Calculation And Payment Of Other Taxes

Normal month,

(1) income tax

The income tax is usually paid quarterly, and the year-end settlement is made.

When accounting is done at the end of the quarter, accounting should give full consideration to the operation of each quarter in the quarter, and estimate the amount of income tax payable in the quarter before making the account.

There are many ways to collect and calculate income tax. Accounting should deal with the proportion of income and expense documents according to the way of enterprise income tax collection.

The income tax shall also be collected at the end of the quarter, and the amount of tax shall be charged after the tax return is made in the next month.

(two) press

Some taxes are usually not calculated on a monthly basis, for example, the purchase and sale contracts in stamp duty are usually paid on a quarterly basis; the real estate tax and land use tax are generally paid in half a year, and the specific payment month is stipulated by the local tax authorities.

After entering the enterprise, accountants should first determine the main reporting tax types and specific reporting hours of enterprises, declare them on time in the declaration month and pay taxes in full.

(three) special taxes

Some taxes, such as vehicle purchase tax, vehicle and vessel tax, deed tax and land value added tax, are usually not encountered at ordinary times. Therefore, do not pay special attention to them.