The basis is the accrual basis principle.

Enterprises should comprehensively reflect the payment of various taxes and fees through the "taxes and fees payable" account, and conduct detailed accounting according to the tax and fee payable items. The credit side of this account registers various taxes and fees that should be paid, and the debit side registers various taxes and fees that have been paid. The credit balance at the end of the period reflects the taxes and fees that have not been paid; the debit balance at the end of the period reflects the taxes that have been overpaid or have not been deducted.

Extended information:

1. General taxpayers

Set "Taxes Payable - Value-Added Tax Payable" under the "Taxes Payable" account " and "Taxes Payable - Unpaid VAT" are calculated in two detailed accounts. Among them, the "Taxes Payable - VAT Payable" accounts are respectively set with "input tax", "tax paid", " "Output tax", "Export tax rebate", "Input tax transfer out" and other columns.

2. Small-scale taxpayers

Set the "Tax Payable - Value-Added Tax Payable" account.

3. Accounting treatment of general purchases and sales of general tax-paying enterprises

(1) Purchased goods

Debit: inventory goods, etc.

Taxes payable - value-added tax payable (input tax)

Credit: bank deposits, etc.

(2) Sales of goods

Debit: accounts receivable Payments, etc.

Loans: Main business income

Taxes payable - value-added tax payable (output tax)

Baidu Encyclopedia-Tax payable fee