-The enterprise income tax payable is 53,765,438+0.90.

Creditor: cash 225,865,438+0.32.

This should be

5. Debit: tax payable-unpaid value-added tax 17209.42

-enterprise income tax 537 1.90

Creditor: cash 225,865,438+0.32.

After receiving the tax payment book returned by the bank, the enterprise debits the subject of "tax payable-value-added tax payable (paid tax)" and credits the subject of "bank deposit". At the end of the month, the enterprise should debit the VAT payable (VAT payable) and credit the VAT payable. Or the overpaid value-added tax in the current month will be debited to the subject of "tax payable-unpaid value-added tax" and credited to the subject of "overpaid tax-payable value-added tax (transferred out of overpaid value-added tax)".

Debit: production cost-electricity fee 38,242.62.

Taxes payable-VAT payable-input tax 650 1.25

Credit: accounts payable 44743.87

Do I have to pay VAT for electricity? It should be an ordinary invoice received, without input tax deduction. Can not be directly included in the cost.

It is not directly used for a product. If it is the electricity charge of the production workshop, it should be

Borrow: manufacturing cost

Credit: cash