1. Accounting vouchers for customs import value-added tax and customs duties are as follows:
1. If VAT cannot be deducted, all taxes and fees should be included in the total procurement cost.
(1) Borrow: inventory goods (total tax price of purchased goods, including value-added tax 64 1.09, tariff110.08);
(2) Loan: bank deposit (total invoice payment);
2. Other import and export duty-free goods shall be subject to equivalent tariffs and value-added tax according to their domestic value:
(1) Borrow: inventory goods;
(2) loans: bank deposits;
3. Other import and export inspection-free goods refer to goods or samples donated by others without paying foreign exchange. Import still has to pay customs duties and value-added tax, because although customers don't ask for money and give it away for free, the goods themselves are valuable. The import of this product will inevitably pose a potential threat to similar products in China, so the customs will still levy tariffs and value-added tax according to its domestic value (generally appropriately reduced).
Two. Customs import value-added tax and duties. Import duties are included in the cost of purchased goods, and value-added tax is included in the input tax. The accounts are as follows:
(1) Borrow: inventory goods (purchase price+customs duty, etc. );
(2) Borrowing: Taxes payable-VAT payable (input tax);
(3) Loans: bank deposits.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
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, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.
Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is the input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:
Input tax = purchase price × deduction rate
(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.
The adjustment of deduction items and deduction rate shall be decided by the State Council.