Taxable amount refers to the accounting of taxable amount, which means that every enterprise must pay taxes to the state and pay various fees and funds according to law when making profits during a certain period of production and operation.
1. When drawing:
Borrow: Taxes payable-VAT payable (transfer-out unpaid VAT)
Loan: Taxes payable-VAT unpaid
2. When paying next month:
Debit: Taxes payable-Unpaid VAT
Loans: bank deposits
3. If the tax was paid last month, when it was paid last month:
Borrow: Taxes payable-VAT payable (taxes paid)
Loans: bank deposits
4. Month-end carry-over:
Debit: Taxes payable-Unpaid VAT
Loan: Taxes payable-VAT payable (taxes paid)
Collection range
The change from business tax to value-added tax mainly involves transportation and some modern service industries.
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.