There is a difference between the tax paid by the property company according to the invoice amount and the business tax accrued according to the income confirmed by accounting. How to deal with the ac

There is a difference between the tax paid by the property company according to the invoice amount and the business tax accrued according to the income confirmed by accounting. How to deal with the accounts? If there is nothing wrong, the difference should be linked to the subject of "tax payable-business tax payable", that is, it should be regarded as prepaid business tax or unpaid.

I. Reasons for differences:

The main purpose of accounting is to comprehensively, truly and accurately reflect the financial status, operating results and changes in financial status of enterprises to managers, investors, creditors and potential investors. Therefore, accounting should follow the principles of objectivity, substance over form and prudence, and pay attention to the realization of income essence, not just the legal realization of income.

The purpose of tax law is to measure the economic income obtained by paying taxes in a certain period of time, so as to collect a certain amount of taxes to ensure the national fiscal revenue and meet the needs of the government to realize its economic and social functions. Therefore, tax collection should follow the principles of legality and ensuring income, and pay attention to the tax basis for defining and accurately calculating the taxable amount.

Second, the business tax entry method:

1, when accounting, business tax is accrued according to the confirmed income multiplied by the tax rate, accounting entries:

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable

2. Tax items:

Borrow: taxes payable-business tax payable

Loans: bank deposits

Third, the difference performance (processing)

Taxes payable-Business tax payable is the subject of business tax accounting. When the income confirmed by accounting is greater than the income in tax law (invoice amount), there is a credit balance in the subject of "tax payable-business tax payable", which means that the income in accounting has not been paid before the reporting period; When the income confirmed by accounting is less than the income in the tax law, it means that the income that has been declared for tax payment does not meet the income confirmed by accounting and has not been accrued.