1. From the income statement, the accumulated "business tax and surcharge" for the whole year has two figures, but according to the current accounting system, that is, the value-added tax surcharge, stamp duty, property tax, land tax, travel tax and so on paid throughout the year. And the "income tax" in the second line at the end of the table (accumulated this year) is the income tax paid throughout the year.
2. Look at the subsidiary ledger. The cumulative amount of "tax payable-unpaid VAT credit" in the current subsidiary ledger is the VAT payable this year, and the cumulative amount of debit is the VAT paid this year.
3. In the same way, taxes and fees should also be paid-urban construction tax, education surcharge, local surcharge, local water conservancy fund, stamp duty, travel tax, property tax, land tax, etc.
4. The cumulative amount of credit is the cumulative amount payable in the whole year, and the cumulative amount of debit is the actual amount paid in the whole year; Taxes payable-income tax (or income tax-enterprise income tax) The cumulative amount of credits is the annual payable amount, and the cumulative amount of debits is the annual payable amount. Then, you can add up the taxes to get the whole year.
There are several ways to pay the total tax: first, the enterprise pays the total tax to the tax authorities at the time stipulated by the state and records it in the accounting statements; Secondly, enterprises can calculate and determine the total tax amount from two angles: first, from the perspective of various taxes, such as enterprise income tax, consumption tax, value-added tax and so on. Second, from the perspective of operating costs, such as various expenses, losses, profits and dividends. In addition, in the process of tax payment, enterprises can also reduce the tax burden by reducing or exempting a certain percentage of tax incentives, or delaying tax payment, or paying taxes in installments.
Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days after the end of the month or quarter, submit an enterprise income tax return in advance to the tax authorities to pay taxes in advance. An enterprise shall, within five months from the end of the year, submit an annual enterprise income tax return to the tax authorities to settle the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials as required.
Legal basis:
Article 6 of the Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Taxpayers engaged in production and operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.