Calculation of value-added tax on consignment

Hello, there is no conflict between calculating VAT and confirming the sales time. Since you have issued a special VAT invoice for 60 vehicles, you should calculate the output tax of 60 vehicles in the current month, otherwise the tax return will not pass.

How does the concept of consignment in the VAT Regulations define what kind of business behavior is called consignment behavior?

The so-called consignment refers to the sales mode that the manufacturer or agent hands over the products to wholesalers or retailers for internal sales, and then collects the payment for the products at a specified time or after the products are sold by wholesale distributors or retailers. It is actually a "trial" process in which a manufacturer (agent) gives a product to a merchant. If the "trial" is successful, the merchant will distribute the product. Consignment is risky, and the products sold by manufacturers can neither get loans nor recover the goods.

How to calculate the value-added tax on consignment?

The entrusting party and the entrusted party sign an agreement, and the entrusting party collects the consignment payment at the agreed price. The actual sales price can be determined by the trustee, and the difference between the actual sales price and the agreed price belongs to the trustee.

After the consignor sells the goods, it shall confirm it as sales income according to the actual sales price, calculate the output tax of value-added tax, and issue a consignment list to the consignor; When the entrusting party receives the consignment list, it shall confirm the income and calculate the VAT output tax.

If the entrusting party issues an invoice to the entrusting party and the entrusting party issues an invoice to the customer during the entrustment process, at this time, both the entrusting party and the entrusted party should make accounts according to the normal purchase and sale, and calculate the VAT input and output to pay the VAT. If the entrusting party directly issues an invoice to the customer and then pays the handling fee to the entrusted party, the entrusting party will pay the value-added tax and the entrusted party will not pay the value-added tax.

(3) Extended reading of VAT consignment conditions:

The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes agriculture (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services.

Or by purchasing, manufacturing, wholesale, retail and consumption of raw materials. Sales tax belongs to regressive tax, which is an indirect tax based on the value-added of goods or services. It is called goods and services tax in Australia, Canada, New Zealand and Singapore, and consumption tax in Japan.

Value-added tax was invented by French economist Maurice Laurie in 1954, and 45% of France's income comes from value-added tax. The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services.

How to calculate the value-added tax on consignment?

How to calculate the value-added tax on consignment? I think this should be like two points, so there is a two-point accounting machine.

About consignment, how to deal with VAT?

1. Confirmation of VAT liability.

Paragraph 5 of Article 38 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates: the day when the consignment list of the consignment unit is received or all or part of the payment is received. If the consignment list and payment are not received, it shall be the date when the consignment goods are dispatched 180 days.

As can be seen from the above provisions, the time to confirm the VAT liability for consignment goods is not necessarily the day when the consignment list is received. There are three confirmation times:

(1) Date of receipt of the list;

(2) Date of receipt of payment;

(3) 1 80 days after the goods are dispatched. Meet any of the above conditions can confirm the tax obligation.

2. Confirmation of income tax obligation.

Confirmation of the obligation to pay value-added tax does not mean confirmation of the obligation to pay income tax. The confirmation of income tax liability shall be carried out in accordance with the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Confirmation of Enterprise Income Tax (No.875, 2008).

Unless otherwise stipulated in the enterprise income tax law and its implementing regulations, the confirmation of enterprise sales revenue must follow the accrual basis principle and the principle that substance is more important than form.

Compared with the provisions of value-added tax, the obligation to confirm income tax is linked to the accounting system, so there are more conditions, and the role of consignment list in consignment business is emphasized.

3. Pre-tax deduction of entrusted business expenses.

Some enterprises have confused the relevant provisions of value-added tax and business tax because they are not clear about the difference of such expenses, which makes it difficult to deduct them before tax. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Issue of Levying Turnover Tax on Some Fees Charged by Commercial Enterprises from Goods Suppliers (Guo Shui Fa [2004]136);

(1) The income charged by commercial enterprises from suppliers that is not necessarily related to the sales volume and sales volume of commodities, and the income from commercial enterprises providing certain services to suppliers, such as entrance fees, advertising promotion fees, shelf fees, exhibition fees, management fees, etc. , which is not a sales rebate and does not deduct the current VAT input tax. Business tax is levied according to the applicable tax items and tax rates of business tax.

