The declaration form of import and export goods refers to a legal document that the consignee or consignor of import and export goods or his agent makes a written statement on the actual situation of import and export goods in accordance with the format stipulated by the customs, so as to require the customs to go through customs clearance procedures for their goods in accordance with the applicable customs system. It has a very important legal status in foreign economic and trade activities. It is not only an important basis for customs supervision, taxation, statistics, inspection and investigation, but also a basis for the verification of import and export goods in processing trade. As well as important documents for export tax rebate and foreign exchange management, important documents for customs to handle illegal smuggling cases and for tax and foreign exchange management departments to investigate and deal with tax fraud and arbitrage crimes.

The special payment form for customs import VAT is a kind of VAT deduction certificate. Value-added tax deduction voucher refers to the voucher obtained or issued by the taxpayer when purchasing goods, processing, repair and replacement services, services, intangible assets or real estate, which records the value-added tax paid or undertaken, and accordingly deducts the input tax from the output tax.

Many taxpayers usually contact with the most tax deduction certificate is the special invoice for value-added tax, but they are still unfamiliar with the special payment book for value-added tax imported by customs.

According to the current policy, if the general VAT taxpayer actually imports goods and obtains a special payment form for VAT import from the customs, the VAT tax can be deducted according to the regulations. The customs payment book implements the management mode of "comparing first and then deducting", and taxpayers can declare deduction only if the results of examination and comparison are consistent.

Generally speaking, the price on the customs declaration represents the actual price of the goods you negotiated with overseas suppliers (different according to the contract transaction method, such as whether insurance and transportation are needed). The customs value shall be examined and approved by the customs according to the previous customs value of similar goods or similar goods, which has nothing to do with foreign exchange. Payment of foreign exchange is based on the invoice issued by the other party and the customs declaration and bill of lading issued by the importer at the time of import.

What are the accounting entries of the special customs payment book?

For the purchase of goods, the value-added tax on the special customs payment book is directly included in the tax payable-the value-added tax payable-the input tax, and now it is not necessary to go to the tax bureau for examination and approval. Other import taxes paid are included in the management fee-tax account.

Borrow: inventory goods-detailed goods

Management fee-tax

Loans: bank deposits

Borrow: inventory goods-detailed goods

Taxes payable-VAT-input tax

Loans: bank deposits

Where raw materials are purchased, the customs import value-added tax shall be included in the raw materials or production cost subjects; For ordinary taxpayers, import tariffs are deductible.

Borrow: raw materials/production costs

Taxes payable-VAT payable-input tax

Loans: bank deposits

note:

1. Qualified value-added tax can be deducted, and non-deductible value-added tax can be included in relevant costs like customs duties.

2. No authentication is required for the special customs payment form. Just input the relevant information into the collection software, export it and upload it to the national tax.

3. Agency fees, port construction fees, entry-exit inspection and quarantine fee receipts, tugboat fees and other sales-related expenses. Should be included in the sales expenses.

Therefore, if your enterprise imports goods and has already paid the import value-added tax, whether your payment has been paid or not, this special payment form for customs import value-added tax can be used as a deduction voucher for input value-added tax, and it can be deducted from the output tax according to the value-added tax indicated in the payment form.