2 this course should be detailed accounting according to the tax payable.
We should also make a detailed accounting of the VAT payable by setting up columns such as input tax, output tax, export tax rebate, input tax transfer and tax paid.
Three. Main accounting treatment of taxes payable (I) Value-added tax payable
1. Materials purchased by the enterprise shall be debited to this account (VAT payable-input tax) according to the deductible VAT, debited to materials procurement, materials in transit or raw materials, inventory goods and other subjects according to the amount that should be included in the procurement cost, and credited to accounts payable and notes payable according to the amount payable or actually paid. For the return of purchased materials, make the opposite accounting entries. 2. When selling goods or providing taxable services, debit accounts receivable, notes receivable and bank deposits according to operating income and value-added tax payable, credit this account (value-added tax payable-output tax) according to the value-added tax indicated on the special invoice, and credit "main business income" and "other business income" according to the realized operating income. Sales return, make the opposite accounting entry.
3. When the enterprise pays the value-added tax, it shall debit the subject (value-added tax payable-paid tax) and credit the subject of "bank deposit". (2) Payable consumption tax, business tax, resource tax and urban maintenance and construction tax 1. Enterprises shall calculate the consumption tax, business tax, resource tax and urban maintenance and construction tax payable according to regulations, debit "business tax and surcharges" and credit this account (payable consumption tax, business tax, resource tax and urban maintenance and construction tax). 2 sales of real estate, business tax payable, debit "fixed assets cleaning" and other subjects, credited to the subject (business tax payable).
3. The paid consumption tax, business tax, resource tax and urban maintenance and construction tax shall be debited to this account (payable consumption tax, business tax, resource tax and urban maintenance and construction tax) and credited to "bank deposit" and other subjects.
(3) Income tax payable
1. The enterprise shall calculate the income tax payable in accordance with the provisions of the tax law, debit "income tax" and other subjects, and credit this subject (income tax payable).
2. When paying income tax, debit this account (income tax payable) and credit "bank deposit" and other subjects.
(4) Land value-added tax payable
1. If the right to use state-owned land transferred by an enterprise is accounted for in the subjects of "fixed assets" or "construction in progress", the land value-added tax payable at the time of transfer shall be debited to the subject of "clearing fixed assets" and credited to this subject (land value-added tax payable).
2. When paying land value-added tax, debit this account (land value-added tax payable) and credit "bank deposit" and other subjects. (5) Property tax, land use tax and vehicle and vessel use tax payable.
1. The enterprise shall calculate the payable property tax, land use tax and vehicle and vessel use tax according to regulations, debit the subject of "management expenses" and credit this subject (property tax payable, land use tax payable and vehicle and vessel use tax payable). 2. Pay property tax, land use tax, vehicle and vessel use tax, debit the subjects (property tax payable, land use tax payable, vehicle and vessel use tax payable) and credit the subjects such as "bank deposit". (6) Personal income tax payable 1. The personal income tax of employees that should be withheld and remitted by enterprises according to regulations shall be debited to the subject of "payable to employees" and credited to this subject (payable to personal income tax). 2. When paying personal income tax, debit this account (personal income tax payable) and credit "bank deposit" and other subjects. (7) Additional education fees and mineral resources compensation fees payable 1. Enterprises should calculate the education surcharge and mineral resources compensation fee payable according to regulations, debit the subjects such as "business tax and surcharge", "other business expenses" and "management fees" and credit the subjects (education surcharge and mineral resources compensation fee payable). 2. The education surcharge and mineral resources compensation fee paid shall be debited to this account (payable for education surcharge and mineral resources compensation fee) and credited to "bank deposit" and other subjects. The credit balance at the end of this course reflects the taxes and fees that the enterprise has not paid; If it is the final debit balance, it reflects the tax overpaid or not deducted by the enterprise. Other payables refer to all kinds of payables except taxes that enterprises need to pay to the state, mainly including education surcharge and vehicle purchase surcharge. The credit of this course is used to reflect the generation of various expenses and obligations that enterprises should pay to the state; Debit is used to reflect the payment of various expenses; The ending balance is generally in the credit, indicating the expenses that should be paid by the enterprise at the end of the period. Other payables refer to all kinds of payables and temporary receipts except accounts payable, notes payable, wages payable, taxes payable, dividend payable and other payables, mainly including deposits, rents payable, compensation payable and trade union funds payable. The credit of this course is used to reflect the generation of various other payables of the enterprise; Debit is used to reflect various other payables paid; The ending balance is generally in the credit, indicating other payables that have not been paid by the enterprise at the end of the period. Other accounts payable should also be set up according to specific projects for detailed classification accounting. If the ending balance of each detailed account of "Other Payables" is debit, it should be listed in "Other Receivables" when preparing the balance sheet.