The tax payable is mainly calculated and calculated according to the tax law, including VAT. Excise tax , business tax, enterprise income tax, resource tax, land increment tax, urban maintenance and construction tax, property tax, stamp duty, personal income tax, land use tax, vehicle and ship tax, education fee and so on.

income Taxation The income tax expense that should be deducted from the total profits of the current period should be accounted for by the main accounting business according to the income tax rules.

Should hand in Taxation And the income tax expense is a subject set up by the new accounting standards. The new accounting standards change the original enterprise accounting system "payable tax" and "other payable" subjects into "taxes payable" subjects, and change the income tax subjects into "income tax expenses" subjects.