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How do I account for the taxes paid and adjusted?

点击量: Release time: March 07, 2019 17:05:37 Source: Global Online School Traffic:

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    [Abstract] According to the concerns of financial staff, the editor of the Global Network School shared this article, "How do I settle the tax for the settlement and payment of additional taxes?" As a financial staff, we need to master the knowledge points.

    Question: How do I account for taxes paid and added?

    answer:

    The differences between corporate income tax reporting and financial accounting results can be divided into permanent differences and temporary differences, of which permanent differences need to be adjusted to income tax expenses, and temporary differences are included in "deferred tax assets" or "deferred income tax Debt ".

    1. The annual income of the enterprise is calculated and paid. When the annual corporate income tax payable is greater than the prepaid tax:

    (1) After settlement and payment, the enterprise income tax payable is generated:

    Borrowing: previous year profit and loss adjustment (the part that affects the income tax expenses of the previous year may also be on the lender)

    Deferred income tax assets (deductible temporary differences)

    Credit: Taxes payable-Corporate income tax payable (taxes payable after settlement)

    Deferred income tax liabilities (taxable temporary differences arising)

    (2) Payment of tax due for settlement and settlement:

    Borrow: Taxes payable-Corporate income tax payable

    Loan: bank deposit

    (3) Carry forward "adjustment of previous year profit and loss":

    Borrow: Profit Distribution-Undistributed Profit

    Loan: previous year profit and loss adjustment

    (4) Adjust the relevant amount of "profit distribution" (adjust the profit distribution at the end of the year):

    Borrow: Surplus reserve-Statutory surplus reserve

    Surplus reserve-Arbitrary surplus reserve

    Loan: Profit Distribution-Undistributed Profit

    share to: Edit: Zhao Jing

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