Accrued entries:
Borrow: business tax and surcharges.
Loan: taxes payable-water conservancy construction fund.
Payment entry:
Borrow: taxes payable-water conservancy construction fund.
Loan: bank deposit.
Accounting entry refers to a record abbreviation entry that determines the name of the account involved in each economic business and the direction and amount contained in the account in advance. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.
Extended data:
Related questions:
First, the taxable vouchers of stamp duty payers should be stamped when the account books are set up and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection.
Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit.
Two, the implementation of stamp duty summary tax units, according to the provisions of the stamp duty tax declaration, the management of taxable documents is still in accordance with the original method, can not be registered in chronological order.
3. The taxpayer's financial department is responsible for the tax declaration of stamp duty, and the designated person is responsible for the management of various taxable vouchers and the payment of stamp duty, and fill in the stamp duty declaration form as required.
Four, stamp duty taxpayers use the stamp stamp decal to pay the tax, and use the payment book to pay the tax. When the taxable voucher is established, the regulatory agency will supervise the decal to pay the tax, and the voucher will be used for tax declaration.
Baidu encyclopedia-stamp duty