Hello! Does the income statement of accounting standards for small businesses include property tax, stamp tax and land use tax in business tax and surcharges? In explaining this theme, it will

Small enterprises should pay urban land use tax, property tax, travel tax, mineral resources compensation fee and sewage charge according to regulations, debit "business tax and surcharge" and credit "tax payable" (urban land use tax, property tax, travel tax, mineral resources compensation fee and sewage charge).

"Business tax and surcharge" accounts for the consumption tax, business tax, urban maintenance and construction tax, resource tax, land value-added tax, urban land use tax, property tax, vehicle and vessel tax, stamp duty and education surcharge, mineral resources compensation fee, sewage charges and other related taxes and fees that small enterprises should bear in their daily production and business activities.

When small enterprises pay stamp duty, they directly debit "business tax and surcharges" and credit "bank deposits".

Non-small enterprises should set up a detailed account of "tax payable-property tax payable" when conducting property tax accounting. When withholding tax, debit "management fee" and credit "tax payable-property tax payable"; When paying taxes, debit "tax payable-property tax payable" and credit "bank deposit".