1. "Taxes Payable - Value-Added Tax Payable" Account

(1) Accounting Content of Account Debit Balance

"Taxes Payable - Value-Added Tax Payable" The debit amount of the "VAT" account reflects the input tax paid by the enterprise for purchasing goods or receiving taxable services and the actual value-added tax paid.

(2) Accounting content of the credit balance of the account

The credit balance of "Taxes Payable - Value-Added Tax Payable" reflects the value-added tax payable for selling goods or providing taxable services. , tax refund on exported goods, transfer of value-added tax paid or payable.

(3) Accounting content of the closing balance of the account

1. The ending debit balance of "Tax Payable - Value-Added Tax Payable" reflects the value-added tax that the enterprise has overpaid or has not yet deducted. The value-added tax that has not yet been deducted can be used to offset the output tax in subsequent periods; the credit balance at the end of the period reflects the value-added tax that the enterprise has not yet paid.

2. The ending debit balance of the "Tax Payable - Value-Added Tax Payable" account reflects the value-added tax that has not yet been deducted.

(4) Accounting content of the account details column

Enterprises should set up the "VAT payable" detailed account under the "Tax payable" account. In the detailed account of "VAT payable", columns such as "Input Tax Amount", "Tax Paid", "Output Tax Amount", "Export Tax Refund", and "Input Tax Transfer Out" should be set up.

1. "Input tax" column

The "Input tax" column records the amount paid by the enterprise for purchasing goods or receiving taxable services and is allowed to be deducted from the output tax. VAT amount. The amount of input tax paid by an enterprise to purchase goods or receive taxable services is registered in blue letters; the amount of input tax that should be offset when returning purchased goods is registered in red letters.

2. "Taxes Paid" column

The "Taxes Paid" column records the amount of value-added tax paid by the enterprise. The value-added tax paid by the enterprise is registered in blue letters; the refund of overpaid value-added tax is registered in red letters.

3. "Output Tax" Column

The "Output Tax" column records the value-added tax that an enterprise should collect when selling goods or providing taxable services. The amount of output tax that should be collected by an enterprise when selling goods or providing taxable services is registered in blue letters; the amount of output tax that should be written off when returning goods sold is registered in red letters.

4. "Export Tax Refund" Column

The "Export Tax Refund" column records that enterprises export goods subject to zero tax rate. Voucher to declare to the tax authorities the refunded tax received for export tax refund. The amount of value-added tax refunded on exported goods is registered in blue letters; the amount of refunded tax that has been refunded after the export goods are returned or returned to customs is registered in red letters.

5. "Input tax transfer-out" column

The "Input tax transfer-out" column records abnormal losses and other losses incurred by the company on purchased goods, products in progress, finished products, etc. For reasons that should not be deducted from the output tax, the input tax should be transferred out according to regulations.

6. "Export tax deduction for domestic products" column

Enterprises should add "Export tax deduction for domestic products" under the subject "Taxes payable - VAT payable" The "Tax Amount" column records the amount of tax payable on domestically sold products offset by the input tax on exported goods calculated by the enterprise based on the prescribed tax refund rate.

7. "Transfer Unpaid VAT" and "Transfer Excessive VAT Paid" Columns

The enterprise adds "Tax Payable - VAT Payable" under the subject The columns "Transfer out unpaid VAT" and "Transfer out overpaid VAT" respectively record the unpaid or overpaid VAT transferred out by general taxpayers at the end of the month.

(5) Subject accounting account format

The "VAT payable" detailed account of the enterprise's "tax payable" account can set up relevant columns for detailed accounting according to the above regulations; The content of the relevant columns can also be separately set up detailed accounts under the "tax payable" account for accounting. In this case, the enterprise can continue to use the three-column account, and at the end of the month, the balance of the relevant detailed accounts can be settled. Transfer to the "Tax Payable - Value Added Tax Payable" account. Small-scale taxpayers can still use the three-column account to calculate the value-added tax payable, paid, overpaid or underpaid by the enterprise.

