本文解答了关于《地方教育费附加退税账务处理》相关内容，同时关于1、地方教育费附加退税账务处理,2、地方教育费附加退税会计分录,3、地方教育附加退税分录,4、地方教育附加税退税,5、退地方教育附加税怎么做分录,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。
地方教育费附加退税账务处理
The accounting treatment for refund of local education surcharge is to debit the account payable in the local education surcharge payable account and credit the cash account. When the local education surcharge is paid in arrears, the deferred income account should be credited after payment. When the annual local tax rebate is received, the local education surcharge should be credited first, and then the prepaid local education surcharge should be debited, and the balance should be credited to the local education surcharge rebate account. Finally, the payment of the local education surcharge should be credited to the cash account.
如果是退回当年缴纳的地方教育费附加，账务处理是，
借：银行存款，
贷：应交税费—地方教育费附加。
借：应交税费—地方教育费附加，
贷：税金及附加。如果是退回之前年度缴纳的地方教育费附加，账务处理是，
借：银行存款，
贷：应交税费—地方教育费附加。
借：应交税费—地方教育费附加，
贷：以前年度损益调整—税金及附加。
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