Business tax and surcharge: reflect the business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge that the enterprise should bear in its main business. It should be noted that after the implementation of the new tax system.
According to accounting regulations, the value-added tax payable is no longer included in the "main business taxes and surcharges", and both general tax-paying enterprises and small-scale tax-paying enterprises should be reflected separately in the "list of value-added tax payable". Fill in the column according to the cumulative number of corresponding indicators in the "profit statement" of enterprise accounting this year.