会计文本文档52553(国外英语资料).docVIP

会计文本文档52553(国外英语资料) The accounting document.Txt26 choose self-confidence, is to choose easy, is the choice of its fame in front, is to choose the forces in front of distraction confident sail go with head high and chest out, breaking the flow forward, the shows style fighting. Tax accounting entries 22:18:03 (2010-07-10) reproduced the original label: reproduced Address: tax accounting entries Daquan Author: elegant fragrance First, the main business income tax accounting treatment The main business refers to the taxpayers, mainly in transportation, construction, real estate, finance and insurance, telecommunications, culture and sports, entertainment, tourism, catering and service industries as the main business of this business, and business to mining, production and management of resource tax taxable products for the main business items. The main business tax and surcharges, is refers to the enterprise should pay in the main business income of the business tax, resource tax, city maintenance and construction tax, real estate development enterprises, land value-added tax, surcharge for education and cultural development fund. If the enterprise is concurrently engaged in the business mentioned above, the accounting treatment shall be carried out separately and concurrently with the revenues and costs of the business, and the relevant taxes and fees shall be dealt with in accordance with the taxes and surcharges of the main business transactions. If the business income and cost can not be accounted for separately, the revenues, costs and related taxes and fees arising from them shall be handled by tax accounting in accordance with other business income and expenses. The taxpayer shall pay the tax on the city maintenance and construction tax and the educational fees paid by the value-added tax payer according to the taxes and surcharges of the main business. The enterprise to advance payments by installments, sales of goods (products), the sale of real estate, the tr