For the transfer of financial commodities, the applicable tax rate is 6% for general taxpayers and 3% for small-scale taxpayers.
VAT payable at the time of transfer =(3000-2500)/( 1+6%)×6%
Subtract the cost from the selling price.
The transfer of financial commodities shall be accounted for according to the sales balance after breakeven. At the end of the actual transfer of financial goods, if transfer income is generated, the subjects such as "investment income" shall be debited according to the tax payable, and the subjects such as "tax payable-value-added tax payable for financial goods transfer" shall be credited;
In case of transfer loss, according to the deductible tax that can be carried forward to the next month, debit the subject of "tax payable-value-added tax payable for transfer of financial goods" and credit the subject of "investment income". When paying value-added tax, debit the subject of "tax payable-value-added tax payable for transfer of financial goods" and credit the subject of "bank deposit".
At the end of the year, if there is a debit balance in this account, debit "investment income" and other subjects, and credit "tax payable-value-added tax payable on transfer of financial goods" and other subjects.
Extended data:
Provisions on accounting treatment of financial commodity transfer:
Accounting document 20 1622 stipulates that the transfer of financial goods should be accounted for as sales according to regulations.
At the end of the actual transfer of financial goods, if the transfer income is generated, the tax payable is:
Borrow: subjects such as investment income.
Loan: taxes payable-value-added tax payable on the transfer of financial commodities.
In case of transfer loss, the tax can be carried forward to the next month for deduction:
Borrow: Taxes payable-Value-added tax payable for the transfer of financial commodities.
Loan: subjects such as investment income.
When paying VAT:
Borrow: Taxes payable-VAT payable for financial commodity transfer.
Loans: bank deposits
At the end of the year, if the account has a debit balance, then:
Borrow: subjects such as investment income.
Loan: taxes payable-value-added tax payable on the transfer of financial commodities.
China Youth University for Politics-Notice on the full implementation of the pilot project of changing business tax to value-added tax