Taxes payable refer to all kinds of taxes and fees that enterprises should pay according to the provisions of the tax law. Combined with the characteristics of logistics enterprises, the following mainly introduces the accounting methods of business tax, urban maintenance and construction tax and other related taxes.
In order to fully reflect and supervise the calculation and payment of taxes payable by enterprises, logistics enterprises should set up the subject of "taxes payable" and set up detailed subjects according to tax types. The account lender shall register all kinds of taxes payable; Various taxes and fees registered and paid by the borrower; At the end of the period, the credit balance indicates the unpaid taxes of logistics enterprises, and the debit balance indicates the overpaid or scheduled taxes. It should be noted that the stamp duty, farmland occupation tax and vehicle purchase tax payable by logistics enterprises do not need to pass the accounting of this subject.
I. Management and accounting of business tax
Business tax refers to a turnover tax for calculating the tax payable by units and individuals engaged in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries, and transferring intangible assets and selling real estate in China. The calculation formula is as follows:
Business tax payable = turnover x business tax rate
Turnover refers to the total price and extra-price expenses charged by taxpayers to the other party for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, agency charges, collecting funds, prepaid funds and other out-of-price charges of various nature. The turnover of transport logistics enterprises engaged in combined transport business is the actual turnover. The method for determining the turnover of logistics enterprises is:
(1) If a logistics enterprise engages in transportation and distribution services within the territory, its turnover shall be the actual income from services.
(2) If the goods are transported out of People's Republic of China (PRC) and transported by other overseas enterprises, the turnover shall be the balance of the total freight minus the freight paid to the carrier enterprise.
(three) engaged in multimodal transport business, the actual turnover of the enterprise as the tax basis. Intermodal transport refers to the transportation of goods from the place of delivery to the place of arrival by more than two enterprises. The characteristics of combined transport are one purchase, one charge and one ticket to the end.
All the above businesses are levied at 3%.
Business tax is levied at the rate of 5%. If a logistics enterprise engages in freight forwarding business, business tax shall be levied at 5% of the net amount after deducting the entrusted freight from business income.
The tax payment period of business tax is 5 days, 10 days, 15 days or one month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers. If the tax cannot be paid within a fixed time limit, it can be paid in installments.
Taxpayers who pay taxes in monthly installments shall declare and pay taxes within 10 days from the expiration date; If the tax is paid on 10 or 15 as the first installment, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 1 0 days of the following month.
In order to calculate the payable business tax and its payment amount, a detailed account of payable business tax should be set under the payable tax account. The lender should register the payable business tax, the borrower should register the paid business tax, and the credit balance at the end of the period is unpaid business tax.
The accounting treatment of business tax payable by logistics enterprises can be as follows:
(1) When calculating the payable business tax according to the turnover and applicable tax rate, the logistics enterprise shall debit the subject of "main business tax and surcharges"; The business tax payable on the sale of intangible assets shall be debited to the subject of "other business expenses"; The business tax payable on the sale of real estate shall be debited to the subject of "fixed assets liquidation". At the same time, according to the actual amount of business tax payable, credit the subject of "tax payable-business tax payable".
(2) When actually paying, according to the amount of business tax payable, debit the subject of "tax payable-business tax payable" and credit the subject of "bank deposit".
Second, the urban maintenance and construction tax
Urban maintenance and construction tax is a tax levied by the state on units and individuals with production and operation income in order to strengthen the maintenance and construction of cities and towns and stabilize the source of funds for urban and rural construction. It is a tax based on value-added tax, consumption tax and business tax. Taxpayers are units and individuals that pay value-added tax, consumption tax and business tax, and the tax rate varies from place to place.
1%-7%. The formula is:
Taxable amount I (VAT payable+consumption tax payable+business tax payable) x applicable tax rate
The tax payment period of urban maintenance and construction tax shall be determined by the competent tax authorities according to the taxpayer's tax payable, and the longest period shall not exceed 1 month.
In order to calculate the payable and actually paid urban maintenance and construction tax, enterprises should set up the subject of "payable tax-payable urban maintenance and construction tax", lenders should register the payable urban maintenance and construction tax, borrowers should register the paid urban maintenance and construction tax, and the final credit balance is unpaid urban maintenance and construction tax. When calculating the payable urban maintenance and construction tax, debit the subjects of "main business tax and surcharge" and "other business expenses" and credit the subjects of "payable tax-payable urban maintenance and construction tax"; The actual payment, debit the "tax payable-payable urban maintenance and construction tax" subjects, credited to the "bank deposit" subjects.
Iii. Accounting for other taxes payable
Taxes payable by logistics enterprises other than business tax, enterprise income tax and urban maintenance and construction tax include property tax, land use tax, vehicle and vessel use tax, personal income tax withheld and remitted, etc. The above taxes payable by logistics enterprises are accounted under the general ledger of "Taxes Payable", and detailed accounts are set according to tax types.
(1) The enterprise shall calculate and pay the property tax, land use tax and vehicle and vessel use tax according to the regulations, and debit the "management fee" subject; Credit "tax payable-property tax payable (land use tax, vehicle and vessel use tax)".
(2) The stamp duty paid by the enterprise according to regulations shall be debited to the subject of "management expenses" or "prepaid expenses" and credited to the subject of "bank deposits".
(III) The enterprise calculates the personal income tax of employees that should be withheld and remitted according to the regulations, debits the title of "Payable Wages" and credits the title of "Payable Taxes-Payable Personal Income Tax".
When actually paying the tax payable, debit the "tax payable" account set according to the detailed account and credit the "bank deposit" account.