Borrow: main business taxes and surcharges

Loan:? Taxes payable-urban construction tax

Taxes payable-education surcharge

Taxes payable-local education surcharge

When paying:

Borrow: Taxes payable-Urban Construction Tax

Taxes payable-education surcharge

Taxes payable-local education surcharge

Loans: bank deposits

When carrying forward:

Debit: this year's profit

Loans: business tax and surcharges-business tax payable

Business tax and surcharges-urban construction tax payable

Business tax and surcharge-education surcharge

Enterprises should calculate the consumption tax, business tax, resource tax, urban maintenance and construction tax, education surcharge, etc. According to the regulations, debit the "business tax and surcharges" and credit this account. The actual payment, debit the subjects, credit "bank deposits" and other subjects.

Extended data:

According to the Provisional Regulations of the People's Republic of China on Business Tax, units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax, and shall pay business tax including business tax and surcharges in accordance with these regulations.

(1) Taxpayers with different tax items should pay business tax (hereinafter referred to as taxable services), transfer intangible assets or sell real estate, and should separately account for the turnover, transfer amount and sales (hereinafter referred to as turnover) of different tax items; If the turnover is not accounted for separately, a higher tax rate shall apply.

(2) Taxpayers providing taxable services, transferring intangible assets or selling immovable property shall calculate the taxable amount according to the turnover and the prescribed tax rate. Calculation formula of tax payable:

Taxable amount = turnover × tax rate

The turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

(3) The turnover of taxpayers refers to the sum of the price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following exceptions are made:

(1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;

(2) For taxpayers engaged in tourism business, the turnover shall be the balance of all the extra expenses obtained by them after deducting the accommodation fees, meals, transportation fees, tickets for scenic spots and the travel expenses of other package tourism enterprises paid for tourists;

(3) If the taxpayer subcontracts the construction project to other units, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the subcontracting money paid to other units;

(4) In the transaction of financial commodities such as foreign exchange, securities and futures, the transaction amount shall be the balance of the selling price minus the buying price.

⑤ Other circumstances stipulated by the competent departments of finance and taxation of the State Council.

(4) The following items shall be exempted from business tax:

(1) Childcare services, marriage and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) services provided by individuals with disabilities;

③ Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

References:

Baidu encyclopedia-taxes and fees