Accounting treatment for value-added tax that has not reached the threshold:

1. The monthly sales of small-scale taxpayers does not exceed 30,000 yuan, or the quarterly sales reported on a quarterly basis do not exceed 90,000 yuan, exempt from value-added tax;

2. Value-added tax is a turnover tax levied based on the value-added amount generated during the circulation of goods as the basis for tax calculation. In terms of tax calculation principles, value-added tax is a tax levied on the value-added realized by entities and individuals that sell goods or provide processing, repair and repair services, or import goods;

3. Value-added tax has been It has become one of the most important types of taxes in China. The revenue from value-added tax accounts for more than 60% of all tax revenue in China, making it the largest tax type.

The tax threshold, also known as the starting point of taxation or the tax threshold, refers to the starting amount stipulated in the tax law that taxable objects begin to be taxed. If the amount of the tax object reaches the threshold, the entire amount will be taxed; if the amount does not reach the threshold, no tax will be imposed. According to the different objects of the threshold, the threshold is divided into the starting price and the starting tax amount.

The classifications of VAT taxpayers are:

1. General taxpayers; general taxpayers refer to the annual taxable sales volume (hereinafter referred to as the annual taxable sales volume, including a Enterprises and corporate entities whose total taxable sales in the calendar year exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance. In principle, taxpayers who are engaged in the production of goods or the provision of taxable services, as well as taxpayers who are mainly engaged in the production of goods or the provision of taxable services and who are also engaged in the wholesale or retail of goods, are required to pay the annual value-added tax sales (hereinafter referred to as taxable services). sales) above 1 million yuan (inclusive). Taxpayers engaged in the wholesale or retail of goods, with annual taxable sales of more than 1.8 million yuan (inclusive);

2. Small-scale taxpayers; small-scale taxpayers refer to annual sales below the prescribed standard , and taxpayers whose accounting is not perfect, cannot submit accounting information as required, and implement simple methods to collect value-added tax. Specifically, those who meet one of the following conditions are considered small-scale taxpayers: industrial enterprises whose annual taxable sales do not exceed 1 million yuan. Industrial enterprises refer to enterprises and enterprise units engaged in the production, processing, repair and repair of goods, including enterprises and enterprise units that mainly focus on industrial production and also engage in wholesale and retail of goods; the annual taxable sales do not exceed 1.8 million yuan. commercial enterprises. Commercial enterprises refer to enterprises and enterprise units engaged in commercial activities such as wholesale and retail of goods, including enterprises and enterprise units that mainly engage in wholesale and retail of goods and also engage in industrial production. In addition, there are three types of taxpayers that are also regarded as small-scale taxpayers, namely: individuals whose annual sales exceed the tax standards for small-scale taxpayers (excluding self-employed individuals); non-enterprise units; and those who do not frequently engage in taxable activities of enterprises.

In summary, according to the provisions of the "Interim Regulations on Value-Added Tax", after a taxpayer sells goods or services, the taxpayer's sales do not reach the VAT threshold stipulated by the financial and taxation authorities of the State Council. , can be exempted from VAT; if the threshold is reached, the full value-added tax shall be calculated and paid in accordance with the provisions of these Interim Regulations on VAT.

Legal basis:

Article 5 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax"

If a sales behavior involves both goods It also involves non-VAT taxable services, which is a mixed sales behavior. In addition to the provisions of Article 6 of these Detailed Rules, mixed sales by enterprises, corporate units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as sales of goods and shall pay value-added tax; mixed sales by other units and individuals This behavior is regarded as the sale of non-VAT taxable services and no VAT is paid. The non-VAT taxable services mentioned in the first paragraph of this article refer to services that fall within the tax collection scope of the transportation industry, construction industry, finance and insurance industry, post and telecommunications industry, culture and sports industry, entertainment industry, and service industry that are subject to business tax. The enterprises, corporate units and individual industrial and commercial households that are engaged in the production, wholesale or retail of goods as mentioned in the first paragraph of this article include entities that are mainly engaged in the production, wholesale or retail of goods and also engage in non-VAT taxable services. Including individual industrial and commercial households.