税费的计算（Calculation of taxes and fees）.docVIP

税费的计算（Calculation of taxes and fees） First, the accounting treatment Because of the advertising industry is not relative industry accounting system, so the relevant accounting treatment can refer to the new enterprise accounting system, the main representation of income, cost, expenses and related tax accounting. 1, income accounting When advertising revenue or agency advertising revenue is obtained Cash, bank deposits, accounts receivable, etc. Credit: the main business income - advertising revenue When obtaining other income (according to the specific income set corresponding details for accounting) Cash or bank deposits Loans: main business income - other income 2, cost accounting Advertising costs or agency costs incurred by advertising revenue or agency advertising revenue Borrowing: the main business cost - advertising costs Cash, bank deposits, accounts payable, etc. The cost of other related services arising from the acquisition of other services Main business cost other service cost Cash, bank deposits, accounts payable, etc. 3, the cost of accounting When it comes to the expenses involved Borrowing: operating expenses Cash, bank deposits, etc 4, the relevant taxes and fees accounting When the sales tax is raised Taxes and surcharges on main business Credit: tax payable - business tax payable When the business tax is paid Tax payable: sales tax payable Cash or bank deposit When carrying out the urban construction tax Taxes and surcharges on main business Credit: tax payable - urban construction tax payable When paying the urban construction tax Should pay tax should pay the urban construction tax Cash or bank deposit When the enterprise income tax is calculated Income tax Credit: tax payable - enterprise income tax payable When the enterprise income tax is paid Tax payable: enterprise income tax should be paid Cash or bank deposit When additional education fees are added Taxes and surcharges on main business Loan: other accounts payable -- should pay additi