How do tourism small-scale differential tax enterprises declare and make accounts?

Generally speaking, 1 and (1) are accrued quarterly according to profits, and paid before 15 of the following month, and 1-4 is paid in advance every quarter, and settled at the annual final accounts and before May of the following year.

(2) However, in some places, monthly accrual is adopted, specifically according to the requirements of the local IRS. No matter whether it is accrued quarterly or monthly, enterprise income tax should be settled in the annual final accounts. Deduct the income tax amount recorded in the fourth quarter from the settlement amount, and the difference will be regarded as the accrued amount in the fourth quarter.

2. Tax amount for differential taxation = (total amount-amount subcontracted or distributed to others) /( 1+3%) Ordinary taxation = income including tax /( 1+3%)

3, the pilot enterprises under the differential tax accounting treatment:

(1) When ordinary taxpayers in the pilot taxpayers receive taxable services, if they can implement differential tax according to the provisions, the value-added tax allowed to be deducted according to the provisions of the tax law shall be debited by subjects such as "Taxes payable-VAT payable (output tax)".

(2) Debit "main business cost" and other subjects according to the difference between the actual paid or payable amount and the above-mentioned VAT, and credit "bank deposit" and "accounts payable" according to the actual paid or payable amount.

(3) The following figure shows the account book of the subsidiary ledger.

Extended data:

(1) Accounting entries are indispensable in accounting.

(2) Accounting entries refer to the records indicating the accounts that should be borrowed and the amount borrowed by an economic business, which are referred to as entries for short. According to the requirements of double-entry bookkeeping method, the account name, bookkeeping direction and amount are used to reflect the corresponding relationship between accounts for each economic transaction.

(3) Accounting entry refers to a concise record of determining and listing the name and amount of the proposed debit and credit account according to the requirements of accounting rules when economic business occurs. As shown in the figure below:

(4) The format and requirements of accounting entries are: borrow first and then lend; Loans should be written separately, and the words and figures of the amount should be staggered; In the case of one loan and many loans or one loan and many loans, the characters and figures of the borrower or lender must be aligned.