Taxable charges fall under the liability category and, consistent with other liability categories, the lenders indicate an increase and the borrowers indicate a decrease. Tax dues are mainly accounted for by enterprises based on the accrual principle, which, according to the tax laws, are subject to taxes. Tax dues and charges are registered by the paying creditor, taxes paid or not yet deducted by the debit, the closing balance is reflected in the lender as outstanding taxes and represents tax owed by the enterprise to the state; the closing balance is overpaid or undefended by the debit, and the closing balance of tax due is by nature asset。
The principal account for taxes and fees payable by taxpayers under the tax laws includes vat, excise tax, corporate income tax, city building tax, education fee surcharge, local education fee surcharge, stamp duty, resource tax, property tax, land use tax, motorboat tax, etc., and personal income tax paid by enterprises as surcharges and surcharges。
Taxable fees belong to the first class of accounts, with a second class of subjects and a third level of columns, depending on the specific accounting tax. The recognition, calculation and reporting of tax dues should be based on the accrual principle, which is a current tax charge, regardless of the manner in which the tax law provides for payment, and should recognize that, in the current period, the calculation of a specific levy is subject to confirmation of the amount to be charged in accordance with the provisions of the tax law。
Tax charges to be accounted for under the “value-added tax” “paid tax” “payable tax” “payable tax” “value-added tax” “refundable tax” “value-added tax” “transferable tax” “value-added tax” “for value-added tax” “for value-added tax” “value-added tax” “for value-added tax” “payable tax” “payable tax” “for value-added tax” “for value-added tax” tax” “for value-added tax” “for value-added tax” “for value-added tax” “for value-added tax” “for value-added tax” “for value-added tax”” “for value-added tax”” “for value-added tax”” “for value-added tax”” “for value-added tax”” “for value-added tax”” “for value-added tax”, “for value-added tax”, “for value-added tax”, “for value-added tax”, “for value-added tax”, “for income tax” and “for income tax payments”, “for income tax payers”, are “for the “for the “for。
There are more taxes to be paid, and the second and third columns are more complex, but their nature remains unchanged. The relevant entries are as follows when the debiter of the tax due indicates that the tax has been paid or has not yet been deducted, such as the payment of the relevant tax by the enterprise:
Borrowing: tax due — urban tax due / education due plus
Loans: bank deposits
At the same time, debit registration may also be for taxes that have not yet been deducted, mainly for vat, such as “tax due — value added tax (value added tax)” (value added tax (vat) tax to be deducted from the tax deduction), “tax due — value added tax (vat) to be deducted from the sales deduction), “tax due — value added tax (export offset to tax on internally sold products) (the tax deductible on export goods is to be set off against the tax deductible portion of domestic products)。
Creditors who pay taxes register taxes due from taxpayers but not yet paid, which are owed by taxpayers to national tax authorities and are recognized on the accrual basis of enterprise accounting standards and transferred from the borrower when actually paid。
