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Legal analysis: business tax surtax includes the following four types: 1, consumption tax; 2. Resource tax; 3. Urban maintenance and construction tax; 4. Additional education fees, etc. The cancellation of the business tax on the main business of the original enterprise needs attention when filling in the project indicators. After the implementation of the new tax system, the original value-added tax payable in accounting is no longer included in the "main business tax and surcharge", and both small-scale tax paying enterprises and general tax paying enterprises should be reflected separately in the "List of Value-added Tax Payable". According to the provisions of Accounting Document No.22, the original "business tax and surcharges" will be adjusted to "taxes and surcharges" after the comprehensive trial operation of "business tax to VAT".

Legal basis:

The Notice of the Ministry of Finance on Printing and Distributing the Provisions on Accounting Treatment of Value-added Tax (Caishui [2065438+06] No.22) stipulates that after a comprehensive trial of changing the business tax to value-added tax, the title of "business tax and surcharges" will be adjusted to "taxes and surcharges" to account for the consumption tax, urban maintenance and construction tax, resource tax, education surcharge, property tax, land use tax and vehicle and vessel use tax incurred by enterprises. The "business tax and surcharge" item in the income statement is adjusted to "tax and surcharge" item.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.