Generally speaking, accounting treatment can be carried out according to the following steps:
1。 Calculate the amount of overdue payment: first, you need to calculate the total amount of unpaid personal income tax and related fines and interest in previous years. You can refer to the announcement of the tax authorities to calculate the taxes and other expenses that should be paid.
2。 Write off accounts receivable: account for overdue taxes, fines, interest and other expenses, and write off accounts receivable in previous years.
3。 Record the actual tax paid in the current period: when bookkeeping, you need to record the actual tax paid in the current period and enter financial accounting entries according to relevant accounting subjects.
4。 Payment voucher records: In order to ensure the needs of audit and accounting, all tax payment records should be kept in payment vouchers, including invoices, bills and bank receipts.
In short, accounting treatment needs to comply with tax laws and regulations and relevant accounting standards, and follow the principle of "careful handling, seeking truth from facts and transparent accounting". In order to avoid the recurrence of similar situations, it is suggested to review and sort out the historical financial accounts to ensure the timely and accurate financial records. If in doubt, it is recommended to consult financial and tax professionals in time to ensure the correct handling of accounts.
Extended data:
Main accounting treatment of profit and loss adjustment in previous years:
(a) enterprises adjust the previous year to increase profits or reduce losses, debit the relevant subjects, credited to the subject; Adjust to reduce the profit of last year or increase the loss of last year to make the opposite accounting entry.
(2) Income tax expenses increased due to the adjustment of profit and loss in previous years shall be debited to this account and credited to "tax payable-income tax payable" and other subjects; The income tax expense reduced due to the profit and loss adjustment of previous years shall be recorded in the opposite accounting entry.
(three) after the above adjustments, the balance of undergraduate projects should be transferred to the "profit distribution-undistributed profits" subject. If the account is a credit balance, debit the account and credit the account of Profit Distribution-Undistributed Profit; For example, make an opposite accounting entry for the debit balance.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 6 of the Notice on Several Policies of Value-added Tax, dealing with inventory and tax exemption when general taxpayers cancel. When a general taxpayer cancels or cancels his qualification as a general taxpayer during the counseling period and becomes a small-scale taxpayer, his inventory will not be transferred out of the input tax, and his remaining tax credit will not be refunded.