Answer: 1, hand in the Zhang Wu processing that should pay value added tax that month. The enterprise pays the value added tax that should pay that month, borrow write down " should hand in duty to expend -- should pay value added tax (already handed in taxes) " course (miniature taxpayer should borrow write down " should hand in duty to expend -- should pay value added tax " course) , borrow write down " bank deposit " course.
2, hand in the Zhang Wu that value added tax did not pay during before to handle. The enterprise pays the value added tax that did not pay during before, borrow write down " should hand in duty to expend -- did not pay value added tax " course, borrow write down " bank deposit " course.
3, the Zhang Wu processing of prepay value added tax.
Estate development company after prepay value added tax, when till duty to pay taxes happens,answering square but from " should hand in duty to expend -- pay value added tax beforehand " course carry forward comes " should hand in duty to expend -- did not pay value added tax " course.
Borrow: Should hand in duty to expend -- pay value added tax beforehand
Borrow: Bank deposit
Lunar end carry forward: Borrow: Should hand in duty to expend -- did not pay value added tax
Borrow: Should hand in duty to expend -- pay value added tax beforehand
What meaning is prepay of enterprise income tax?
Of enterprise income tax imposing kind is: Press year of computation, in installment prepay, collect pay calculating Qing Dynasty end of the year.
Enterprise income tax perhaps divides season prepay minute months.
Enterprise ought to from month or the sun of quarterly end rises 15 days inside, to the tax authority the newspaper sends pay taxes of prepay enterprise income tax to declare a watch, prepay imposition.
Enterprise ought to inside 5 months since the day from year end, to the tax authority the newspaper sends pay taxes of year enterprise income tax to declare a watch, collect pay calculating Qing Dynasty, settle should capture should return tax payment.
