1. Goods purchased in China. The goods of enterprises in China shall be subject to VAT,

Debit the subject of "Taxes payable-VAT payable (input tax)"; Debit "material purchase" and "commodity purchase" according to the purchase cost amount recorded in the special invoice.

Raw materials, manufacturing expenses, expenses, non-operating expenses and other business expenses are credited to accounts payable according to the amount payable or actually paid.

, "notes payable" and "bank deposits".

2. Accept the investment and turn it into a commodity. Enterprises accepting investment in goods should debit the subject of "tax payable-value-added tax payable (input tax)" according to the value-added tax amount indicated on the special invoice.

, according to the confirmed value of the investment goods (excluding value-added tax), debit "raw materials" and other subjects, and credit "paid-in capital" and other subjects according to the value-added tax and the total value of the goods.

3. Accept donated items. When an enterprise accepts donated goods, it shall debit "tax payable-VAT payable (input tax)" according to the VAT amount indicated on the special VAT invoice.

Amount) "subject; Debit "raw materials" and other subjects according to the confirmed value of donated materials (excluding VAT); Credit "capital reserve" and other subjects according to the total value-added tax and the value of goods.

4. Accept taxable services. When an enterprise accepts taxable services, it shall debit the subject of "tax payable-value-added tax payable (input tax)" according to the value-added tax amount indicated on the special VAT invoice; according to

According to the amount recorded in the special invoice that should be included in the cost of goods, debit other business expenses, manufacturing expenses, entrusted processing materials and processed goods.

"Operating expenses", "management expenses" and other subjects; According to the amount payable or actually paid, credit accounts payable, bank deposits and other subjects.

5. Imported goods. According to the value-added tax indicated on the tax payment certificate provided by the customs, debit the subject of "tax payable-value-added tax payable"; According to the imported goods should be included in the mining

The purchase cost should be debited to such subjects as "material procurement", "commodity procurement" and "raw materials"; According to the amount payable or actually paid, credit accounts payable, bank deposits and other subjects.

Eyes.

6. Buy agricultural products. Input tax should be calculated according to the purchase price and deduction rate of duty-free agricultural products 13%, and the subject of "tax payable-value-added tax payable (input tax)" should be debited; according to

The balance of the purchase price after deducting the input tax shall be debited to the subjects such as "material procurement" and "commodity procurement"; According to the actual payment, credit accounts payable, bank deposits and other subjects.

Two, the accounting treatment of "paid taxes".

When an enterprise pays value-added tax, it debits the subject of "tax payable-value-added tax payable (paid tax)" and credits the subject of "bank deposit". When a refund for overpaying VAT is received, the opposite operation will be performed.

The entry.

Note: This situation is applicable to withholding and remitting taxes in the current month, but not to accounts calculated in the current month and put into storage next month.

Three, "output tax" accounting treatment

1. Selling goods or providing taxable services. Enterprises selling commodities or providing taxable services (including selling self-produced, commissioned processing or purchased commodities to shareholders or investors) shall sell according to the realized sales.

Sales revenue and value-added tax charged according to regulations shall be debited to accounts receivable, bills receivable, bank deposits, profits payable and other subjects; According to the current sales and the stipulated tax rate.

When calculating the value-added tax, credit the subject of "tax payable-value-added tax payable (output tax)"; According to the realized sales revenue, credit "product sales revenue", "commodity sales revenue" and "others"

Operating income "subject. Sales returns occur, and the opposite accounting entries are made.

2. Use the self-produced and entrusted goods for tax exemption. Should be regarded as sales of goods to calculate the value-added tax payable, debit the "construction in progress" subject, credit the "tax payable-value-added tax payable (

Output tax) "subject.

3. Use the goods produced, entrusted or purchased for investment. Goods produced and processed by an enterprise as an investment and provided to other units and individual operators shall be regarded as sales goods.

VAT payable, debit "long-term investment" and credit "tax payable-VAT payable (output tax)".

4. Use self-produced and entrusted goods for collective welfare. Enterprises will use the goods produced and commissioned for collective welfare consumption. , should be regarded as sales of goods to calculate the value-added tax payable, debit "construction in progress".

"Engineering" subjects, credited to "tax payable-VAT payable (output tax)" subjects.

5 free self-produced, commissioned processing or outsourcing goods. If an enterprise provides goods produced, processed or purchased by itself to others free of charge, it shall be regarded as selling goods to calculate the value-added tax payable and debit "business".

Expenditure "and other subjects, credited to the" tax payable-VAT payable (output tax) "subjects.

6. Packaging sold with the product. For packaging sold together with products but priced separately, value-added tax shall be paid, "Accounts Receivable" shall be debited and "Taxes Payable-Taxes Payable" shall be credited.

Value-added tax (output tax) "subject. If the enterprise fails to return the packaging deposit within the time limit, it shall pay the value-added tax as required, debit other payables and credit "tax payable-value-added tax payable".

Tax (output tax) "subject.

Four, "input tax transfer" accounting treatment.

The abnormal loss of goods, products and finished products purchased by enterprises, as well as the change of use of purchased goods and other reasons, should be transferred to the relevant subjects, debit "disposal of property.

Overproduction losses, projects under construction, welfare funds payable and other subjects are credited to the subject of "tax payable-value-added tax payable" (input tax transferred out).

Five, enterprises export goods with zero tax rate, and do not calculate the output tax and payable value-added tax of sales income. After the enterprise goes through the formalities of customs declaration and export, it shall, with the export declaration form and other relevant documents,

Declare the refund of the input tax on export goods to the competent department. After receiving the tax refund for export goods, the enterprise shall debit the subjects such as "bank deposit" and credit the "tax payable"

Pay value-added tax (export tax rebate) "subject. The tax paid for customs declaration after the export goods are returned or refunded shall be recorded in the accounting entries of the other party.

