(1) An enterprise shall calculate all kinds of taxes and dues payable in accordance with the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, vehicle and ship tax, education surcharge, and mineral resource compensation expenses, which are subject to the accounting of "taxes and dues payable";
(2)企业在日常经营活动中发生的营业税、消费税、城市维护建设税、资源税、教育费附加、投资性房地产相关的财产税、土地资源使用税等相关税费，按“营业税及附加”计算;
(2) The business tax, consumption tax, urban maintenance and construction tax, resource tax, education surcharges, property tax related to investment real estate, land resource use tax and other related taxes incurred in the daily business activities of the enterprise shall be calculated according to "business tax and surcharges";
(3)房地产税、车船税、土地使用税、印花税和矿产资源补偿费，应当计入“管理费用”;
(3) The real estate tax, vehicle and ship tax, land use tax, stamp tax and mineral resource compensation fee shall be included in the "management fee";
(4)占用耕地税、车船购置税、契税、不能抵扣的增值税、应纳的消费品消费税等应计入资产成本。
(4) Land occupation tax, vehicle and ship purchase tax, deed tax, non deductible value-added tax, consumption tax of consumer goods, etc. shall be included in the asset cost.
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The above is the introduction of Linyi accounting training company. If you want to know more, please visit the website: http://www.jiuxingkuaiji.com
