Accounting entries for tax accrual can be made as follows: debit: tax expense account, and credit: tax payable account that is expected to pay taxes.

In the company's business activities, taxes and fees are one of the inevitable expenses. In order to reflect the actual cost of taxes and fees borne by enterprises, accounting treatment of taxes and fees needs to be accrued. In the accounting entries for tax accrual, debiting the tax payable account means that the enterprise needs to pay taxes to the tax department, while crediting the tax expense account indicates the actual tax cost borne by the enterprise.

Although tax accrual is a necessary accounting treatment method, enterprises need to calculate according to the provisions of different taxes to avoid tax disputes. For example, the value-added tax paid by enterprises needs to be calculated according to the tax rate stipulated by the state, and the specific tax amount should be reported in the relevant tax return.

The provision of taxes and fees is a necessary link in enterprise financial management, and it is also one of the guarantees for enterprise compliance management. The provision of tax and fee costs has a great impact on the financial situation of enterprises, so it is necessary for company accountants to be very cautious and meticulous when dealing with taxes and fees, so as to ensure that the relevant accounting treatment and tax declaration operations are correct and avoid unnecessary negative effects on enterprises.

Provision of tax cost and write-off of asset impairment;

The provision of tax cost and the write-off of asset impairment are necessary links in enterprise financial management. Although these two accounting treatments are different in connotation, they are actually similar in economic nature. Among them, the cost of taxes and fees refers to the taxes and fees paid by the company in its business activities, which are usually accrued in the current liabilities.

Similarly, write-off of asset impairment is also an important link in enterprise financial management. Asset impairment is not only a means of enterprise risk control, but also one of the important indicators reflecting enterprise debt capacity. An enterprise shall regularly check assets to find potential risks of asset impairment, and write off the amount of impairment in financial statements.

Enterprises should pay attention to the tax payment period and accounting write-off provisions in the process of tax collection and write-off of asset impairment, so as to ensure that enterprises can smoothly carry out tax declaration and accounting treatment in the corresponding accounting period. If accounting is not handled properly, it may bring unnecessary negative influence to the enterprise and damage the image and reputation of the enterprise.