Tax inspection needs to pay the value-added tax, income tax, fines and late fees of the previous year. How to make accounts correctly? Thank you very much ! !

1. Supplementary income tax is adjusted through the profit and loss of previous years.

Debit: adjustment of profit and loss in previous years,

Loan: Taxes payable-Income tax payable

Borrow: profit distribution

Credit: adjustment of profit and loss in previous years

2. Fines and late fees should be included in the current profits and losses, because they occurred in the current period, not in the previous year, and should be included in the current profits and losses.

Borrow: non-operating expenses

Loan: bank deposit or cash on hand.

3. Regarding the treatment of overdue value-added tax, it is necessary to find out whether you have concealed income, or whether there is any problem with the input tax deduction, or whether it is regarded as sales. Because after the accounting, you have to consider how to declare the value-added tax.

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