How to calculate taxes and surcharges?

Tax calculation formula: (business tax+value-added tax+consumption tax) * The applicable tax rates are urban construction tax, education surcharge and local education surcharge. Accrued business tax and consumption tax are also included in the main business taxes and surcharges. Consumption tax, business tax, resource tax, customs duty, urban maintenance and construction fee, education surcharge and other product sales taxes and surcharges paid by taxpayers, as well as property tax, vehicle and vessel use tax, land use tax, stamp duty, etc., can be deducted.

What taxes are included in taxes and surcharges?

Taxes and fees mainly reflect the consumption tax, urban maintenance and construction tax, resource tax, education surcharge, etc. According to (Caishui [2065438+06] No.22), after the value-added tax is changed from business tax, the name of the subject of "business tax and surcharges" is adjusted to "taxes and surcharges", and consumption tax, resource tax, urban maintenance and construction tax and education surcharge are accounted for respectively. The item of "business tax and surcharge" in the income statement is adjusted to "tax and surcharge".

1, the consumption tax that enterprises should pay when selling taxable consumer goods.

Borrow: taxes and surcharges

Loan: taxes payable-consumption tax payable

2. The resource tax that the enterprise should pay when selling taxable products abroad.

Borrow: taxes and surcharges

Loan: tax payable-resource tax payable

3. Urban maintenance and construction tax should be paid.

Taxable amount = (VAT payable+consumption tax payable) × applicable tax rate

Borrow: taxes and surcharges

Loan: taxes payable-urban maintenance and construction tax payable.

4. Additional education fees payable

Taxable amount = (VAT payable+consumption tax payable) × applicable tax rate