营业税金及附加（国外英文资料）
Operating taxes and additional editing
Business tax and additional:the business tax,consumption tax,city maintenance construction tax,resource tax and education fee that reflect enterpri,s main business should be paid for.Fill the indicators should be paid attention to when,after the new tax system,accounting regulations on VAT payable no longer included in the item "advocate business wu taxes and add",both general taxpayer and small-scale taxpayer shall parate reflected in the "schedule of VAT payable*.According to the annual accumulative count of the corresponding index in the enterpri accounting"income statement”.
Additional belongs to the surcharge,urban maintenance and construction tax and educational expens is according to the current enterpri actual pay value added tax, consumption tax and business tax three tax added a certain percentage of tax calculation.
Chine name
Business tax and additional
Foreign names博时基金管理有限公司
警察等级划分
The Sales tax and extra earlier
Old The name线上小游戏
Main business tax and additional
Package enclod赵薇个人资料
Sales tax,consumption tax,etc
1content editing
Business taxes and the addition reflect the business tax, consumption tax,resource tax,education fee and the urban maintenance construction tax.
Business tax
The business tax is a tax levied by the state on the provision of various taxable rvices,the transfer of intangible asts,or the units and individuals that ll real estate.The business tax is calculated according to
the amount of the turnover or the amount of the transaction.冰心的名言名句
The consumption tax
Consumption tax is a country in order to regulate the consumption structure,correctly guide consumption direction,on the basis of general VAT,choo some consumer goods,to impo a consumption tax.A consumption tax shall be levied at the price of the sales tax,which shall be included in the sales tax,which shall be offt
by the sales tax.
Resource tax
The resource tax is a tax levied by the state on the production of mining products or the units and individuals that produce salt in the territory of China.Resource tax shall be calculated according to the amount of the taxable product and the amount of tax amount prescribed,and the formula shall be:
Amount of tax payable=amount of tax payable
突兀的反义词The amount of taxation in this area shall be:the quantity of taxable products for exploitation or production of taxable products;If the taxable products are ud for exploitation or production,the quantity of the tax shall be the quantity of the tax.
僵蚕的功效与作用The resources tax payable by the foreign sales taxable products shall be recorded in"business taxes and additional"*subjects;The resources tax that should be paid by the taxable products shall be included in the ""production cost"and"manufacturing expens'*.
add
Education fees are attached to the cost of raising the cultural quality of the people in order to develop the education cau of our country.The fee shall be calculated according to the proportion of the turnover tax in the enterpri and shall be paid with the turnover tax.
The city maintains a tax on construction
In order to strengthen the maintenance and construction of the city,and to expand and stabilize the financing of the construction of urban maintenance,the state has impod a tax on urban maintenance and construction.
It should be noted that the above mentioned''business tax and additional"*taxes do not include income tax and value-added tax.The"income tax"will appear at the bottom of the income statement,and the value added tax,due to its special accounting methods,will not be reflected in the company,s income statement.Then there is"advocate business wu taxes and add"only reflect the main business for the payment of taxes,not including caud by other business income,non-operating income tax.
2subject usage editor
The business tax,exci tax,city maintenance construction tax,resource tax and education fees attached to the business activities of the undergraduate business enterpris are related to the tax.The property tax,the vehicle u tax,the land u tax,the stamp duty is in management fee"and so on account accounting,not the undergraduate cour accounting.
The enterpri shall calculate and determine the taxes and fees related to the business activities according to the regulations,and the subject such as*payable taxes and taxes"shall be recorded in the undergraduate cour. Enterpris receive the return of the consumption tax,
business tax and other original credited in taxes,should according to the actual amount received,debi
网络求职
t"bank deposit"cour,this is credited.
At the end of the term,the undergraduate balance should be transferred to the"profits of the year"subject,and the remaining bachelor*s degree should be without balance.Due to the different methods of calculating the sales of the items in the installment plan,the new item will be added
to the"long-term receivables'*.
Computing and classification editing
One,the business tax has nine tax categories: transportation,construction,post and telecommunication, cultural and sports industry apply3%tax rate;The
financial insurance industry,the rvice industry,the transfer of intangible asts,the sale of real estate for the5percent tax rate,the entertainment industry is applicable to the tax rate of5to20percent.But along with the advancement of business tax change paid VAT, transportation items,items in the post of postal and
te1ecommunication rvices,rvices items in the warehou and the advertising industry,transfer of intangible ast items in the transfer of trademark rights,the transfer of copyright,the transfer of pate
nt rights,non-patented technology,stop execution.
Article 2.The tax and education fees of the city shall be paid in addition to the amount of value-added tax,business tax and consumption tax of7%and3%respectively.
