What is the accounting treatment of input tax plus deduction?

Accounting treatment of input tax plus deduction:

Debit: Taxes payable-VAT payable (input tax plus deduction)

Loans: other income

According to Article 7 of the Announcement on Deepening the Reform of Value-added Tax (Announcement No.39 +09 of the General Administration of Customs of State Taxation Administration of The People's Republic of China, Ministry of Finance), from April 20 19 1 day to February 3 1 0/day, 202 10, taxpayers in the production and life service industries are allowed to pay according to the current period.

Taxpayers of production and living services refer to taxpayers whose sales of postal services, telecommunications, modern services and living services account for more than 50% of the total sales. The specific categories of the four services are implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36).

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