Accounting treatment of "unpaid value-added tax after transfer" and "paid value-added tax after transfer"

At the end of the month, the enterprise calculates the value-added tax payable in the current month and debits "tax payable?" -VAT payable (value-added tax transferred out but unpaid) "is credited to" tax payable-value-added tax unpaid "

Subject; For the overpaid value-added tax in the current month, debit the subject of "tax payable-unpaid value-added tax" and credit the subject of "tax payable-value-added tax payable (transferred from overpaid value-added tax)".

In this way, the credit balance of the "tax payable-value-added tax payable" account at the end of the month reflects that the enterprise has calculated the value-added tax that has not yet been put into storage. At the end of the month, the "tax payable-VAT payable" section

The target debit balance reflects the value-added tax that the enterprise has not deducted.

Seven, next month to declare and pay the value-added tax payable last month. Debit "tax payable-unpaid value-added tax" and credit "bank deposit" and other subjects.

Eight, the enterprise receives the VAT refund, such as tax refund, tax refund, etc. , in addition to the provisions of the state, should be incorporated into the enterprise profits, debit "bank deposits" subjects, credited "supplement".

Post income "subject. Enterprises without "subsidy income" accounting subjects should add "subsidy income" subjects.

Nine, the goods purchased by the enterprise are not certified and can not be deducted in the current month due to reasons such as invoice issuance or late delivery. At the end of the purchase:

Borrow: existing goods (raw materials)

Debit: prepaid expenses-input tax to be deducted

Loans: bank deposits (accounts payable)

After the demonstration next month:

Debit: Taxable-VAT payable (input tax)

Credit: prepaid expenses-input tax to be deducted

Necessary precautions for general taxpayers' housework during the counseling period

When an enterprise applies for the qualification of general taxpayer, it must go through a tax counseling period of not less than six months. During the counseling period, the enterprise must have sales of more than 800,000 yuan (excluding tax). After the end of the sixth month of the counseling period, there is taxable data in the column of "Taxable Amount" in the VAT Declaration Form (that is, paying VAT 1% or more) before it can successfully become a general VAT taxpayer and apply for VAT.

During this tutorial, the details of specific operations such as input invoice authentication, online declaration, tax copying, deduction, issuing output invoices and purchasing VAT invoices are summarized as follows:

(a) Deposit the appropriate tax into the tax account.

Tax arrears during counseling will affect the regularization.

(2) Time of input invoice authentication

In order to reduce the capital occupation of enterprises, the measures are as follows: 1 month, no sales, zero declaration, and certification of the first batch of input invoices 30 days ago; Issue invoices in the second month and timely certify input invoices, and so on; In this way, the working capital of enterprises can be used reasonably, and the monthly sales invoices can also be deducted.

(3) Procedures for purchasing export invoices

1. During the counseling period of general taxpayers, enterprises can only purchase a special VAT invoice of 25 (1) thousand yuan at a time.

2. Materials to be prepared for purchasing invoices for the first time:

Invoice collection and purchase book, IC card, invoice collection and purchase application form stamped with official seal, general taxpayer certificate during the counseling period, and tax collector's certificate.

3. What should I do immediately after issuing 25 (one) invoices?

(1) Print "Special Invoice Tax Card Data Statistics Table" in the anti-counterfeiting tax-controlled billing subsystem.

(2) print "sales invoice list"

Specific operation method: open the invoice data management software, and click the menu in turn: export invoice * export import * after import is completed * export query * invoice date * export data to EXCEL file * find the required 25 invoice numbers and print them.

(3) Fill in the VAT Tax Return, and only three data can be filled in: sales this month, tax payable and total tax payable.

The above three forms need to be stamped with the official seal and packed in the tax return information bag. Then take the materials listed in the above "first invoice" and the last invoice to the tax hall to buy 25 invoices for the second time.

4. Go through the formalities of purchasing the second invoice: first, take three forms in the tax declaration data package to the tax hall for declaration, then take the General Tax Payment Book to the tax bank for transfer, and then take the paid General Tax Payment Book to the designated place of the tax bureau to purchase 25 invoices. Repeat the above steps each time.

5. There is no need to pay 3% tax in advance for the invoice 1 month. When the invoice needs to be purchased for the second time, the sales amount of the last invoice should be paid in advance by 3% value-added tax.

6. Enterprises with a large invoice amount can apply for a temporary version of 10,000 yuan.

(4) Matters needing attention in online declaration

During the counseling period, ordinary taxpayers can operate in the mode of "copying tax first, then reporting". The specific process is as follows:

1. Copy the tax in the tax hall with the Certificate of General Taxpayer in Counseling Period, IC Card and Statistical Table of Special Invoice Golden Tax Card. (In general, the tax must be copied before 10 every month. See the date indicated in the notice of the tax bureau for the specific deadline.

2. During the counseling period, the enterprise can wait until it receives the input tax amount stipulated in the Notice of Audit Results before making online electronic declaration. Under normal circumstances, the matched input tax amount will automatically appear in the VAT Tax Return and Schedule (II) without manual input.

3. Note that line 59 of the attached table (Table 2) should fill in the number of copies, amount and tax amount of input invoices certified this month.

Can't wait for the electronic declaration to be completed, what should the unit that urgently needs to buy invoices do?

(1) We have to wait for the "Notice of Audit Results", make an electronic declaration first, and then we can purchase the invoice after receiving the receipt of successful declaration.

(2) Pay attention to the "Notice of Audit Results" in time. After receiving the Notice of Audit Results, you can immediately go to the tax office to request repeated declaration. If you neglect to receive the "Notice of Audit Results" and miss the required reporting month, the tax bureau will think that the enterprise will give up the deduction.