Loan: income from main business

Tax payable-simple tax calculation

According to the Provisions of the Ministry of Finance on Accounting Treatment of Value-added Tax (Cai Shui [1993] No.83), the Ministry of Finance has made corresponding provisions on the accounting treatment of simple tax calculation method for general taxpayers and small-scale taxpayers, but how to apply simple tax calculation method to general taxpayers has not been clear. At present, the following accounting methods are widely used in practice:

Borrow: related subjects

Loan: main business income and other subjects.

Taxes payable-VAT payable (output tax).

Among them, the output tax is the payable value-added tax calculated according to the simple tax system.

However, when the enterprise has "tax allowance at the end of the period", the accounting treatment method conflicts with the VAT tax return (applicable to general VAT taxpayers, hereinafter referred to as tax return), and the tax return in the pilot areas other than "VAT reform" issued by the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Adjusting VAT tax return (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.66) is not considered;

It is also the "Tax Return for Pilot Areas of VAT Reform" issued by "Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Relevant Matters of VAT Tax Return in Eight Provinces and Cities such as Beijing" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.43).

For the input tax that is not deducted according to the regulations, the accounting treatment method is as follows: if the purchased goods cannot be deducted from the input tax, if the fixed assets are purchased and the goods are directly used for tax-free items, or directly used for non-taxable items, or directly used for collective welfare and personal consumption, the value-added tax indicated on the special VAT invoice will be included in the cost of purchasing goods and accepting labor services.

General taxpayers can choose to apply the simple tax calculation method to the following taxable behaviors:

1, public transport service.

2. Recognized animation enterprises provide animation script writing, image design, background design, animation design, film splitting, animation production, shooting, line drawing, coloring, picture synthesis, dubbing, soundtrack, sound effect synthesis, editing, subtitle production, compression transcoding (for network animation and mobile phone animation format adaptation), and the transfer of animation copyright (including animation brand and image) in China.

3. Film screening services, warehousing services, loading and unloading services, distribution services, cultural and sports services.

Ministry of Finance-Notice on Printing and Distributing the Provisions on Accounting Treatment of Value-added Tax