临沂九星为您提供:临沂公司注册,营业执照代办,代理记账,记账报税,会计培训等服务!

工厂财税服务领导企业

让广大民营企业家财税无忧

临沂公司注册,临沂会计培训,临沂营业执照代办,临沂代理记账,临沂记账报税

九星会计咨询热线:

0539-6666320

在线咨询

您当前的位置: 首页 - 产品资讯 >

常见税费的会计处理有哪些

发布时间:2020-05-29 13:20:29   点击:次 来源:http://www.jiuxingkuaiji.com

  (1)企业应当计算各种应交税费按照税法,包括增值税、消费税、营业税、所得税、资源税、土地增值税、城市维护建设税、房产税、土地使用税、车辆和船税,教育附加费,和矿产资源补偿费用通过“应交税费”的会计;
  (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)企业在日常经营活动中发生的营业税、消费税、城市维护建设税、资源税、教育费附加、投资性房地产相关的财产税、土地资源使用税等相关税费,按“营业税及附加”计算;
临沂会计培训
  (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)房地产税、车船税、土地使用税、印花税和矿产资源补偿费,应当计入“管理费用”;
  (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)占用耕地税、车船购置税、契税、不能抵扣的增值税、应纳的消费品消费税等应计入资产成本。
  (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.
  以上是临沂会计培训公司小编为大家介绍的相关内容,想要了解更多内容,欢迎访问网站:http://www.jiuxingkuaiji.com
  The above is the introduction of Linyi accounting training company. If you want to know more, please visit the website: http://www.jiuxingkuaiji.com