Question 1: I don't know under what circumstances additional tax is accrued, why do you want to carry forward the business tax accrued every month and how to carry it forward at the end of the additional month, and ask for accounting entries?

Entries during accrual:

Debit: business tax and additional loan: tax payable-construction tax.

Entries during carry-forward:

Debit: profit this year

Credit: business tax and surcharges

Question 2: Why should business tax and surcharges be accrued? Business tax and surcharges are accrued in March and paid in April. April tax is accrued in April and paid in May.

Question 3: Why do you need to set aside some additional taxes first every month? What are the advantages of setting aside more taxes and more expenses? The advantage is that you pay less taxes.

At present, the calculation formula of income tax is = (income-cost-expense) * income tax rate. Under the condition of constant income, if the expenses are more, the income of the enterprise will be less and the tax will be less.

Question 4: the provision and carry-over of additional tax hello,

1, Taxes payable include the value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, vehicle and vessel tax, education surcharge, mineral resources compensation fee and other taxes paid by enterprises according to law, as well as personal income tax collected and remitted by enterprises before being turned over to the state.

Stamp duty, when it occurs,

Borrow: management expenses (included in business tax and surcharges in accordance with the Accounting Standards for Small Enterprises)

Loan: Taxes payable-Stamp duty payable

Trade union funds and staff education and training fees shall be accrued according to the proportion of total wages,

Debit: related expense subjects such as management expenses or sales expenses.

Loan: other payables-trade union funds

Other payables-employee education funds

When paying union funds,

Borrow: other payables-trade union funds

Loan: bank deposit

When paying staff education funds,

Borrow: other payables-employee education funds

Loan: Bank deposit or cash on hand.

Flood control fund local tax collection, monthly provision,

Borrow: management expenses-flood control fund

Loan: taxes payable-flood control fund payable

Keywords urban construction tax, education surcharge, local education surcharge, local tax collection, monthly accrual,

Debit: business tax and surcharges

Loan: taxes payable-urban construction tax payable

Taxes payable-surcharge for education payable

Taxes payable-surcharges payable for local education

When paying relevant taxes,

Borrow: taxes payable-flood control fund payable.

Taxes payable-urban construction tax payable

Taxes payable-surcharge for education payable

Taxes payable-surcharges payable for local education

Loan: bank deposit

Carry forward profit and loss at the end of each month,

Debit: profit this year

Loan: management fee

Business tax and additional

(Only those mentioned in the title are listed here)

2. VAT is calculated by multiplying the sales amount by the VAT rate when taxable VAT sales or services occur.

Debit: bank deposits or accounts receivable.

Loan: income from main business

Taxes payable-VAT payable

When paying VAT,

Borrow: Taxes payable-VAT payable

Loan: bank deposit

(Small-scale taxpayers do not have a column, which is included in the VAT payable credit when it occurs and included in the VAT payable debit when it is paid. )

In order to account for the occurrence, deduction, input transfer, withdrawal, payment and refund of the value-added tax payable by enterprises, two detailed accounts should be set up under the subject of tax payable: value-added tax payable and value-added tax unpaid.

General taxpayers set up analysis items in the debit and credit of the "tax payable-value-added tax payable" sub-ledger, and set up items such as "input tax", "tax paid" and "value-added tax transferred out" in the debit analysis column; In the credit analysis column, there are items such as output tax, export tax rebate, input tax transfer, and transfer-out overpaid value-added tax.

General taxpayers set up a subsidiary ledger of "unpaid value-added tax" under the payable tax to separate the overpaid tax from the debit balance of "payable value-added tax", thus solving the problem that the overpaid tax is confused with the input tax that has not been deducted, making the items such as overpaid, unpaid, payable, tax owed and retained value-added tax clear at a glance, and providing conditions for the correct preparation of the declaration form.

The column of "Input Tax" records the value-added tax paid by enterprises for purchasing goods or accepting taxable services, which is allowed to be deducted from the output tax. The input tax paid by an enterprise for purchasing goods or accepting taxable services shall be registered in blue; The input tax that should be written off when returning the purchased goods shall be registered in red.

"Taxes Paid" column, which records the value-added tax paid by enterprises. The value-added tax paid by the enterprise is registered in blue; The refund of overpaid VAT shall be registered in scarlet letter.

"Output tax" column, which records the value-added tax that enterprises should collect when selling goods or providing taxable services. The output tax payable by an enterprise for selling goods or providing taxable services shall be registered in blue; Goods returned for sale shall be written off against the output tax and registered in scarlet letter.

The column of "Export Tax Refund" records the tax refunded by enterprises after they export goods with zero tax rate and go through the export formalities with the customs, and report to the tax authorities for export tax refund with the export declaration form and other relevant documents. VAT returned by export goods shall be registered in blue; If the export goods are returned or returned after the tax refund, and the refunded tax is paid, it shall be registered in red.

