How to see the total tax payment in the current year through the balance sheet?

You can't just look at the total tax payment in the current year through the balance sheet. When querying the tax paid in the current year, you can only view the debit amount of tax payable in the general ledger, plus the stamp duty that needs not to be accounted for in the tax payable account (through taxes and additional accounts).

You can also look at the detailed account of taxes payable and pay business tax. It can be calculated by multiplying the main business income by the tax rate, and then calculating the additional tax, urban construction tax and education surcharge. If you pay value-added tax and income tax, you can't just rely on the balance sheet to calculate it.

Extended data:

Analysis and evaluation of balance sheet changes;

(a) Analysis and evaluation from the perspective of investment or assets:

1. Analyze the scale of total assets and the changes of various assets;

2 found that the total assets change greatly or have a greater impact on key categories and key projects;

3. Analyze the rationality and efficiency of asset changes;

4. Investigate the adaptability between the change of asset scale and the change of total owner's equity, and then evaluate the stability and security of enterprise's financial structure;

5. Analyze the impact of changes in accounting policies.

(2) Analysis and evaluation from the perspective of financing or equity:

1. Analyze changes in total share capital and various types of financing;

2 key categories and key projects that have changed greatly or have a great impact on rights and interests;

3. Pay attention to analyze and evaluate the impact of off-balance sheet business.

(3) Analysis and evaluation of the reasons for changes in the balance sheet:

1. Variable liability type;

2. Additional investment changes;

3. Type of business change;

4. Variable dividend distribution.

Baidu Encyclopedia-Balance Sheet