first of all, this industry belongs to the category of collecting business tax, and it does not involve the identification of ordinary taxpayers after small-scale enterprises paying value-added tax!

the taxes to be paid are business tax (the calculation method is as follows), urban construction tax = business tax *7%, education surcharge = business tax *4%, income tax = profit *25%, and others, such as stamp duty, property tax, land use tax, vehicle and vessel tax and personal income tax, can be consulted with your tax administrator as the case may be.

according to the notice of State Taxation Administration of The People's Republic of China on some issues concerning business tax (Guo shui fa [1995] No.76), the turnover of the agency industry is the actual remuneration that taxpayers receive from the entrusting party for engaging in agency business. Therefore, for units specializing in freight forwarding business, the transportation fees, service fees and other income earned by the entrusting party in transporting goods can be deducted from the freight paid to the four major transportation departments of railways, maritime transport, aviation and highways, as well as the balance of cargo port fees, cargo transit fees, cargo packing fees, port terminal fees and port operation fees paid to relevant departments such as ports and docks, airports and railways as the tax basis of business tax, and according to "service industry-service industry" Forwarding enterprises must obtain invoices or other legal documents issued by the payee that overprint the invoice producer seal of the tax authorities when deducting the amount of deducted items from their operating income.

for a freight business:

various incomes such as transportation fees and service fees received are the main business income;

freight paid to the four major transportation departments of railways, maritime transportation, aviation and highways, as well as cargo port fees, cargo transit fees, cargo packaging fees, port terminal fees and port operation fees paid to relevant departments such as ports, airports and railways are the main business costs.

For example, a consignor entrusts Party A to transport a batch of goods from Shanghai to Xiamen, and the whole freight rate is 5, yuan, but the payment has not been paid. Party A entrusts Party B to transport the goods, and the freight rate is 3, yuan, and the port charges of Party C are 15, yuan. When the goods arrive at the destination, Party A issues an invoice to the consignor of 5, yuan. Party B and Party C respectively issue a freight invoice of 3, yuan and port charges of 15, yuan.

a's business tax is its income (5, yuan-3,-15, yuan) * 5% = 25

urban construction tax =25*7%=17.5

education surcharge =25* 4%=1

Accounting entry of Party A

Debit: bank deposit (accounts receivable) 5,

Loan: main business income 5,

Loan: main business cost 45,

Loan: bank deposit (accounts payable) 45,

Loan: main business tax and surcharges 2. Loan: tax payable-education surcharge 1

Other taxes:

Loan: management fee

Loan: tax payable-property tax

Loan: tax payable-land use tax

Loan: tax payable-stamp duty

Loan: tax payable-travel tax

Withholding and paying personal income tax

. Year-end settlement

Debit: income tax expense

Loan: tax payable-enterprise income tax

When paying taxes:

Debit: tax payable-business tax

Debit: tax payable-urban construction tax

Debit: tax payable-education surcharge

Debit: tax payable-property tax

Debit. > debit: tax payable-enterprise income tax

credit: bank deposit

as a new financial officer, a way to quickly understand the business when looking at previous accounting vouchers, account books and related statements! It is also essential to go to relevant websites to check relevant policies and regulations in order to have theoretical support. That's all. Ah, there's honesty, integrity, principle and no false accounting!

note: if foreign currency is involved, a separate foreign currency account should be set up for accounting!