Tax official: Hello, I am a logistics enterprise. When doing business, we have combined transport. After receiving the business, we divide some of it into other transportation enterprises, but we issue invoices to customers and the joint transportation party issues business tickets to us. Our business tax is paid according to the invoiced amount minus the combined transportation amount, but the water conservancy fund is paid according to the full amount of tickets issued by us to customers. Stamp duty is paid according to the total amount sent to customers plus the amount sent to us through transport, right? For example, we received an order of 500,000 yuan, and we distributed it to another transportation enterprise of 300,000 yuan. Our business tax is paid according to the difference of 0.2 million/200 thousand, the water conservancy fund is paid according to 0.8 million, and the stamp duty is paid according to 0.5 million/500 thousand plus 0.3 million. Is it suitable? Our tax bureau here thinks so? Please help us. We are eager to answer.
I would like to ask, how are stamp duty and water conservancy fund calculated? Thank you. Stamp duty (there are too many tax items, so only the main ones can be selected)
1. The stamp duty of account books is calculated according to this (each 5 yuan).
2, according to the "paid-in capital" and "capital reserve" two ten thousandths of the total payment, the annual increase in payment.
3. The sales contract pays 5/10000 of the contract amount.
Second, the water conservancy fund
Pay according to one thousandth of the operating income.
What subjects do water conservancy funds and stamp duty include? Water conservancy funds and stamp duty are included in the "business tax and surcharges" subjects.
Taxes and fees refer to the relevant taxes and fees that enterprises should bear in their business activities, including consumption tax, urban maintenance and construction tax, education surcharge, resource tax, property tax, urban land use tax, travel tax and stamp duty.
How to calculate the residual insurance premium, stamp duty, water conservancy fund and education surcharge is calculated according to 65438+ 0.6% of the employee's salary in the previous year;
Water conservancy funds are generally calculated according to the income of 1%;
The surcharge for education is calculated at 3% of the value-added tax and business tax paid.
Table of stamp duty items and tax rates
tax
eye
Tax rate or tax amount
purchase and sale contract
0.3‰
Processing contract 0.5‰
0.5% of the contract for survey and design of construction projects
Construction and installation project contract 0.3‰
Property lease contract 1‰
Contract of carriage of goods 0.5‰
Warehouse contract 1‰
Loan contract 0.05‰
Property insurance contract 1‰
Technical contract 0.3‰
Property right transfer document 0.5‰
The account book for recording funds in the business account book is 0.5‰
Other account books in the business account books shall be posted in 5 yuan one by one.
Seal the right certificate and affix it to 5 yuan.
Securities (stock) transaction equity transfer certificate A and B shares 1‰
3. Tax calculation method
(1) Taxpayers should calculate the tax payable according to the nature of taxable documents and the proportional tax rate or piece-rate quota respectively. If the tax payable is less than 1 gross, stamp duty shall be exempted. If the tax payable exceeds 10 cents, the tax mantissa is less than 5 cents, and if it exceeds 5 cents, it will be paid at 10 cents. For the property lease contract, if the tax amount is less than one yuan, an additional one yuan will be affixed.
(2) If the contract is modified to increase the amount, some subsidies shall be added.
How to make entries and stamp duty of water conservancy fund The water conservancy construction fund is a local fund specially used for water conservancy construction. The water conservancy construction fund shall be paid at 0. 1% of the sales revenue.
Accrued entries:
Borrow: business tax and surcharges
Loan: taxes payable-water conservancy construction fund payable
Payment entry:
Borrow: taxes payable-water conservancy construction fund payable
Loans: bank deposits
Accounting entry refers to the record of determining the name of the account involved in each economic business in advance, as well as the direction and amount of the account. Short name of [1] entry. 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. Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.
Chromatography is a method to solve problems by dividing the development process of things into several stages and levels, analyzing them step by step, and finally getting the results. Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching results. The steps are as follows:
1. Analyze and list the accounting subjects involved in economic business.
2. Analyze the nature of accounting subjects, such as assets and liabilities.
3. Analyze the amount changes of each accounting subject.
4. According to the economic content (increase or decrease) reflected by the borrowers and borrowers of various accounts in the second and third steps, judge the direction of accounting subjects.
5. Make accounting entries according to the bookkeeping rules that there must be a loan and a loan must be equal.
This method is very effective for students to accurately understand the accounting subjects involved in accounting business, and is more suitable for the compilation of individual accounting entries.
What subjects does stamp duty water conservancy fund include? If the accounting standards for small enterprises are adopted, the account of "taxes and surcharges" should be included. According to the Accounting Standards for Small Enterprises, taxes and fees refer to the relevant taxes and fees that small enterprises should bear in their daily production and business activities, including consumption tax, urban construction tax, resource tax, land value-added tax, urban land use tax, property tax, travel tax, stamp duty, education surcharge, education surcharge, mineral resources compensation fee and sewage charge.
If the accounting standards for business enterprises are applicable, it can be included in the management expenses.
How to calculate the local water conservancy construction fund and stamp duty? 1, the local water conservancy construction fund is based on the realization of "three taxes". The collection targets of local water conservancy construction funds are enterprises, institutions and individual operators who pay value-added tax, consumption tax and business tax (hereinafter referred to as "three taxes"). The rate standard is 65438+ 0% of the "three taxes" actually paid.
2. The stamp duty rate is 0.3‰ of the purchase and sale contract amount. That is, tax is levied according to the total price, not according to the price excluding tax.
In addition, the fees vary from province to province, such as residual insurance money, local education surcharge, dike maintenance fee, and some provinces also have non-staple food adjustment funds. The types and standards of collection vary from place to place. I suggest you directly ask the local competent local taxation bureau.