After the publication of Announcement No.53 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2016, when we treat prepaid cards as business entertainment or welfare, the fiscal and taxation treatment becomes more and more unified:
When purchasing a prepaid card,
Debit: advance payment
Loans: bank deposits
2. When the prepaid card is actually given to the customer (used as a welfare), keep an account.
Borrow: business entertainment expenses (welfare expenses)
Credit: advance payment
Taxes payable-personal income tax payable
L if you pay the car use fee with a fuel card, should it be regarded as a sale when you deliver it?
When an enterprise purchases prepaid cards or vouchers, the card seller has no VAT taxable business; When the card purchasing enterprise pays the prepaid card or voucher, the card seller or the card seller still has no tax payment behavior. Then, at this point in time, the card-purchasing enterprise cannot constitute regarded sales.
2, accounting treatment and accounting basis
Therefore, when enterprises buy vouchers or fuel cards, they all use the obtained VAT ordinary invoices to make accounts.
Debit: advance payment
Loans: bank deposits
When exchanging vouchers for points, keep an account,
Debit: sales expenses
Credit: advance payment
The attachment is the copy of the invoice obtained when purchasing the voucher, the activity plan of customer's points redemption voucher, and the internal reimbursement approval form;
L when paying the car use fee with a fuel card, can I also handle the accounts according to the copy of the invoice for purchasing the fuel card and the internal payment approval form attached?
As we all know, if the car use fee is paid by bank deposit, then the attachments recorded in the account are the car use agreement, the car use fee invoice, the bank payment slip and the internal payment approval document, because we know that individuals providing cars to enterprises belong to the value-added tax business, and they need to go to the tax bureau to issue invoices on their behalf. However, using the fuel card to pay the car use fee only changes the payment method and does not change the nature of the business. Therefore, the car agreement is still a VAT taxable business, and individuals should still issue invoices.
Therefore, using the fuel card to pay the car use fee in the product display,
Bookkeeping:
Debit: sales expenses
Commodities: advance payment
Taxes payable-personal income tax payable
Attachments are copies of fuel card invoice, car agreement, car expense invoice, bank payment slip and internal payment approval document.
The above is the accounting treatment of Mande Enterprise Services for enterprises to purchase vouchers and fuel card related services. I hope it helps you.
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