税务会计分录大全(国外英语资料).docVIP

税务会计分录大全(国外英语资料) Tax accounting entries In order to accurately reflect the various taxpayers local taxes payable period, accounting for a unified and standardized tax matters, according to the Ministry of Finance issued the accounting system and the tax authorities on tax collection and administration regulations, and relevant professional advice, combined with the region often occur in the actual accounting business, the preparation of this tax accounting guidelines, taxpayers in local tax related matters occurred, for bookkeeping and accounting according to the accounting guidelines. Accounting subjects The taxpayer shall, in accordance with the provisions of the financial accounting system and the needs of the local tax related matters, set up the following accounting items in light of the actual situation of the enterprise: Account number, account name 2171 taxes should be paid 217103, sales tax should be paid 217105, resource tax should be paid 217106, enterprise income tax should be paid 217107, land value increment tax should be paid 217108, urban construction and maintenance tax should be paid 217109, the property tax should be paid 2171010, the land use tax should be paid 2171011, the vehicle and vessel tax should be paid 2171012 personal income tax should be paid 2176 other accounts payable 217601, additional educational fees should be paid 217602, the cultural undertakings construction fund shall be paid 217603 should pay embankment protection fees 5402 taxes and surcharges on main business 5701 income tax (personal income tax) The accounting treatment of taxpayers tax related items mainly has the following contents: First, the main business income tax accounting treatment Two, non principal business income or non recurring operating income tax accounting treatment Three, enterprise income tax, tax accounting Four. Accounting treatment of individual income tax of sole proprietorship enterprise and partnership enterprise Five, withholding tax payment of ta