Taxes and surcharges refer to the relevant taxes and fees that should be borne by enterprises for business activities, including consumption tax, urban maintenance and construction tax, education surcharge, resource tax, real estate tax, urban land use tax, vehicle and vessel tax, stamp duty, etc. These taxes and fees need to be collected and apportioned according to certain rules and standards to ensure the authenticity and accuracy of accounting records. In this article, we will take a closer look at taxes and additional accounting.
1. Consumption tax.
Consumption tax is a turnover tax levied on specific consumer goods and consumption behaviors. Depending on the product and industry, the GST rate and calculation method are also different. When accounting for consumption tax, enterprises need to calculate the amount of consumption tax payable according to a certain proportion of sales revenue, and carry out accounting treatment in accordance with the regulations.
2. Urban maintenance and construction tax.
Urban maintenance and construction tax is a tax levied by the state on units and individuals who pay value-added tax and consumption tax, based on the actual amount of tax paid. The basis of the urban maintenance and construction tax is the actual amount of value-added tax and consumption tax paid by the taxpayer, and the tax rates are % according to the location of the taxpayer. When accounting for urban maintenance and construction tax, enterprises need to calculate the amount of urban maintenance and construction tax payable according to a certain proportion of the actual value-added tax and consumption tax paid, and carry out accounting treatment in accordance with the regulations.
3. Additional education fees.
The education surcharge is a surcharge levied by the state to support the development of education. The education surcharge is levied on the basis of the actual amount of VAT and consumption tax paid by the taxpayer, and the levy rate is 3%. When carrying out the surcharge accounting of education fees, enterprises need to calculate the surcharge of education fees payable according to a certain proportion of the actual VAT and consumption tax paid, and carry out accounting treatment in accordance with the regulations.
4. Resource tax.
Resource tax is a tax levied by the state on enterprises and individuals who exploit and utilize natural resources for the economic benefits they have obtained due to the exploitation and utilization of natural resources. Resource tax is calculated on the basis of the sales amount or sales volume of taxable products of the taxpayer, and the tax rate varies according to different resources and products. When accounting for resource tax, enterprises need to calculate the amount of resource tax payable according to a certain percentage of the sales or sales volume of taxable products, and carry out accounting treatment in accordance with the regulations.
5. Property tax.
Real estate tax is a kind of property tax levied by the state on the owners or managers of real estate within the scope of cities, county seats, organized towns and industrial and mining areas. The property tax is calculated on the basis of the original value of the taxpayer's property or rental income, and the tax rate is 12% and 12%. In the accounting of property tax, enterprises need to calculate the amount of real estate tax payable according to the original value of the property or a certain proportion of the rental income, and carry out accounting treatment in accordance with the regulations.
6. Urban land use tax.
Urban land use tax is a kind of property tax levied by the state on land use rights holders within the scope of cities, county seats, organized towns and industrial and mining areas. The urban land use tax is calculated on the basis of the actual land area occupied by the taxpayer, and the tax rate varies according to different regions and uses. When accounting for urban land use tax, enterprises need to calculate the amount of urban land use tax payable according to a certain proportion of the land area actually occupied, and carry out accounting treatment in accordance with the regulations.
7. Vehicle and vessel tax.
Vehicle and vessel tax is a property tax levied by the state on the owners or managers of vehicles and ships within the territory of the People's Republic of China. Vehicle and vessel tax is calculated on the basis of the tonnage or number of seats of the taxpayer's taxable vehicle or vessel, and the tax rates are fixed tax rate and proportional tax rate respectively. When accounting for vehicle and vessel tax, enterprises need to calculate the amount of vehicle and vessel tax payable according to a certain proportion of the tonnage or number of seats of the taxable vehicle or vessel, and carry out accounting treatment in accordance with the regulations.
8. Stamp duty.
Stamp duty is a voucher tax levied by the state on economic contracts, property rights transfer documents, business account books, rights licenses and other documents. The basis for calculating stamp duty is 005%-0.1% ranged. When calculating stamp duty, the enterprise needs to calculate the amount of stamp duty payable according to a certain proportion of the price of the taxable voucher and carry out accounting treatment in accordance with the regulations.