In the daily work of accounting, the term is often encountered, so is it the same meaning as contributions? What difference does it make? If you don't know this part of the knowledge, learn with the accounting network。
And when it comes to the collection of taxes and contributions, what is the collection of taxes
Taxable payments are taxes paid to the state, fees and funds that each enterprise earns during a certain period of production and operation. These are taxed and temporarily remain in the enterprise until they are delivered, thus creating a liability. The liability is subject to the business of the enterprise over a period of time before maturity can determine the actual amount of taxes payable
They are calculated and withdrawn at the established rate multiplied by the established base and included in a given subject. On the accrual basis of accounting, certain expenses that have been incurred but not actually incurred are pre-recorded. Taxes are generally required except for stamp duties。
What is the difference between calculation and contribution
The deduction is made before the payment of the tax, which refers to the amount of the tax that has been generated, the amount of which has been paid, the amount of which is accounted for by the tax due, the amount of which is the profits earned by each enterprise during a certain period of production and operation, and the amount of taxes paid to the state and the amount of fees and funds, which are due, in accordance with the law, and which remain in the enterprise temporarily until they are delivered, thus creating a liability for the enterprise. The liability is subject to the business of the enterprise over a period of time before maturity can determine the actual amount of taxes payable
What's going on here
Business tax, excise tax, city building tax, education surcharge, local education surcharge, etc., are accounted for through turnover tax and additional subject matter
At the time of submission:
Borrowing: turnover tax and surcharges
Credit: tax due - business tax due (consumption tax, city building tax, etc.)
