【问题现象】
如何计提税金的？
【解决方法】
1、一般纳税人按月计提附加税金
①进结账-期末结转，点击计提税金的小齿轮按钮设置计提基数和比例，一般纳税人计提方式为按月计提；计提基数为应交税费-应交增值税贷方余额和应交税费-未交增值税贷方余额之和；税率设置为城市建设维护费7%或者5%，教育费附加3%，地方教育费附加2%：
②在2021年发生相关业务凭证如下，应交税费-应交增值税贷方余额78元，未交增值税贷方余额0元，计提基数=78+0=78元
③在期末时，进结账-期末结转，设置好计提税金相关规则点右上角“测算金额”后，系统自动计提本月的税金（78*12%=9.36）如下：
T+CbxDT+6RIk6Mfu9gwH4rqa5I2f7JqifsmFzT+vhuT+NDSa07RE4tb2w2F6-e-DIZvuc4RBlfzugpi6hcwsKfx5QFfMWkBCoF95I94l8QjY1fEZC0NVuOR7Mm2zET+5ARVZW_5lnOinrBZEEkWea.Db_NR2Ar5Od663rj6tVQrBZKnBjHvLqZXLoAeKPa-BSeZjdkYymhQr1-ElrWQMOPt5gKDS6kuYt_QQSjKP6uBzEuBlqJIZ0lp4B7-OK6dmAmJQS9tgfSU017-X17dHzqJIZ0lpeDkkLd42erhEWYqMiGyAp7W_oLNe70.U1Y10ZDqVTQyLUQA1EA4LnjVzrvtO6KspynqnfKY5UQA1EA4LnjVYng5C_WVE530pyYqnWcd0ATqUvNsT1D0Iybqmh7GuZR0TA-b5Hcd0APGujYznjc0UgfqnH0kPdtknjD4g1csPH7xrjR1n-t1PW0k0AVG5H00TMfqrH040AFG5HDdr7tznjwxPH010AdW5HD4nHTdnWmsnWKxnH0krNtznjRkg1n1njT4nWfkrHIxn0KkTA-b5Hcd0Z7WpyfqnW0s0ZFMIA7M5H00mycqn7ts0ANzu1Ys0ZKs5H00UMus5H08nj0snj0snj00Ugws5H00uAwETjYk0ZFJ5H00uANv5gKW0AuY5H00TA6qn0KET1Ys0AFL5HDs0A4Y5H00TLCq0A71gv-bm1dsTzdWUfKGuAnqiDF70ZKCIZbq0Zw9ThI-IjY1nNt1nHFxnHc0IZN15HDvPWn1PWb3rjR1rjf1P16vnHnL0ZF-TgfqnHmYrjmzPW0vnjn1P6K1pyfqujNhuAFbPjRsnj01rjN9mfKWTvYqPWKKrRNAf1mzn1nLrDcLf6K9m1Yk0ZK85H00TydY5H00Tyd15H00XMfqn0KVmdqhThqV5HKxn7tsg1Kxn0Kbmy4dmhNxTAk9Uh-bT1Ysg1Kxn7tsg100TA7Ygvu_myTqn0Kbmv-b5H00ugwGujYVnfK9TLKWm1Ys0ZNspy4Wm1Ys0Z7VuWYs0AuWIgfqn0KGTvP_5H00mywhUA7M5HD0UAuW5H00uAPWujd7wWTknYR1PHRkPW7jfHcsf177P1Nan16knRndPHFawW9jP19Anj6v0Zwzmyw-5HTdnjTsnfKBuA-b5H0zrDm4wj9aP1-APbm1fH-Awbn4njDdfH7jrDmvPRm10AqW5HD0mMfqn0KEmgwL5H00ULfqnfKETMKY5HcWnan1c1cWnHn1PWb1nH0kPBnvnj0snansQW0snj0snankc1cWnan1c108nj0snj0sc1D8nj0snH0s0Z91IZRqnWTdrHcsn1m0TNqv5H08n1Kxna3sn7tsQW0sg108njFxna3sndtsQWb3g108njKxnHc30AF1gLKzUvwGujYs0ZFEpyu_myTqnfKWIWY0pgPxmLK95H00mL0qn0K-TLfqn0KWThnqPjfvPWm&us=newvui&xst=m1d7wWTknYR1PHRkPW7jfHcsf177P1Nan16knRndPHFawW9jP19Anj6v0ycqnjc3wW-DrDcLrRmvwWPKrRuAf1bsnHNKnRn3wWmdwWnKT1YkPHfkrHm3rj6sn1c1P10Lnjcdn7tznWNxn67L5UQA1EA4LnjVYng5C_WVE53KTHvdsVUI__UrtUMTsrLceU1S0gRqnWTdrHcsn1mKIjYkPWf3PWcvnjms0ydk5H0an0cV0yPC5yuWgLKW0ykd5H0Kmv3qmh7GuZRKPjcYrHfvn1nsr0&cegduid=nWTdrHcsn1m&solutionId=4903290&word=&ck=0.0.0.0.0.0.0.0&shh=www.baidu.com&wd=" target="_blank">
2、小规模按季计提附加税金
①进结账-期末结转，点击计提税金的小齿轮按钮设置计提基数和比例，小规模按季计提税金；计提基数为应交税费-应交增值税贷方余额和应交税费-未交增值税贷方余额之和；税率设置为城市建设维护费7%或者5%，教育费附加3%，地方教育费附加2%：
②在2021年3季度发生相关业务凭证如下，应交增值税贷方300元，未交增值税贷方余额200元。计提基数=300+200=500元
③在3月，进结账-期末结转，设置好计提税金相关规则点右上角“测算金额”后，系统自动计提本月的税金（500*12%=60）如下：