(2) All kinds of rebate income charged by commercial enterprises from suppliers, which is linked to the sales volume and sales volume of commodities (such as calculated according to a certain proportion, amount and quantity), shall be offset against the current VAT input tax in accordance with the relevant provisions on leveling rebate behavior, and no business tax shall be levied.

According to the above provisions, in the first case, the fees charged by the entrusted party are not necessarily related to the sales volume and sales volume of the goods, and the entrusted party shall issue a business tax invoice to the entrusting party (if the taxpayer has no such invoice, it can be issued by the local tax authorities), and the entrusting party will deduct the handling fee before tax with this invoice. In the second case, the fees charged by the entrusted party are related to the sales volume and sales volume of the goods, and the entrusted party issues a red-ink value-added tax invoice to the entrusting party, and the entrusting party deducts relevant costs and expenses with this bill before tax.

(V) Extended reading of VAT consignment conditions "Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax of Used Car Business" (State Taxation Administration of The People's Republic of China Announcement No.23, 20 12) stipulates that in addition to the above acts, taxpayers are entrusted to sell used cars and meet the following conditions, and VAT is not levied; At the same time, if the following conditions are not met, the value-added tax shall be levied according to the sales amount.

(a) The trustee does not pay the principal in advance;

(2) The entrusting party will directly issue a unified invoice for the sale of used cars to the buyer;

(3) The consignee shall settle the payment with the consignor according to the price actually paid by the buyer and the value-added tax (the value-added tax levied by the customs when importing and selling the goods as an agent), and collect the handling fee.

According to the above regulations, all enterprises that purchase and sell goods on a commission basis meet the above three conditions at the same time (the trustee does not advance funds, the invoice is issued to the entrusting party or the buyer, and the entrusted party settles the loan with the entrusting party or the buyer according to the actually paid price and value-added tax, and charges extra fees), and does not pay value-added tax; If the above conditions are not met at the same time, value-added tax will be paid regardless of the accounting system.

How does the concept of consignment in the VAT Regulations define what kind of business behavior is called consignment behavior?

The behavior of an enterprise is an agency behavior, and all the legal consequences of civil agency behavior should be borne by the client, that is, the tax payment behavior should be made by the client, unless otherwise agreed by both parties.

Hope to adopt

Do I have to pay VAT on consignment goods?

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of State Taxation Administration of The People's Republic of China of the Ministry of Finance): "The following acts of units or individual industrial and commercial households shall be regarded as selling goods: (1) delivering the goods to other units or individuals for consignment; (2) Consignment.

Time point of VAT payment on consignment basis.

Entrusting other taxpayers to sell goods on a consignment basis is the day when the consignment list of the consignment unit is received or all or part of the payment is received. If the consignment list and payment are not received, it shall be the date when the consignment goods are dispatched 180 days.

According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax:

Article 38 According to Item (1) of Paragraph 1 of Article 19 of the Regulations, the details are as follows according to different sales settlement methods on the date of receiving the sales payment or obtaining the evidence for claiming the sales payment:

(a) The sale of goods by direct payment, whether the goods are sent or not, is the day when the sales money is received or the evidence claiming the sales money is obtained.

(two) the sale of goods by means of collection and acceptance and entrusted bank collection is the day when the goods are issued and the collection procedures are completed.

(8) Extended reading of VAT consignment conditions:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 1 Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with these Regulations.

Article 2 VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films.

Determination of value-added tax on entrusted sales

Enterprise income tax: confirm the tax obligation when receiving the consignment list.

Value-added tax: The earliest time of one of the three situations is the day when the consignment order is received, and the goods are sent out 180 days.

When I sell on a commission basis, do I have to pay VAT for the sales commission?

As a trustee, if you are a general taxpayer of value-added tax, you must pay value-added tax regardless of your main business income or other business income.

Accounting entries of clothing factory entrusting shopping malls to sell clothing on a commission basis;

1、

Borrow: 8000 consignment goods.

Credit: 8000 spot

2. Upon receipt of the shipping list:

Debit: accounts receivable 17550

Loan: income from main business is 15000.

Taxes payable-VAT payable (output tax) 2550

Borrow: the main business cost is 4000 yuan.

Loan: 4000 consignment goods.

3. Upon receipt of payment:

Debit: bank deposit 14550

Sales expenses 3000

Credit: accounts receivable 17550

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