税金及附加以什么填列：中英文双语解读

税金及附加是企业财务报表中的重要部分，反映了企业需要缴纳给国家的各种税费和其他附加费用。那么，税金及附加在财务报表中是以什么为基础进行填列的呢？

税金及附加的填列主要依据国家税收法规和企业会计准则。企业必须按照国家税收法规的规定，计算和缴纳各种税金，如所得税、增值税、消费税等。这些税金的计算和缴纳是基于企业的应税收入、应纳税额等税务要素进行的。

除了税金外，附加费也是税金及附加的重要组成部分。附加费通常是根据企业的销售额、营业额或其他相关指标，按照一定比例或固定金额计算得出的。附加费的种类和计算方式也是由国家税收法规或相关政策规定的。

在财务报表中，税金及附加的填列通常分为两个部分：一是当期应缴纳的税金及附加，二是已缴纳但尚未在财务报表中反映的税金及附加。当期应缴纳的税金及附加是根据企业的当期应税收入和应纳税额计算得出的，反映了企业当期应缴纳的税费和附加费用。已缴纳但尚未在财务报表中反映的税金及附加则是指企业已经缴纳但尚未在当期财务报表中反映的税金及附加费用。

总的来说，税金及附加的填列是基于国家税收法规和企业会计准则的规定，以企业的应税收入、应纳税额、销售额、营业额等为基础进行计算和填列的。正确填列税金及附加，有助于企业准确反映自身的财务状况和经营成果，也有助于企业合理规划和控制税费支出。

英文版

Taxes and Surcharges: What Are They Based On? A Bilingual Chinese-English Guide

The recording of taxes and surcharges is primarily based on national tax regulations and accounting standards. Companies must calculate and pay various taxes, such as income tax, value-added tax, and consumption tax, in accordance with the provisions of national tax regulations. The calculation and payment of these taxes are based on tax elements such as taxable income and taxable amount of the enterprise.

In addition to taxes, surcharges are also an important component of taxes and surcharges. Surcharges are usually calculated based on the company's sales, turnover, or other relevant indicators, according to a certain proportion or fixed amount. The types and calculation methods of surcharges are also stipulated by national tax regulations or relevant policies.

In financial statements, the recording of taxes and surcharges is usually divided into two parts: one is the taxes and surcharges that should be paid in the current period, and the other is the taxes and surcharges that have been paid but have not yet been reflected in the financial statements. The taxes and surcharges that should be paid in the current period are calculated based on the company's taxable income and taxable amount in the current period, reflecting the taxes and surcharges that the company should pay in the current period. The taxes and surcharges that have been paid but have not yet been reflected in the financial statements refer to the taxes and surcharges that have been paid by the company but have not yet been reflected in the current financial statements.

Overall, the recording of taxes and surcharges is based on the provisions of national tax regulations and accounting standards, calculated and recorded based on the company's taxable income, taxable amount, sales, turnover, etc. Correctly recording taxes and surcharges helps companies accurately reflect their financial situation and operating results, and also helps companies reasonably plan and control tax expenses.