1. If the income excluding tax is 1 10,000 yuan and the output tax is10.7 million yuan, the supplementary entries are: debit: accounts receivable/bank deposits, etc. 1 17000 loan: main business income 10000 loan: taxes payable-
2. Carry-over costs: borrowing: main business cost loans: inventory goods, etc.
3. Carry-forward profit and loss: debit: current year's profit loan: on top of the main business cost, it is a supplementary treatment of current year's income. If it is complicated to check and supplement the income of previous years, it is necessary to supplement the enterprise income tax in addition to the value-added tax, and the treatment method is basically the same as the normal treatment method.
4. There is also a late payment fee arising from self-inspection and tax payment, which does not need to be accrued. Finally, when the fine is actually paid according to the fine notice issued by the tax authorities: borrowing: non-operating expenses-fine expenditure loan: the late payment fee paid by bank deposits cannot be deducted before tax when the year-end income tax is settled.
Two, the method of filling in the VAT tax return:
1. Self-inspection income shall be filled in column 4 "Sales adjusted by tax inspection", and shall be deducted in line 1 1, line 16 "Taxable amount for tax inspection at applicable tax rate" and line 17 ". 17= 12+ 13- 14- 15+ 16
2. The supplementary tax needs to be paid separately, so the tax return only reflects the income from supplementary tax, and the tax is deducted by filling it in the output and input to avoid repeated taxation.