(1) An enterprise shall calculate all kinds of taxes and dues payable in accordance with the tax law, including 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 ship tax, education surcharge, and mineral resource compensation expenses, which are subject to the accounting of "taxes and dues payable";
(2) The business tax, consumption tax, urban maintenance and construction tax, resource tax, education surcharges, property tax related to investment real estate, land resource use tax and other related taxes incurred in the daily business activities of the enterprise shall be calculated according to "business tax and surcharges";
(3) The real estate tax, vehicle and ship tax, land use tax, stamp tax and mineral resource compensation fee shall be included in the "management fee";
(4) Land occupation tax, vehicle and ship purchase tax, deed tax, non deductible value-added tax, consumption tax of consumer goods, etc. shall be included in the asset cost.
The above is the introduction of Linyi accounting training company. If you want to know more, please visit the website: http://www.jiuxingkuaiji.com