Accounting profits calculated according to accounting laws and regulations and taxable profits calculated according to tax laws and regulations are often inconsistent in the same accounting period of the same enterprise, and there are certain differences in calculation caliber and confirmation time, that is, tax differences, which we generally call tax adjustment items;
Debit: previous year's profit and loss adjustment 1 12.26
Loan: taxes payable-income tax 1 12.26
When paying taxes:
Debit: Taxes payable-income tax 1 12.26
Loan: cash or bank deposit 1 12.26
Final settlement refers to the taxpayer's own calculation of taxable income and income tax payable for the whole year within the specified period after the end of the tax year, and the amount of income tax paid in advance on a monthly or quarterly basis in accordance with tax laws, regulations, rules and other relevant enterprise income tax provisions.
Determine the amount of tax refund payable or payable this year, fill in the annual enterprise income tax return form, handle the annual enterprise income tax declaration with the competent tax authorities, provide relevant information required by the tax authorities, and make the annual enterprise income tax final settlement.
Extended data:
This course should set the following detailed subjects:
Small enterprises that should pay value-added tax should set up columns such as input tax, tax paid, tax reduction, export tax refund for domestic products, export tax refund for unpaid value-added tax, output tax, export tax refund, transfer-out input tax and transfer-out overpayment of value-added tax in the subsidiary ledger of value-added tax payable, and conduct accounting according to regulations.
Small-scale taxpayers only need to set the detailed account of "VAT payable", and do not need to set the above column in the detailed account of "VAT payable".
Unless otherwise specified, the following items in these Provisions refer to the situation that small enterprises are general taxpayers of value-added tax:
1. For materials purchased in China, the subjects (VAT payable-input tax) should be debited according to the value-added tax amount indicated on the special invoice, the subjects such as "materials" and "goods in stock" should be debited according to the amount recorded on the special invoice, and the subjects such as "accounts payable", "notes payable" and "bank deposits" should be credited according to the amount payable or actually paid.
For returned purchased materials, make opposite accounting entries.
2. The materials transferred from the investment shall be debited to the account (VAT payable-input tax) according to the value indicated on the special invoice, debited to the account of "materials" according to the value determined by the investor, credited to the account of "paid-in capital" according to its share in the registered capital, and credited to the account of "capital reserve" according to its difference.
3. When accepting taxable services, debit the account (VAT payable-input tax) according to the VAT amount indicated on the special invoice, debit "production cost" and "entrusted processing materials" according to the amount recorded on the special invoice, and credit "accounts payable" and "bank deposit" according to the amount payable or actually paid.
Baidu Encyclopedia-Taxable Amount