Taxpayers of business tax include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals that provide taxable services, transfer intangible assets and sell real estate in China.

I. Business tax paid by enterprises

Through the "tax payable-business tax payable" account.

Two, enterprises pay taxes according to their turnover and the prescribed tax rate.

Calculate the payable business tax and debit "business tax and surcharge" (financial and insurance enterprises, tourism and catering service enterprises, post and telecommunications enterprises, civil aviation enterprises and agricultural enterprises), "business tax and surcharge" (real estate development enterprises), "business tax and surcharge" (transportation enterprises), "transportation tax and surcharge" (railway transportation enterprises) and "project settlement tax and surcharge" (construction enterprises). When paying business tax, debit the subject of "tax payable-business tax payable" and credit the subject of "bank deposit".

Three. Financial enterprises accept entrusted loans from other enterprises.

When receiving the entrusted loan interest, credit the subjects of "bank deposit" or relevant enterprise deposit, and credit the subjects of "accounts payable-entrusted loan interest payable"; Calculate the business tax withheld, debit the accounts payable-the loan interest should be entrusted, and credit the accounts payable-the business tax payable. When paying business tax, debit the subject of "tax payable-business tax payable" and credit the subject of "bank deposit" or "financial deposit". If the construction and installation business is subcontracted or subcontracted, the business tax shall be withheld and remitted by the general contractor. Upon receipt of the contract payment, the general contractor shall calculate the withholding business tax, debit the accounts payable and credit the accounts payable-business tax payable according to the contract payment due to the subcontractor. When paying business tax, debit the subject of "tax payable-business tax payable" and credit the subject of "bank deposit".

Fourth, enterprises sell real estate.

The business tax calculated according to the sales amount shall be credited to the account of fixed assets liquidation, debited to the account of fixed assets liquidation, and credited to the account of tax payable-business tax payable (the business tax paid by real estate development enterprises in operating real estate shall be accounted for according to Article 2 of these Provisions). When paying business tax, debit the subject of "tax payable-business tax payable" and credit the subject of "bank deposit".

Five, the sale of intangible assets by enterprises

Business tax calculated by sales amount is included in other business expenses and other expenses. Debit other business expenses, other business expenses (financial and insurance enterprises), operating costs (foreign economic enterprises) and other subjects, and credit the tax payable subject-business tax payable. When paying business tax, debit the subject of "tax payable-business tax payable" and credit the subject of "bank deposit".

What income does the institution need to pay taxes?

Income from public institutions is taxable.

Institutions often pay taxes in economic activities, but some taxes should be paid regularly after a certain period of time. All kinds of tax arrears are debts owed by institutions to tax authorities and liabilities of institutions. Institutions should set up the subject of "tax payable" to account for all kinds of taxes paid by units.

The company calculates all kinds of paid taxes, debits "sales tax", "balance distribution" and other subjects, and credits this account. When paying taxes, debit this account and credit "bank deposit" and other subjects.

After the settlement or settlement between the unit and the tax authorities, the account shall be debited and credited to the account of "bank deposit"; Refund the overpaid tax, debit the account of "bank deposit" and credit the account. The credit balance of this course is unpaid tax, and the debit balance is overpaid tax.

What subjects do the supplementary taxes and fees of public institutions include? Let's get to this point. Taxation is one of the important levers for the state to regulate the economy. The state regulates social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promotes the healthy development of social economy. As an accountant, you must be familiar with tax knowledge, which is in the best interests of enterprises.