What Are the Different Types of Tax Preparation Fees?

Refers to taxation and fee taxation. Taxation is a form of compulsory and unpaid participation in social product distribution by the state in order to meet the public needs of society, in accordance with its social functions, and in accordance with legal regulations. Taxes and fees refer to fees charged by state agencies to provide certain parties with specific services or services. ^[1]

Taxes

Corporate income tax and

Various taxes and fees payable by enterprises in accordance with tax laws include: VAT,

The enterprise shall set up a detailed account of "consumption tax payable" under the "tax payable" account to account for the occurrence and payment of consumption tax payable. The subject lender registers the excise tax due,

(three)

In addition to the taxes payable in addition to the above taxes, city maintenance and construction tax, resource tax, land value added tax, real estate tax, land use tax, vehicle and vessel use tax, personal income tax, education surcharge, and mineral resource compensation fees, etc. The corresponding detailed accounts are set up under the "Taxes and Fees" account. The lenders register the relevant taxes and fees that should be paid, the debits register the relevant taxes and fees that have been paid, and the balance at the end of the period indicates the relevant taxes and fees that have not been paid.

Resource tax payable

The resource tax payable by the enterprise for the sale of taxable products to the outside world, debit the account of "business tax and surcharges", and credit the account of "tax payable-resource tax payable"; the resources payable by the enterprise for its own use of taxable products Tax, debit the subjects of "production cost" and "manufacturing expenses", and credit the subjects of "tax payable-resource tax payable".

[Example 1] An enterprise sells 2,000 tons of a resource tax taxable mineral product to the outside, and pays a resource tax of 5 yuan per ton.

The relevant accounting entries of the enterprise are as follows:

Unit tax

Borrow: Business tax and surcharge 10 000

Loan: Taxes payable-resource taxes payable 10 000

Resource tax payable by enterprises for selling taxable products to the outside world = 2 000 x 5 = 10 000 (yuan)

[Example 2] An enterprise uses 500 tons of self-produced resource tax taxable mineral products for the production of the enterprise's products, and pays a resource tax of 5 yuan per ton.

The relevant accounting entries of the enterprise are as follows:

Borrow: production cost 2 500

Credit: Taxes payable-resource tax payable 2 500

Resource tax payable by enterprises producing taxable mineral products for their own use = 500 × 5 = 2 500 (yuan)

Urban maintenance and construction tax payable

The city maintenance and construction tax payable by the enterprise shall be debited for such subjects as "business tax and surcharges", and the account for "tax payable-urban maintenance and construction tax payable" shall be credited.

Education surcharge payable

Educational surcharges payable by the enterprise are debited to subjects such as "business tax and surcharges", and credited to the "Taxes payable-Educational surcharges payable" subject. Education surcharges are also included in business tax and additional accounts, and are no longer included in other receivable accounts

Payable local education surcharge

The local education surcharge payable by the enterprise is debited to the "Business Taxes and Surcharges" subject, of which the local education surcharge is the local tax, the amount is the business tax and the additional 2%, and the "tax payable-local education payable" is credited Fee surcharge "subjects. The local education surcharge is also included in the business tax and additional accounts, and is no longer included in other receivable accounts.

Land value added tax payable

If the land use right transferred by the enterprise is calculated together with the buildings on the ground and its attachments in subjects such as "fixed assets", the land value-added tax payable at the time of transfer is debited to the "fixed assets clearing" account and credited to "tax payable "Fee-Land Value Added Tax" account; if the land use right is calculated in the "Intangible Assets" account, debit the "bank deposit" account based on the actual amount received, and credit the "applicable land value added tax" account. Taxes and Fees-Subject to Land Value Added Tax "and at the same time offset the book value of the land use right, credit the" Intangible Assets "account and debit the" Non-operating Expenditure "account or" Non-operating Income "based on the difference. subject.

[Example 3] For an enterprise that transfers a factory building, the land value-added tax payable calculated according to the tax law is 27 000 yuan.

The relevant accounting treatment is as follows:

(1) Calculate the land value-added tax to be paid:

Borrow: liquidation of fixed assets 27 000

Credit: Taxes payable-land value added tax 27 000

(2) Payment of land value-added tax due with bank deposits:

Borrow: Taxes payable-land value added tax 27 000

Loan: bank deposit 27 000

Payable property tax, land use tax, etc.

Payable property tax, land use tax, vehicle and vessel tax and mineral resources compensation fees

Real estate tax, land use tax, vehicle and vessel tax payable by the enterprise, debit the "Taxes and Additional" account, and credit "tax payable-property tax payable (or land use tax, vehicle and vessel tax payable)" subject.

The mineral resources compensation fee payable by the enterprise shall be debited to the "Administrative Expenses" account and credited to the "Tax Payable-Mineral Resources Compensation Fees" account.

Individual income tax payable

Withholding and payment of individual income tax for employees calculated by the enterprise according to regulations shall be debited to the account of "Employees Payable" and credited to the account of "Taxes payable-Individual income tax payable".

[Example 4] A company pays a total of 200,000 yuan payable to employees in October, 2012, withholds personal income tax of 2,000 yuan, and actually paid 198,000 yuan.

The company's accounting entries related to personal income tax payable are as follows:

Borrow: payroll payable to employees-salary 2 000

Loan: Taxes payable-personal income tax payable 2,000