How to deal with the accounts of the pre tax income tax relief of small and micro enterprises?
Take the reduction policy of "50% is included in the taxable income, and 20% is paid as the corporate income tax rate" as an example: the premise is to audit and collect. During accounting processing, the payable VAT is calculated directly, and then withdrawn and recorded. For example, if the profit is 80000 yuan, and there is no other adjustment item, the calculated income tax is: 8 * 50% * 20%=80000 yuan. Make an entry: Debit: income tax expense 8000; Credit: taxes payable - enterprise income tax 8000. This is the relevant law about your problem.
