1. Differences in meaning

The detailed account of "Input tax to be deducted" accounts for general taxpayers who have obtained a VAT deduction certificate and been certified by the tax authorities. According to the current value-added tax The tax system provides for input tax to be deducted from output tax in subsequent periods.

"Input tax to be certified" is a secondary account of taxes payable, accounting for the input tax that general taxpayers cannot deduct from the current output tax because they have not been certified by the tax authorities.

2. Differences in content

The specific contents of "input tax to be deducted" are: General taxpayers during the accounting tutorial period obtain certified special invoices that have not been cross-checked and compared. The amount of input tax indicated or calculated on the deduction coupon, the customs import VAT special payment note and the transportation fee settlement document (hereinafter referred to as the VAT deduction voucher).

The specific contents of "input tax to be certified" include: purchases of goods, processing, repair and repair services, services, intangible assets or real estate by general taxpayers, tax items calculated using the simplified tax calculation method, and value-added exemptions For tax items, collective welfare or personal consumption, the input tax cannot be deducted from the output tax.

3. Differences in accounting entries

The "Input tax to be deducted" is debited to the "Tax payable - Input tax to be deducted" detail account, and the relevant accounts are credited. After the cross-audit and comparison are correct, the account "Taxes Payable - Value-Added Tax Payable (Input Tax)" will be debited and the account "Taxes Payable - Input Tax to be Deducted" will be credited. For the input tax that cannot be deducted after verification, the red letter will be debited as "Tax payable - input tax to be deducted".

"Input tax to be certified" is debited to the "Tax payable - input tax to be certified" account and credited to "bank deposits" and other accounts. After certification by the tax authorities, it is first transferred to "input tax" Column, debit the account "Taxes Payable - Value-Added Tax Payable (Input Tax)" and credit the account "Taxes Payable - Input Tax Amount to be Certified".

Baidu Encyclopedia - Amount of input tax to be deducted

Baidu Encyclopedia - Amount of input tax to be certified