Profit Taxes & Taxes payable

2006你己入:
Dr(借): Profit Tax(利得稅) 175,000
Cr(貸): Profit Tax Payable(應付利得稅) 175,000

1)2007當你2006既帳目aduit完,時其實都知要交幾錢tax~果時可做adjustment, 但如果收到稅單先做都勉強可以啦~唯有當後補~
先做adjustment 個different:
Dr: Profit Tax payable 17,500
Cr: Retained earning/profits (即settle回06預多了既profits tax) 17,500

2) 交稅時動作:
Dr: Profit Tax payable(呢個係settle 06果個既) 157,500
Dr: Provison for profit tax 07/08(稅金撥備-for出年既) 157,500
Cr: Bank/Accrual(幾個月後先比咪入住應付未付款先啦) 315,000.

中英都有~自己答完都要讚下自己先~希望help到你~

2007年收到06/07年度利得稅通知單，稅局認為年公司淨利應為90萬，即06/07年利得稅為15.75萬，加上預繳07/08年利得稅15.75萬，合共要繳付31.5萬。

今以31.5萬支票繳付，請問分錄如何做？

1. Profit tax for 2006/2007 adjustment
Dr Profit tax payable $17,500
Cr Accumulated profit/loss $17,500
2. Payment of profit tax of 2006/2007 &Provisional profit tax for 2007/2008
Dr profit tax payable $157,500
DR provisional for profit tax $157,500
Cr Cash at bank $315,000