Extended data
Use of taxes and surcharges
Enterprises should set up the subject of "taxes and surcharges" to account for the consumption tax, urban maintenance and construction tax, education surcharge, resource tax, property tax, urban land use tax, travel tax, stamp duty and other related taxes and fees incurred in the business activities of enterprises. Among them, the consumption tax, urban maintenance and construction tax, resource tax, education surcharge, property tax, urban land use tax, vehicle and vessel tax and other taxes related to business activities calculated and determined according to regulations shall be debited by the enterprise to the subject of "taxes and surcharges" and credited to the subject of "taxes payable". At the end of the period, the balance of the subject of "taxes and surcharges" should be transferred to the subject of "profit this year". After carrying forward, there is no balance in the subject of "taxes and surcharges". For the stamp duty paid by enterprises, there will be no unpaid tax payable, there is no need to estimate the tax payable, and there is no problem of settlement with tax authorities. Therefore, the stamp duty paid by the enterprise does not pass the accounting of "tax payable", but directly debits the subject of "tax and surcharges" and credits the subject of "bank deposit" when purchasing the tax stamp.
Consumption tax is a tax levied on the production and import of taxable consumer goods (mainly cigarettes, alcohol, cosmetics, high-grade and high-energy-consuming consumer goods). The tax calculation methods of consumption tax mainly include ad valorem rate, specific quantity quota or the combination of ad valorem rate and specific quantity quota. Ad valorem tax rate is to calculate the consumption tax payable according to the sales price of goods and the prescribed tax rate. In number of quota, the consumption tax payable is calculated according to the quantity of goods sold and the stipulated unit tax; Compound taxation is a combination of the two.
Urban maintenance and construction tax (hereinafter referred to as urban construction tax) and education surcharge are a kind of tax levied on units and individuals engaged in production and business activities on the basis of the value-added tax and consumption tax actually paid by them according to the different tax rates applicable to the taxpayer's location.
Resource tax is a tax levied on units and individuals engaged in resource exploitation in China. Property tax is a kind of property tax levied on property owners according to the taxable residual value of houses or the rental income obtained from renting houses. China's property tax adopts proportional tax rate. In which the ad valorem tax rate is1.2%; From the rent, the tax rate is 12%. From 200 1 and 1, the property tax can be temporarily reduced at the rate of 4% for residential houses rented by individuals at market prices. The actual occupied land area and the prescribed tax amount are calculated and collected. The annual tax payable is equal to the tax-included land area actually occupied multiplied by the applicable tax amount.
Travel tax is a tax levied on public roads in China. Vehicles and ships sailing in domestic rivers, lakes or ports are subject to fixed taxes according to their types.
Stamp duty is a tax levied on account books and vouchers in economic activities and economic exchanges.
The "business tax and surcharge" item in the income statement is adjusted to "tax and surcharge" item. It should be reminded that the "four small taxes" (property tax, land use tax, travel tax and stamp duty) previously collected in the "management expenses" subject have also been adjusted to the "taxes and surcharges" subject.
reference data
Taxes-Baidu Encyclopedia