1, accounting treatment of general taxpayers paying value-added tax
Borrow: Taxes payable-VAT payable (taxes paid)
Loans: bank deposits
If the enterprise receives the overpaid value-added tax returned by the tax authorities, it will make the opposite accounting entries.
2. At the end of the month, the enterprise shall transfer the value-added tax payable on that day from the subject of "tax payable-value-added tax payable" to the detailed subject of "value-added tax payable".
Debit: Taxes payable-VAT payable (VAT transferred out)
Loan: Taxes payable-VAT unpaid
3. VAT due last month is paid in the current month.
Debit: all taxes payable-unpaid VAT
Loans: bank deposits
So the total cost of buying and selling a restructured stock is 2060+6060=8 120.
The accounting treatment of general taxpayers is as follows:
1. At the end of the month, the enterprise should change the VAT payable in the current month from VAT payable to VAT payable, so that the detailed account of VAT payable has no credit balance. The accounting entries are as follows:
Loan: Taxable amount-Taxable amount (transferred out of VAT)
Loan: Taxable amount-VAT unpaid.
2. At the end of the month, the company changed the value-added tax paid this month from "VAT payable" to "1 1 month", namely:
Debit: Taxable amount-VAT not paid.
Loan: Taxable amount-Taxable amount (VAT transfer)
3. When paying the value-added tax realized in this month (such as issuing special withholding tax), debit "tax payable-tax payable (taxed)" and credit "bank deposit".
Four performances. When the value-added tax realized last month or last month is paid in the current month, if it is paid according to the general reporting period, it should be paid last month, and the "payable-unpaid value-added tax" is deducted from the "bank deposit".
5. The ending debit balance of the subject "Taxable Amount-Taxable Amount" reflects the input tax that has not been deducted, and the credit has no balance.
6 "Taxable amount-unpaid value-added tax" subjects at the end of the debit balance reflects the overpaid value-added tax, and the credit balance reflects the unpaid value-added tax.
General taxpayers carry forward VAT accounting entries at the end of the month. Bian Xiao doesn't need to say much about it. If you have any practical problems in the future, you can continue to consult Bian Xiao, and he will definitely help you solve your doubts.