A chemical production enterprise is a general taxpayer of value-added tax, and the following business occurred in May 20 19:

(1) 1 May, a batch of Class A chemical products was sold and produced by stages, with a total price of 1000000 yuan excluding tax. According to the contract, the payment will be made in two equal installments on May 5, 2005 and June 5, 2006. In May, the enterprise did not receive the payment and did not issue the VAT invoice.

(2) On May 1 day, a batch of Class B chemical products was produced on credit, with a total price of 2.26 million yuan including tax, which was paid before the end of May according to the contract. Because the other party paid in time in May, the enterprise gave it a cash discount of 2% of the total price including tax according to the contract.

(3) On May 10, two old machines and equipment were sold, with tax income of 200,000 yuan, and a general VAT invoice was issued. The equipment was purchased in 2008. Enterprises choose a simple tax method for selling equipment (without giving up tax reduction).

(4) 12 in May, the rent of the factory located in S city abroad was rented out. According to the contract, the lease will be started from June of 1 year, with a lease term of 2 years. The tax-included rental income received on that day totaled 220,000 yuan. The enterprise chose the general tax payment method to pay taxes. In May, the enterprise paid taxes in advance in the tax authorities of S City and obtained payment vouchers.

(5) An office building was purchased on May 20th, and the special VAT invoice indicated that the amount was 2,500,000 yuan, and the tax amount was 2,250,000 yuan.

(6) In May, due to poor management, the chemical raw materials purchased last month were moldy and deteriorated, with a book amount of 50,000 yuan, and the actual input tax was deducted by 6,500 yuan.

(Other related information: The bills involved in this month have all passed the comparison certification of the competent tax authorities. )

Requirements: According to the above information, answer the following questions:

(1) According to the data, make the accounting entries related to the above-mentioned business value-added tax one by one.

(2) Calculate the value-added tax that the enterprise should pay to the competent tax authorities in May.

Reference answer and analysis

The accounting entries of data (1) are as follows:

(1) If the goods are sold by installments, the time for VAT payment obligation is the day of payment agreed in the written contract.

Output tax = 1000000? 50%? 13%=65000 (yuan)

Debit: accounts receivable 565000.

Loan: the main business income is 500,000 yuan.

Tax payable? Value-added tax (output tax) should be 65000 yuan.

The accounting entries of data (2) are as follows:

(2) For goods sold on credit, the time of VAT payment obligation is the date of payment agreed in the written contract. Cash discount occurs after sales, and the discount amount shall not be deducted from sales.

Output tax =2260000? ( 1+ 13%)? 13%=260000 (yuan)

Debit: bank deposit 22 14800

Financial expenses 45200

Loan: the main business income is 2 million yuan.

Tax payable? Value-added tax (output tax) payable is 260,000 yuan.

The accounting entries of data (3) are as follows:

Sales tax payable = 200,000? ( 1+3%)? 2%=3883.5 (yuan)

Debit: 200,000 yuan in the bank.

Loan: fixed assets settlement 196 1 16.5

Tax payable? Simple tax calculation 3883.5

The accounting entries of data (4) are as follows:

Where a VAT taxpayer rents out real estate that is not located in the same county (city, district) as the place where the institution is located, it shall pay taxes in advance to the competent tax authorities where the real estate is located, and declare and pay taxes to the competent tax authorities where the institution is located. So the prepaid VAT amount = 220,000? ( 1+9%)? 3%=6055.05 yuan; Tax payable at the place where the institution is located = 220,000? ( 1+9%)? 9% =18165.14 (yuan)

Borrow: Should I pay taxes? Prepaid VAT 6055.05

Loan: Bank deposit 6055.05

Debit: the bank deposit is 220,000 yuan.

Creditor: advance payment 20 1834.86

Tax payable? VAT payable (output tax) 18 1 14

The accounting entries of data (5) are as follows:

From April 20 19 1 day, the input tax of taxpayers' real estate or real estate under construction will not be deducted for two years.

Borrow: fixed assets of 2.5 million yuan.

Tax payable? The value-added tax (input tax) should be 225,000 yuan.

Loan: Bank deposit is 2,725,000 yuan.

The accounting entries of data (6) are as follows:

For losses caused by poor management, the deducted input tax should be transferred out. The input tax to be transferred out is 6500 yuan.

Debit: 56,500 for loss and surplus of pending property.

Loan: 50,000 yuan for raw materials.

Tax payable? VAT payable (transfer-out input tax) 6500

(2) VAT payable to the competent tax authorities in May = (65,000+260,000+18165.14) (output tax)-(225,000-6,500) (input tax-transfer out)+3,883.