1. Company transactions do not involve business tax (business tax will be increased after May 16) and enterprise income tax on the premise that there is no relationship between enterprises. If there is correlation, tax adjustment is needed. According to the provisions of Article 36 of the Tax Administration Law of People's Republic of China (PRC), the price and expenses of business dealings between enterprises, institutions and places engaged in production and business operations established by foreign enterprises in China and their affiliated enterprises shall be collected and paid according to business dealings between independent enterprises; The tax authorities have the right to make reasonable adjustments if the amount of taxable income is not reduced or offset by collecting prices and expenses according to the business dealings between independent enterprises.

2. That is, if there is a relationship between borrowers and borrowers, the tax authorities have the right to verify their interest income and pay business tax and enterprise income tax according to law. The Implementation Measures for Special Tax Adjustment (Trial) (Guo Shui Fa [2009] No.2) stipulates that the implementation regulations and detailed rules of the "affiliation" income tax law referred to in Article 5 1 paragraph 109 of the Tax Administration Law mainly refer to the relationship between an enterprise and other enterprises, organizations or individuals: one party directly or indirectly holds 25% of the other party. If one party indirectly holds the shares of the other party through an intermediary, as long as one party holds more than 25% of the shares of the intermediary, the shareholding ratio of one party to the other party shall be calculated according to the shareholding ratio of the other party.

1. Business tax, urban construction tax, education surcharge and other taxes and fees. It should be calculated under the prepayment account. For long-term permanent accounts, the balance of accounts payable, other accounts payable and accounts received in advance that do not actually need to be paid or cannot be paid is carried forward to the "non-operating income" account, and the incoming and outgoing accounts of company accounts that pay income tax are not taxed, but are taxed according to the proportion of income. But in fact, many enterprises pay according to the invoice amount. When the tax bureau checks the incoming and outgoing accounts of corporate accounts, if it finds that there is income information in the bank transaction data that has not been invoiced and taxed, it needs to pay taxes and fines.

2. Current account refers to the amount of funds in the creditor-debtor relationship formed by the supply and marketing of products, the provision of services or the acceptance of services during the production and operation of enterprises; Current accounts are reflected in the accounting records of enterprises by accounting means, indicating that enterprises have the right to collect money or the obligation to pay, which has legal effect. Accounting treatment of accounts receivable: debit: cash/bank deposit/accounts receivable credit: main income tax payable-value-added tax payable (output tax) accounting treatment of accounts payable: debit: tax payable on raw materials/inventories-increase payable.