Post and telecommunications surcharge accounting
1. Enterprises should add the detailed account of "Post and Telecommunication Surcharge Income" under the two subjects of "Communication Business Income", "Postal Income" and "Local Telephone Income" to calculate the post and telecommunication surcharges charged by enterprises.
2. The enterprise debits the account of "business settlement" and credits the account of "communication business income" according to the business report or business income summary table transferred by the receiver.
3、? In the income statement, the post and telecommunications surcharge income should be reflected in the "communication business income" project, and the "post and telecommunications surcharge income transfer" project (line 5) is added under the "local telephone installation fund income transfer" project.
4, rural telecom enterprises charge belongs to the rural telephone part of the post and telecommunications surcharge according to the above provisions.
Extended data:
Post and telecommunications surcharge policy
1,1on March 7, 1996, it was clearly pointed out in the Reply of the Ministry of Posts and Telecommunications on the Property Rights of the Post and Telecommunications Development Fund and the Post and Telecommunications Construction Fund that the post and telecommunications surcharge (including the post and telecommunications development fund and the post and telecommunications construction fund, etc.). ) by the post and telecommunications enterprises in accordance with the spirit of the relevant instructions of the central and the State Council, with the consent of the competent price department of the state.
2.6 1997 65438+ 10/7 The notice of the Ministry of Finance on printing and distributing the Measures for the Supervision and Administration of the Collection and Use of Post and Telecommunication Surcharges clearly points out that post and telecommunication surcharges are collected with the approval of the provincial people's government. Government funds are earmarked for the construction of posts and telecommunications.
3.200 1 year in July, according to the "Notice of the Ministry of Finance and the Ministry of Information Industry on Cancelling Local Telephone Installation Fees, Post and Telecommunication Surcharges and Other Government Funds" (Caizong [2001] No.44) jointly issued by the Ministry of Finance and the Ministry of Information Industry, all existing services will be attached to the telecommunication business from July, 2006,5438+0.
4. According to the document, since July 1 2006, all telecom enterprises are not allowed to collect any more government funds (except for the recovery of arrears) such as local telephone installation fees, rural telephone installation fees, mobile phone access fees, telephone surcharges for urban public utilities, poverty alleviation funds, etc., and at the same time, they should conscientiously do a good job in the publicity and explanation of canceling the above government funds.
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