新准则下应交税费的二级科目（Under the new guidelines should pay taxes of two subjects）.docVIP

新准则下应交税费的二级科目（Under the new guidelines should pay taxes of two subjects） Under the new guidelines should pay taxes of two subjects 2010-5-17 15:28 [small] [readers upload Print] [i] to error correction Tax accounting is as follows: First, the subjects of accounting firms should pay various taxes and fees calculated in accordance with the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, city maintenance and construction tax, property tax, land use tax, travel tax, education surcharge, mineral resources compensation fees. Companies do not need to pay the number is expected to be paid by taxes, such as stamp tax, farmland occupation tax, not the subject of accounting. Two, the course should be carried out in accordance with the detailed accounting tax payable tax. Value added tax payable shall be respectively input tax, tax and export tax rebate, input tax turn, taxes paid and set the column for detailed accounting. The three main accounting, tax payable processing (a) value added tax payable 1. purchasing materials, according to the amount of VAT deductible, the debit of the subjects (value added tax payable - VAT), according to be included in the purchase cost of the debit amount, material purchasing, material in transit or raw material , the stock and other subjects, according to the actually paid or payable the amount of credit payable, payable, bank deposits and other subjects. Purchase materials occurred in return, do the opposite entries. 2. sales of goods or the provision of taxable services, according to operating income and shall collect the VAT payable, debit accounts receivable, receivables and bank deposits and other subjects, according to the VAT indicated on the invoices, credited to the subject (VAT payable - VAT), to achieve revenue credit, the main business income and other operating income title. The return of sales, do the opposite entries. 3. of exemption, credit and refund of the en