What do you mean by overdue tax deduction loss? Tax deduction generally refers to the value-added tax. At present, according to the regulations, the input tax can be deducted only after the certification is made within 180 of the invoice date indicated in the special invoice, and the output tax cannot be deducted after the deadline. The part that cannot be deducted can only be included in the cost of assets, and if the cost is increased, it should also generate losses.
What does the column of tax to be deducted in Schedule 2 of VAT mean? During the counseling period, the general taxpayer will be certified this month and the tax will be deducted next month.
What do you mean, not yet? Not yet.
shàng
Still (h), still: still young. Not yet. It is still unknown.
Respect, pay attention to: martial arts. Shang Xian (a. Advocating sages; B the title of Mozi, which explains a political proposition of Mozi.
Social customs, habits, etc.: fashion. Fashion.
Exaggeration, conceit: self-respecting.
Ancient, long ago: "Therefore, the origin of music is still alive, and it is not only made for a lifetime."
A few, almost: Shang Yi (I hope the dead will come and enjoy the sacrifice).
Last name.
What do you mean, not yet? Not yet, it is a Chinese vocabulary, which is interpreted as not yet; Not yet.
He hasn't received the relevant notice. He has not eaten yet. He hasn't worked yet. He hasn't come home yet. …
The fourth time in the History of the Eastern Zhou Dynasty: "Zhuang Gong said:' I am familiar with it. Although Duan is not a Taoist, he has not yet obviously rebelled. If I punish him, Chiang Kai-shek will obstruct him and provoke outsiders to talk, not only calling me unfriendly, but also calling me unfilial. I leave it alone today and let it do whatever it wants, and he will be pampered and unscrupulous. When he is rebellious, then he will be found guilty, then the Chinese people will not dare to help, and Jiang's family will not quit! " "
Cai Dongfan's Romance of the Qing Dynasty, the third time: "It was Ming 'an, the commander of Horqin Department, who had not yet saluted, that is, he cried," All the sergeants have been defeated, and your commander Busewen has died. "
not yet
shàng wèi
Not yet.
The Scholars. The first time: "Petunia went out to drink water in the morning of the Qing Dynasty and has not returned yet. 」
Article 5 of the Provisional Regulations on Business Tax stipulates that the turnover of taxpayers is the total price and extra-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following situations are excluded:
(1) If the taxpayer distributes the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;
(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tour enterprises for tourists;
(3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained by it after deducting the subcontracting money paid to other units;
(4) For the business of buying and selling financial commodities such as foreign exchange, securities and futures, the turnover shall be the balance of the selling price minus the buying price;
(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.
In addition to the differential taxation stipulated in Article 5 of the Regulations, the Ministry of Finance and State Taxation Administration of The People's Republic of China have made a series of regulations on the differential taxation of business tax for advertising agencies, survey and design projects. However, the Ministry of Finance and State Taxation Administration of The People's Republic of China have not made clear provisions on the accounting treatment of business tax difference. At present, there are two main methods used by enterprises that levy business tax on the difference: one is not to include the difference in the accounting system of total revenue and total cost, and the other is to include the difference in the accounting system of total revenue and total cost.
A construction company contracted a project with a total price of100 million yuan, of which B construction company subcontracted 40 million yuan. It is assumed that the subcontracted items of the project meet the conditions of differential taxation.
Method 1 Accounting treatment
1. Accounting treatment of the general contractor (unit: 10,000 yuan, the same below)
When handling construction subcontracting settlement:
Borrow: Project Settlement-Construction Subcontract 4000
Loan: accounts payable-Company B 4000.
When paying the construction subcontract:
Debit: accounts payable-Company B.
4000
Loan: 4000 yuan in the bank.
Note: The current business tax policy does not stipulate the withholding obligation of the general contractor. If the general contractor withholds the business tax, it shall credit "bank deposit" of 38.8 million yuan and "other payables-withholding business tax"1200,000 yuan.
When handling the project summary calculation:
Debit: accounts receivable-construction unit 10000
Loan: income from main business
6000
Project Settlement-Construction Subcontract 4000.
When business tax is accrued:
Borrow: main business taxes and surcharges
180
Loan: taxes payable-business tax payable 180.
2. Accounting treatment of subcontractors
When handling construction subcontracting settlement:
Debit: accounts receivable-Company A.
4000
Loan: income from main business
4000。
When business tax is accrued:
Borrow: main business taxes and surcharges
120
Loan: taxes payable-business tax payable 120.
Method 2 Accounting treatment
1. Accounting treatment of the general contractor
When handling construction subcontracting settlement:
Borrow: Project Construction-Construction Subcontract 4000
Loan: accounts payable-Company B 4000.
When paying the construction subcontract:
Debit: accounts payable-Company B.
4000
Loan: 4000 yuan in the bank.
When handling the project summary calculation:
Debit: accounts receivable-construction unit 10000
Loan: income from main business
10000。
When business tax is accrued:
Borrow: main business taxes and surcharges
180
Loan: taxes payable-business tax payable 180.
Note: Tax basis = main business income100 million yuan-construction subcontracting 40 million yuan = 60 million yuan (ten thousand yuan).
Can the input tax that has not been deducted before the cancellation registration continue to be deducted? Q: If the general VAT taxpayer reorganizes its assets, can the input tax that has not been deducted before going through the cancellation registration be deducted?
A: According to
Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Disposal of Taxpayers' Assets Restructuring VAT Allowance
"(State Taxation Administration of The People's Republic of China Announcement No.55, No.2012) stipulates that if a general VAT taxpayer transfers all assets, liabilities and labor to other general VAT taxpayers in the process of asset reorganization and cancels the tax registration according to procedures, the input tax that has not been deducted before the cancellation registration can be carried forward to the new taxpayer for further deduction.
What does gold coin deduction 2 mean? ! % means 2% of the payment is deducted.
For example, if the payment is 100 yuan, 2 yuan will be offset by 2%. The actual payment was made in 98 yuan,
Tick the gold coin when placing an order.
hope this helps