The column of "Input Tax Transfer-out" records the input tax transferred out in accordance with the regulations, which should not be deducted from the output tax due to abnormal losses of goods purchased, products in process, finished products and other reasons.

In "Taxes payable-payable" > >

Question 5: When do you need to accrue taxes at the end of the month, at the end of the season and at the end of the year? At the end of the month, you should accrue urban maintenance and construction tax, education surcharge and local education surcharge according to (VAT+business tax+consumption tax). Corporate income tax or personal income tax will be accrued at the end of the season, and stamp duty will be increased at the end of the year.

Question 6: Under what circumstances should urban construction tax be paid, such as urban construction tax and education surcharge? Education surcharge belongs to surcharge tax and is calculated and paid according to business tax, value-added tax and consumption tax. If these three taxes and fees are zero in the current month, you don't have to pay them.

Calculation of urban construction tax and education surcharge;

First, tax basis:

1, urban construction tax is based on the product tax actually paid by the taxpayer, and the value-added tax and business tax are the tax basis.

Article 3 of the Provisional Regulations on Urban Maintenance and Construction Tax stipulates that urban maintenance and construction tax shall be based on the product tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with product tax, value-added tax and business tax respectively. Article 5 stipulates that the collection, management, tax payment, rewards and punishments of urban maintenance and construction tax shall be handled by referring to the relevant provisions of product tax, value-added tax and business tax.

2. The surcharge for education is based on the product tax, value-added tax and business tax actually paid by taxpayers.

Additional tax on education fees is an additional tax levied on the three kinds of taxes actually paid by units and individuals who pay value-added tax, business tax and consumption tax in cities and counties.

According to the relevant provisions of the State Council Guofa (1986) No.50 document, the surcharge for education is based on the tax amount of value-added tax, consumption tax and business tax actually paid by various units and individuals, which are paid at the same time respectively.

Second, the collection rate:

1, urban construction tax is paid in accordance with the legal proportion based on the actual value-added tax, consumption tax and business tax, with 7% in urban areas, 5% in county towns and other areas 1%.

2. The surcharge for education is paid at 3% based on the actual value-added tax, consumption tax and business tax.

Third, the calculation formula;

1, urban construction tax = (VAT+business tax+consumption tax) * collection rate

2, education surcharge = = (VAT+business tax+consumption tax) * collection rate

Fourth, accounting entries

1, when extracting

Borrow: main business taxes and surcharges

Loan: Taxes payable-Urban Construction Tax

Loan: Taxes payable-education surcharge

2. When carrying forward

Debit: profit this year

Loan: main business taxes and surcharges

3. When handing in

Borrow: Taxes payable-Urban Construction Tax

Borrow: Taxes payable-education surcharge

Loans: bank deposits, etc.

Question 7: When will the urban construction tax, education fee and local education fee be added to the turnover tax? If there is value-added tax in the current period, then the additional tax should be paid at the same time.

Question 8: Under what circumstances are urban construction tax and education surtax exempted 1 and taxpayers exempted from value-added tax?

Urban construction tax and education surcharge are calculated and paid according to the actual payment of taxpayers (value-added tax, business tax and consumption tax). Therefore, if your company's value-added tax is exempted (for example, a company that processes and re-exports materials), then urban construction tax and education surcharge are also exempted.

2. Taxpayers whose monthly income does not exceed100,000 yuan are exempt from additional education fees.

20 16 1 29, Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Sex Funds (Caishui [2016]12) stipulates that the scope of education surcharge, local education surcharge and water conservancy construction fund will be exempted. From the current monthly sales or turnover of no more than 30,000 yuan (quarterly sales or turnover of no more than 90,000 yuan), it will be expanded to the monthly sales or turnover of no more than100,000 yuan (quarterly sales or turnover of no more than 300,000 yuan).

Question 9: How to calculate the additional tax when there is value-added tax? Hello, the additional tax is accrued according to the value-added tax that you should pay in the current month. If the output tax is 60,000 and the input tax is 50,000 in the current month, and there is no input tax transferred out, then the value-added tax that you should pay in the current month should be 10,000 yuan, so this part of the additional tax is accrued with the value-added tax of 1 10,000 yuan.

Entries:

Debit: business tax and surcharges

Loan: Taxes payable-Urban Construction Tax

-Additional education fees

-Additional fees for regional education

Mingshui lawyer

Mingshui lawyer

Question 10: Urban construction tax, surcharge for education and surcharge for local education. When should the urban construction tax and surcharge for education be accrued? The basis of calculation is turnover tax such as value-added tax, consumption tax and business tax. If there are payable value-added tax, consumption tax and business tax in the current month, the urban construction tax and surcharge for education should be calculated according to the stipulated proportion (the collection ratio varies from place to place).

As you said, the income exceeds the sales this month, and there is no value-added tax payable, if your enterprise is not consumption tax and business tax.

Of taxpayers, there is no need to pay urban construction tax and education surcharge this month.