
Article 10 stipulates that the value-added tax paid in advance can be deducted from the value-added tax payable in the current period. If the value-added tax paid after deduction remains, the value-added tax paid in advance can be deducted when the special invoice is purchased again in the next period.
After the end of the tax counseling period, if the taxpayer has prepaid the value-added tax balance due to the purchase of special invoices, the competent tax authorities shall refund it to the taxpayer in one lump sum within the first month after the end of the tax counseling period.
When should the additional tax be calculated? Because of the symmetry of positive tax, supplementary tax is based on positive tax, so its provision should be synchronized with positive tax. This is a little opinion from Bian Xiao. Do you agree? Thank you for reading. Everyone's satisfaction is the greatest support for Bian Xiao. Bian Xiao also hopes to get your support as always, and we will certainly provide you with more financial knowledge.