To be honest, the inclusion of this disability guarantee has been controversial since the implementation of the financial association act no. 22 of 2016。
Some felt that it was also included in taxes and surcharges, while others felt that it still needed to be included in administrative costs, even though taxes and surcharges were in the income-loss category。
In fact, the disability guarantee is not a tax, but a form of government fund。
These include the education fees plus, local education fees plus, and cultural construction fees, which are government funds。
I'm afraid i'm not
Yeah
Government fund
Which are the governmental funds? We can see it from the treasury file
The water construction fund, the cost of building cultural industries, the disability guarantee, the education surcharge, and the local education surcharge are all part of the government fund, and these are more frequent businesses。
There are 18 taxes in force in the country。
Vehicle acquisition taxes, deed taxes, cropland occupancy taxes, leaf leaf taxes and customs duties are common elements that can directly correspond to the subject matter (cars, houses, land, goods, etc.) and should therefore be capitalized and factored into the recording cost of the corresponding asset。
1. Tobacco taxes, customs duties
Lending: procurement of materials/materials in transit/materials
Loans: bank deposits
2. Cropland occupancy tax
Loan: under construction, etc
Loans: bank deposits
3. Taxes
Borrowing: fixed (or intangible) assets
Loans: bank deposits
4. Vehicle acquisition tax
Loan: capital assets
Loans: bank deposits
Since its inception, city taxes and their surcharges, land value added taxes, resource taxes (including taxes on water resources, compensation for mineral resources), environmental protection taxes (discharge fees), as well as excise taxes and previous turnover taxes have been included in the turnover tax and additional items (which have now been converted into taxes and attachments)。
Stamp duty, property tax, urban land use tax and motor vessel tax, in the treasury [2016] prior to the implementation of the 22nd eas and eas, they were charged to management costs, and the accounting standards for small enterprises, which were introduced on 1 january 2013, were included in the turnover tax and the additional subject, and if the accounting standards for small enterprises were implemented, they would now be included in the tax and the additional。
Vat is an extra-value tax, which does not affect the profits of the business, nor is it subject to taxes and surcharges。
Even if the entry tax cannot be offset, it is included in the cost or cost of the asset in question and does not involve taxes and surcharges。
Business income tax is levied on post-business earnings, taxes and surcharges are taxes and charges incurred in the course of the business, and taxes and surcharges are profits or losses prior to operating profits, so income tax is not automatically accounted for in it, but rather through income tax costs and deferred income tax assets, liabilities。
Not to mention personal income tax, an enterprise is a withholding, without prejudice to the profits or losses of the enterprise。