2. "Taxes Payable - Unpaid VAT" Account

Enterprises should set up a detailed account of "Unpaid VAT" under the "Taxes Payable" account to calculate general tax payments The amount of unpaid value-added tax transferred in by the enterprise at the end of the month, and the overpaid value-added tax transferred in are also accounted for in this detailed account.

3. "Taxes Payable—VAT Inspection and Adjustment" Account

For accounting adjustments after the VAT inspection, a special account of "Taxes Payable—VAT Inspection and Adjustment" should be established . If the amount of input tax in the book should be adjusted down or the amount of output tax and input tax transferred out should be adjusted after the inspection, the relevant account should be debited and this account should be credited; if the amount of input tax in the book should be increased or the amount of output tax and input tax should be reduced after the inspection The amount of tax transferred out will be debited to this account and credited to the relevant account; after all adjustments are recorded, the balance of this account should be settled and the balance should be processed.

(1) If the balance is on the debit side, it will all be regarded as the input tax credit. According to the debit balance, the "Tax Payable - Value-Added Tax Payable (Input Tax)" account will be debited and this account will be credited. .

(2) If the balance is on the credit and there is no balance in the "Taxes Payable - Value-Added Tax Payable" account, this account will be debited based on the credit balance and "Taxes Payable - Unpaid Value-Added Tax" will be credited "Tax" account.

(3) If the balance of this account is on the credit side, and the "Taxes Payable - Value-Added Tax Payable" account has a debit balance that is equal to or greater than the credit balance, this account will be debited and credited according to the credit balance. Record the "Tax Payable - Value Added Tax Payable" account.

(4) If the balance of this account is on the credit side, and the "Tax Payable - Value-Added Tax Payable" account has a debit balance but is less than the credit balance, the balances of these two accounts should be flushed out, and the difference Credit the "Tax Payable - Unpaid VAT" account.

The above accounting adjustments should be made period by period according to the tax period.

4. "Tax payable - input tax to be deducted" account

General taxpayers during the coaching period should add "input tax to be deducted" under the "tax payable" account Detailed accounts are used to calculate the input tax amount of certified special invoice deduction coupons, customs import value-added tax special payment documents, general invoices for waste materials and goods transportation invoices obtained by general taxpayers during the coaching period that have not been cross-checked and compared.

V. Adjustment of the name of the "Taxes Payable" account

The "Taxes Payable" account

(1) Enterprises accounting for this account shall comply with tax laws and other regulations Calculate various taxes and fees payable, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, vehicle and vessel use tax, education surcharge, and mineral resource compensation fee wait. The personal income tax withheld and paid by the enterprise is also calculated through this account.

(2) This subject can be calculated in detail according to the tax items payable.

The value-added tax payable should also have separate columns for "input tax", "output tax", "export tax refund", "input tax transfer out", and "tax paid".

(3) Main accounting processing of value-added tax payable.

1. When an enterprise purchases materials, etc., the amount that should be included in the purchase cost is debited to "Material Purchase", "Materials in Transit" or "Raw Materials", "Inventory Goods" and other accounts, and the amount can be deducted. For the amount of VAT, this account (VAT payable - input tax) will be debited, and accounts such as "accounts payable", "notes payable", and "bank deposits" will be credited according to the amount payable or actually paid. If purchased materials are returned, the opposite accounting entry will be made.

2. When selling materials or providing taxable services, debit "accounts receivable", "notes receivable", "bank deposits" and other accounts according to the operating income and the amount of value-added tax that should be collected, and press The value-added tax amount indicated on the special invoice is credited to this account (VAT payable - output tax), and the "main business income", "other business income" and other accounts are credited according to the confirmed operating income. When a sales return occurs, the opposite accounting entry is made.

3. If export products are tax refunded in accordance with regulations, the "other receivables" account will be debited and this account (value-added tax payable - export tax refund) will be credited.

4. The value-added tax paid is debited to this account (VAT payable - tax paid) and credited to the "bank deposit" account.

For enterprises (small-scale taxpayers) and purchased materials that cannot deduct value-added tax, the value-added tax incurred is included in the cost of materials, and "material procurement", "materials in transit" and other accounts are debited and credited this subject.