1. Business tax has nine tax categories: 3% tax rate applies to transportation industry, construction industry, postal and telecommunications industry, culture and sports industry; 5% tax rate applies to finance and insurance industry, service industry, transfer of intangible assets, and sale of real estate Tax rates, ranging from 5% to 20% apply to the entertainment industry.

However, with the advancement of the replacement of business tax with value-added tax, the tax items of the transportation industry, the postal service in the postal and telecommunications industry tax items, the warehousing and advertising industry in the service industry tax items, and the transfer of trademark rights in the transfer of intangible assets tax items, Transfer of copyright, transfer of patent rights, transfer of non-patented technology, suspension of execution.

2. Urban construction tax and education surcharge are calculated and paid at 7% and 3% of the value-added tax, business tax and consumption tax paid respectively.

Taxes and surcharges: reflect the business tax (cancelled), consumption tax, urban maintenance and construction tax, resource tax and education surcharges that should be borne by the company's main business operations.

When filling in this indicator, it should be noted that after the implementation of the new tax system, accounting regulations stipulate that the value-added tax payable will no longer be included in the "main business taxes and surcharges", whether it is a general taxpayer or a small-scale taxpayer Enterprises should separately reflect in the "Details of VAT Payable".

Fill in the columns based on the current year’s cumulative number of corresponding indicators in the corporate accounting “income statement”. Urban maintenance and construction tax and education surcharge are surtaxes, which are calculated based on a certain proportion of the sum of value-added tax, consumption tax and business tax actually paid by the enterprise in the current period.

According to the provisions of Cai Kuai [2016] No. 22, after the comprehensive trial implementation of "business tax to value-added tax", the name of the "business tax and surcharge" account will be adjusted to "tax and surcharge" account. ?

This account accounts for consumption tax, urban maintenance and construction tax, resource tax, education surcharge, real estate tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes incurred in the business activities of the enterprise.

The "business tax and surcharge" item in the income statement is adjusted to the "tax and surcharge" item. Before May 1, 2016, the "four small taxes" (real estate tax, land use tax, vehicle and vessel tax, stamp tax) were listed in the "administrative expenses" account. After May 1, 2016, they were adjusted to "taxes and surcharges". "suject.

Extended information:

1. This subject accounts for business tax, consumption tax, urban maintenance and construction tax, resource tax, education surcharge and other related taxes incurred in business activities.

In addition, according to relevant regulations such as the "Interim Regulations of the People's Republic of China on Value-Added Tax" and the "Notice on Issuing the "Value-Added Tax Accounting Treatment Provisions" (Finance [2016] No. 22), property tax , vehicle and vessel tax, land use tax, and stamp duty will be included in the "taxes and surcharges" and will no longer be included in the "administrative expenses" account.

2. The taxes and fees related to business activities calculated and determined by the enterprise in accordance with regulations are debited to this account and credited to "taxes payable" and other accounts. The returned consumption tax, business tax and other taxes originally recorded in this account should be debited to the "bank deposit" account and credited to this account according to the actual amount received by the enterprise.

3. At the end of the period, the balance of this account should be transferred to the "profit for the year" account. There should be no balance in this account after the transfer. Since the accounting method for goods sold by installment payment is different from before, a new account "long-term receivables" has been added.

Baidu Encyclopedia-Business taxes and surcharges