应交税金

1
Tax payable
所得税费不是财务费用(Financial expenses)，应该计算本期应交的所得税，借方计入所得税科目，贷方计入应交税金(Tax payable)-所得税科目。财务费用(Financial expenses)主要是利息收入和支出，银行
2
Tax payable - income tax
... 其他长期负债Other long term liabilities 应交税金-所得税Tax payable - income tax 应交税金-增值税Tax payable - VAT ...
3
Tax payable - VAT
... 应交税金-所得税Tax payable - income tax 应交税金-增值税Tax payable - VAT 应交税金-营业税Tax payable - business tax ...
4
Tax payable - others
... 应交税金-其他Tax payable - others 递延税款贷项Deferred taxation credit 股本Share capital ...

短语

1
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
2
交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
3
期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。
The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.

应交税金
应交税金是根据税法规定应上缴的各种税款。是应付帐款的一种。主要包括应该交纳的产品税、增值税、城市维护建设税、营业税、资源税、所得税、调节税、盐税、烧油特别税等。为了反映各种税金的应交和实际交纳情况，应设置“应交税金”帐户进行核算。企业月终计算出当月应交纳的税款，贷(增)记该帐户，实际交纳时，借 (减)记该帐户，月末，余额在贷方，表示应交未交的各种税款，如为借方余额，则是多交的税金。“应交税金”帐户还应按税金种类设置明细帐，进行明细分类核算。

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