Refers to the value-added tax payable calculated last month and the amount paid in this period. This is the amount of monetary funds payable in the previous period.
The difference between the tax payable in the previous period and the tax unpaid at the end of the period.
1, different functions
Taxable amount is mainly the company account used for deposit and withdrawal and transfer;
However, unpaid taxes are used to settle all laws and regulations, including withdrawing cash and paying employees' wages and benefits, while general deposit accounts can only handle general settlement business, but cannot withdraw cash and pay employees' wages and benefits.
2. Different in nature
The taxable amount can be settled by transfer, deposited in cash, and cash withdrawal is not allowed. ..
Unpaid taxes can be deposited or withdrawn at any time, but the withdrawn funds must be transferred to basic account by company transfer check, and then withdrawn by company cash check.
3. Different purposes
The purpose of tax payable is to determine whether the internal control of the audited entity can prevent and find out the major misstatement or omission of some financial statements.
However, the tax is not used to deal with the risk of material misstatement. In order to prove that control can prevent or find and correct major misstatements at the identification level, it is necessary to obtain the relevance and reliability of audit evidence. The higher the requirements for the relevance and reliability of audit evidence, the larger the scope of control testing.
4. The scope of coverage is different.
Taxable amount includes: salaries of administrative and technical personnel, personnel who purchase, keep and drive various machinery and vehicles, stevedores before materials arrive at the site warehouse, full-time trade union personnel, medical personnel and other personnel paid by construction management fees or non-operating expenses.
Unpaid taxes include: income obtained by individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, auditing, painting and calligraphy, sculpture, video recording, performance, agency service and other services.
5, the test properties are different
Technically speaking, tax payable is still an analysis procedure, which mainly evaluates information by studying the relationship between data, but this technical method is only regarded as a substantive procedure, that is, identifying various transactions, account balances, presentation and related determination of whether there is misstatement.
Unpaid tax is an audit procedure, which aims to evaluate the effectiveness of internal control in preventing or discovering and correcting major misstatements at identified levels.
The difference between taxable amount and taxable income.
1. Taxable income is the tax basis of enterprise income tax. According to the provisions of the enterprise income tax law, taxable income is the total income of an enterprise in each year, after deducting non-taxable income, tax-free income, various deductions and losses made up in previous years.
2. The income tax payable is the tax payable by the enterprise in the current period, which is equal to the taxable income multiplied by the applicable tax rate. Taxable amount is the result of multiplying taxable income by applicable tax rate, which is expressed by the following formula: taxable amount = taxable income * applicable tax rate.
What does it mean to pay the tax payable in the previous period? Generally speaking, in fact, according to the relevant introduction materials explained by Bian Xiao, we all know the meaning of this question. Simply put, it is the current profit of paying the value-added tax that should be paid last month. If you think the above information is incorrect, it doesn't matter. You might as well search for relevant information on this website for study, or ask the teacher directly.