First of all, this industry belongs to the category of collecting business tax, and does not involve the identification of general taxpayers after small-scale enterprises pay value-added tax!
Taxes to be paid include business tax (the calculation method is as follows), urban construction tax = business tax *7%, education surcharge = business tax *4%, income tax = profit *25%, and others such as stamp duty, property tax, land use tax, vehicle and vessel tax and personal income tax. As the case may be, you can consult your tax administrator.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Business Tax (Guo Shui Fa [1995] No.76), the turnover of agency business is the actual remuneration that taxpayers get from the entrusting party when they engage in agency business. Therefore, for units specializing in freight forwarding business, the income of the entrusting party from freight, miscellaneous fees and service fees can be deducted from the freight paid to the four major transportation departments of railways, maritime transport, aviation and highways, as well as the balance of cargo port fees, cargo transit fees, cargo packaging fees, port terminal fees and port operation fees paid to ports, docks and other relevant departments, and the airport and railway can be used as the tax basis for business tax. According to the "service industry-service industry", freight forwarding enterprises must obtain invoices or other legal certificates issued by the payee when deducting the deducted project amount from their operating income.
For freight business:
Transportation fees, service fees and other income. It is the main business income.
Freight paid to the four major transportation departments of railway, shipping, aviation and highway, as well as cargo port fees, cargo transit fees, cargo packaging fees, port terminal fees and port operation fees paid to ports, airports, railways and other related departments are the main business costs.
For example, a consignor entrusts A to transport a batch of goods from Shanghai to Xiamen, with a freight of 50,000 yuan, but the payment has not been paid. Party A entrusts Party B to transport the goods, the freight is 30,000 yuan, and the port charges of Party C are15,000 yuan. After the goods arrive at the destination, A issues an invoice of 50,000 yuan to the consignor. Party B and Party C issue invoices of RMB 30,000 and 10 respectively.
The business tax of Party A is its income (50,000 yuan-30,000 yuan-15000) * 5% = 250.
Urban construction tax =250*7%= 17.5
Additional education =250*4%= 10
Accounting entry
Debit: 50,000 yuan in bank deposit (accounts receivable).
Loan: The main business income is 50,000 yuan.
Debit: The main business cost is 45,000 yuan.
Loan: Bank deposit (accounts payable) 45,000 yuan.
Debit: main business tax and surcharge 277.5
Loan: Taxes payable-business tax 250
Loan: Taxes payable-Urban Construction Tax 17.5
Loan: Taxes payable-education surcharge 10
Other taxes and fees:
Borrow: management fee
Loan: Taxes payable-property tax
Loan: Taxes payable-land use tax
Loan: Taxes payable-Stamp duty
Loan: Taxes payable-Travel tax
Withholding and paying personal income tax
Debit: payable to employees.
Loan: Taxes payable-personal income tax
Enterprise income tax shall be paid in advance quarterly and settled at the end of the year.
Debit: income tax expense
Loan: Taxes payable-enterprise income tax
When paying taxes:
Borrow: Taxes payable-business tax
Borrow: Taxes payable-Urban Construction Tax
Borrow: Taxes payable-education surcharge
Borrow: Taxes payable-property tax
Borrow: Taxes payable-land use tax
Borrow: Taxes payable-stamp duty
Borrow: Taxes payable-Travel tax
Borrow: Taxes payable-personal income tax
Borrow: Taxes payable-enterprise income tax
Loans: bank deposits
As a new financial officer, look at the previous accounting vouchers, account books and related statements to quickly understand the business! It is also essential to go to relevant websites to check relevant policies and regulations, so as to have theoretical support. That's all. Ah, honesty, integrity, principle, no false accounts!
Note: If foreign currency is involved, a foreign currency account should be set up separately for accounting!