How to calculate vehicle and vessel tax and stamp duty?
For a while, vehicle and vessel tax and stamp duty were changed to business tax and surcharge. The following is the knowledge of accounting for vehicle and vessel tax and stamp tax. Welcome Everyone reads and understands.
Article 1 of Article 2221 Tax Payable Account of "Accounting Accounts and Main Account Processing" stipulates that enterprises accounting for this account shall calculate according to the provisions of tax law Various taxes and fees that should be paid include value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, vehicle and vessel use tax, education surcharge, mineral resource compensation fee, etc. .
The amounts that the enterprise does not need to estimate, such as stamp duty, farmland occupation tax, etc., are not accounted for in this account.
Management expenses include company expenses incurred by the company's board of directors and administrative departments in the operation and management of the enterprise or that should be borne by the enterprise (including administrative department employee salaries, repair costs, material consumption, amortization of low-value consumables, Office expenses and travel expenses, etc.), union funds, board of directors fees (including board member allowances, meeting fees and travel expenses, etc.), agency fees, consulting fees (including consultant fees), litigation fees, business entertainment expenses, real estate taxes, vehicle and boat use tax, land use tax, stamp duty, technology transfer fee, mineral resource compensation fee, research fee, sewage discharge fee, etc.
According to the above regulations, stamp duty is directly included in the management expense account when paid, and is not accrued through the tax payable account; vehicle and vessel tax is accrued through the tax payable account, and at the same time, it is included in the tax payable account. Administrative expenses? Subject. Scope and objects of stamp tax
The current stamp tax is only levied on the vouchers listed in the "Interim Regulations on Stamp Duty", and vouchers not listed are not taxed. The officially listed vouchers are divided into five categories, namely economic contracts, property rights transfer documents, business account books, rights licenses and other vouchers confirmed by the financial department. The specific taxation scope is as follows:
Stamp duty taxation scope
1. Economic contracts
Ten major categories of contracts are listed in the tax item and tax rate table. They are:
(1) Purchase and sale contract. Including contracts for supply, pre-order, procurement, purchase-sales combination and collaboration, adjustments, compensation, barter, etc. It also includes subscription vouchers for books, newspapers, periodicals, and audio-visuals entered into between publishing units and issuing units (excluding subscribing units and individuals).
For transfer orders (or orders, cards, books, forms, etc. with other names) for the distribution and allocation of goods and material supplies in industry, commerce, materials, foreign trade and other departments, their nature and purpose should be distinguished, that is, See whether it is used as an execution plan within the department or in lieu of a contract to determine whether it is decaled. Any voucher that clearly defines the supply and demand relationship between the two parties and is based on the supply and settlement of goods and is of a contractual nature shall pay stamp duty in accordance with regulations.
Stamp duty is levied on various taxable certificates signed by taxpayers in electronic form in accordance with regulations.
For power purchase and sale contracts signed between power plants and power grids, and between power grids and power grids (except for the mutual power supply of power grids at all levels within the State Grid Corporation system and China Southern Power Grid Corporation system), the electricity purchase and sale contract shall be levied according to the purchase and sale contract. stamp duty. No stamp duty is levied on power supply contracts signed between the power grid and users.
(2) Processing contract. Including processing, customization, repair, repair, printing, advertising, surveying, testing and other contracts.
(3) Construction project survey and design contract. Including general contract, subcontract and subcontract of survey and design contract.
(4) Construction and installation project contract. Including general contract, subcontract and subcontract of construction and installation project contract.
(5) Property lease contract. Including contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.; also includes contracts signed by enterprises and individuals leasing stores, counters, etc., but does not include leasing contracts signed by enterprises and competent authorities.
(6) Goods transportation contract. Including civil air transport, railway transport, maritime transport, inland water transport, road transport and combined transport contracts.
(7) Warehousing and custody contract. Including warehousing, custody contracts or warehouse receipts and warehouse receipts (or warehouse receipts) used as contracts. If certain irregularly used vouchers are inconvenient for tax calculation, the settlement documents can be used as vouchers for tax calculation.
(8) Loan contract. Including loan contracts signed by banks and other financial organizations and borrowers (excluding interbank lending).
(9) Property insurance contract. Including property, liability, guarantee, credit and other insurance contracts.
(10)Technical contract. Including technology development, transfer, consulting, service and other contracts. Among them:
Technology transfer contracts include contracts written for the transfer of patent applications and non-patent technology transfers, but do not include contracts written for the transfer of patent rights and patent implementation licenses. The latter applies to the "property transfer document" contract.
A technical consulting contract is a technical contract entered into by the parties to the contract for the analysis, demonstration, evaluation, prediction and investigation of relevant projects. General legal, accounting, auditing and other aspects of consulting do not belong to technical consulting. There is no stamp on the contract.
The scope of taxation for technical service contracts includes technical service contracts, technical training contracts and technical intermediary contracts.
2. Property rights transfer documents
Property rights transfer is the change of property rights relationship, which is reflected in the change of the property rights subject. Property rights transfer documents are civil legal documents entered into between the property rights transferor and the transferee during the process of property rights changes such as sale, exchange, inheritance, donation, division, etc.
The property rights transfer documents included in my country’s stamp tax items include property rights transfer documents for five property rights including property ownership, copyright, exclusive rights to trademarks, patent rights, and rights to use proprietary technology. Among them, property ownership transfer documents refer to documents written for the transfer of ownership of real estate and movable property registered by government management agencies, including stocks issued to the public by joint-stock enterprises, documents written for purchase, inheritance, and donation. Property transfer documents. The other four items are property rights transfer documents for intangible assets.
In addition, stamp duty is levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on property rights transfer documents.
3. Business account books
The business account books in the stamp tax category belong to the financial accounting books. They are set up in accordance with the requirements of the financial accounting system and reflect the production and business activities. According to the different contents reflected in the business account books, the tax items are divided into two categories: account books recording funds (referred to as fund account books) and other business account books, so that two tax calculation methods can be adopted: tax calculation based on amount and tax based on piece.
(1) Fund account book. It is an account book that reflects the increase or decrease in the amount of paid-in capital and capital reserve of a production and operating unit.
(2) Other business accounts. It is an account book that reflects the content of other production and operation activities other than capital assets, that is, in addition to the capital account book, it is an account book for production and operation that belongs to the financial accounting system.
The taxable objects of stamp duty
The entities that write and receive the certificates listed in the "Interim Regulations of the People's Republic of China on Stamp Duty" within the territory of the People's Republic of China and the Individuals are all taxpayers of stamp duty and must pay stamp duty in accordance with regulations. Specifically:
1. Contractor.
2. Establishment person.
3. The person who sets up the account book.
4. Recipient.
5. User. ;