Question 1: How to calculate the total annual tax payment in the annual inspection form? You are talking about the annual tax payment in the annual inspection form in the industrial and commercial annual inspection of the enterprise: My understanding is the total of all taxes actually paid throughout the previous year, including

Value-added tax, business tax, consumption tax and income tax, real estate tax, land use tax, stamp tax, urban construction tax and surcharges, farmland occupation tax, deed tax, etc.

But it does not include late payment fees.

Question 2: How does the accountant know whether the company's total annual tax payment is from local tax or national tax? Which items can be viewed from the national tax return main form (to December 31 of a certain year, that is, the January declaration of each year) to see the annual payment

Value-added tax number, "Total tax payable" in column 24 of the main table; Look at two numbers from the profit and loss statement: a. "Business tax and surcharges" annual cumulative amount, which is the value-added tax surcharge paid throughout the year according to the current accounting system

Taxes and stamp duties, real estate, land tax, vehicle and vessel tax, etc., b. The second line at the end of the table "minus: income tax" (cumulative amount for the year) is the income tax paid throughout the year. The sum of these three pieces is the company's total annual tax payment.

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If you look at the account book: "Taxes payable - unpaid VAT" in the current account, the accumulated credit amount is the amount of VAT payable throughout the year, and the accumulated debit amount is the actual amount of VAT paid throughout the year; in the same way, the tax payable

Fees - urban construction tax, education surcharge, local surcharge, local water conservancy fund, stamp duty, vehicle and vessel tax, real estate tax, land tax, etc. The accumulated credit amount is the accumulated amount payable throughout the year, and the accumulated debit amount is the actual payment throughout the year

Number; the accumulated amount of taxes payable - income tax (or income tax - corporate income tax) on the credit side is the amount payable throughout the year, and the accumulated amount on the debit side is the actual amount paid throughout the year. Then, the total number of taxes can be calculated by adding up each tax.

Question 3: What types of taxes are included in the total annual tax payment of the enterprise? The total annual tax payment includes the value-added tax, business tax, urban construction tax, real estate tax, stamp tax, land use tax, education surcharge, and fence protection fee paid by the enterprise throughout the year.

. That is, the sum of the debit amounts of taxes payable, other accounts payable, and secondary accounts of administrative expenses. Question 4: Where should the data on the total tax payment for the year be obtained? 1. In the question, you said that the enterprise is "full."

Where can I get the data on the total annual tax payment?" I feel that the total tax payment by an enterprise should include various taxes paid to the tax authorities, including value-added tax, urban construction tax, real estate tax, land use tax, vehicle and vessel use tax, corporate and individual taxes

Income tax, stamp duty, etc. 2. You can check the above taxes according to the detailed account of each tax payable. The credit of this account indicates the tax paid by the enterprise, and the debit indicates the actual tax paid. The credit balance is reflected at the end of this accounting period.

Taxes that have not yet been paid. 3. If the personal income tax paid is not registered in the tax payable account, you can also see it in other accounts payable. The various fees paid are not taxes, such as education surcharges, which are fees.

Therefore, it is not included in the total tax payment, and there are similar flood control measures and maintenance fees. Please pay attention to the above answer! Question 5: What taxes are included in the annual industrial and commercial inspection?

The total annual tax payment includes: income tax, turnover tax, etc., and should include the payment amount of all taxes throughout the year, such as: value-added tax, business tax, consumption tax, urban construction tax, real estate tax, land use tax, vehicle and vessel use tax, corporate and personal income tax, and stamp tax.

Etc. are generally filled in based on the following points: 1. The total annual tax for the industrial and commercial inspection includes all taxes paid by the enterprise, that is to say, as long as the amount of tax payable is recorded in the account, it is included.

2. It all depends on the total amount of tax paid, that is, the annual industrial and commercial inspection based on the debit amount of the tax payable refers to: The State Administration for Industry and Commerce issued a notice on February 19, 2014, officially suspending the annual enterprise inspection system from March 1, requiring

Industrial and commercial authorities at all levels are stepping up preparations for the implementation of a series of new systems such as the enterprise annual report disclosure system. This means that the enterprise annual industrial and commercial inspection system will officially bid farewell to the historical stage. According to the "Reform Plan for the Registered Capital Registration System" recently issued by the State Council, enterprises.

The annual report disclosure system officially replaces the enterprise annual inspection system. Question 6: How to calculate the "total tax payment" in the enterprise credit information disclosure system?

5 points The total accumulated tax payment refers to the total data of value-added tax 17% + sales tax and surcharge 12% + income tax 25%.