Accounting entries for stamp duty paid by enterprises are usually divided into the following situations: 1. If the amount of stamp duty paid by the enterprise is small, such as fixed decal business account books, property rights certificates, etc., it is not necessary to estimate the tax payable, and it will not pass the accounting of "tax payable" (key point). If the amount is small, you can directly reduce bank deposits or cash on hand. Stamp duty actually paid: borrowing: management fee (stamp duty) loans: bank deposits, cash on hand, etc. Second, through the accounting of taxes and fees payable, in practice, in many places, the stamp duty on sales contracts is calculated and paid directly according to a certain proportion of the actual purchase, sales or purchase and sale total multiplied by the tax rate. At this time, many enterprises will first accrue this month's stamp duty through "taxes payable", and then offset the taxes payable when they actually pay next month. For example, according to the relevant provisions of the Administrative Measures for the Verification and Collection of Stamp Duty in Henan Province (Y.D.F. [2005] No.43), the tax basis of the purchase and sale business is verified according to the proportion of 70% of the actual purchase and sale or the total purchase and sale amount, and the stamp duty is collected according to the "purchase and sale contract" tax item. Of course, the regulations of different provinces are different, so enterprises must first consult the relevant local regulations when actually calculating and paying stamp duty. Accounting entries of stamp duty accrued this month: debit: management fee loan: tax payable-actual payment of stamp duty accounting entries: debit: tax payable-stamp duty loan: bank deposit, cash on hand, etc. Three. According to the accounting standards for small enterprises and accrual principle, the following entries should be made: debit: adjustment of profit and loss of previous years: bank deposits cannot be included in the expenses of the current year because they belong to the expenses of previous years. If it is accrued in the current year, make the following entries: Debit: business tax and additional loans: taxes payable-stamp duty payable According to the accounting standards for small businesses, stamp duty is included in the "business tax and additional" account, while the accounting standards for business enterprises are included in the "management expenses" account.
Legal objectivity:
Article 51 of the Tax Administration Law stipulates that the tax overpaid by taxpayers shall be refunded immediately after being discovered by the tax authorities; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.