How many tax points are there for enterprise income tax?

Under the current tax system, the basic corporate income tax rate is 25%; Impose 20% income tax on non-resident companies; Implement a tax rate of 20% for qualified small and micro enterprises; For high-tech enterprises needing special support, the tax rate is 15%. There are two kinds of enterprise income tax collection objects in China, one is resident enterprises and the other is non-resident enterprises.

What accounting subjects should tax revenue be placed in?

Tax point income is divided into drawer and payee.

As the drawer, the money received includes tax revenue and is directly included in the bank deposit:

Debit: bank deposit,

Loan: taxes payable on main business income-VAT payable-output tax.

As the acquirer, the taxes and fees borne by the other party directly reduce the procurement cost:

Borrow: Taxes payable on raw materials-VAT payable-input tax,

Loan: bank deposit.