Borrow: Taxes payable-VAT prepaid

Loans: bank deposits

2, carry forward to offset unpaid VAT account, accounting entries are:

Borrow: Taxes payable-VAT unpaid

Loan: Taxes payable-increase in advance

The tax declaration of prepaid tax in different places in the VAT construction industry usually involves the following steps:

1, declare withholding tax. When withholding taxes in the place where construction services occur, it is necessary to fill in the VAT withholding tax form, which is a separate report. For ordinary taxpayers, the tax payable should be calculated according to the balance of the total price and the extra-price expenses after deducting the subcontract, and according to the prescribed withholding rate.

2. Prepare relevant materials. At the time of declaration, it is necessary to prepare tax billing information, tax payment certificate and other necessary materials for inspection.

Electronic tax bureau operation. Declare at the electronic tax bureau. After logging in, select the corresponding function module, such as VAT and Additional Tax Declaration or Other Declaration in Tax Declaration, and then select Simple Prepayment Declaration for Cross-regional Construction Services or VAT Prepayment Declaration Form.

3. Select the competent tax authorities of the applicant. In the electronic tax bureau, select the tax authority corresponding to the business place to operate and verify whether the tax authority is correct.

Fill in the declaration form and upload the attachment materials. After filling in the declaration form, you need to upload the attached materials and submit the declaration.

4. Pay unpaid taxes. After the declaration is completed, if there is any unpaid tax, it needs to be paid in accordance with relevant regulations.

To sum up, the value-added tax paid in advance by construction enterprises in different places should be accounted by the subject of "tax payable-prepaid value-added tax". Because the value-added tax has been paid in different places, when the enterprise settles the unpaid value-added tax, it should offset the debit of the subject of "tax payable-unpaid value-added tax".

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 27

The contractor, subcontractor and subcontractor shall calculate the tax amount according to the tax rate of taxable items when handling settlement and payment. However, for projects contracted in different places, 2% of taxable sales should be paid before the advance payment is settled.