How to make accounting entries on behalf of the tax bureau is a common accounting problem in accounting work. Generally, copies of tax registration certificate, declaration form and tax payment certificate are required. When I went to the tax bureau to open a special ticket. The following introduces the accounting entries of the special ticket issued by the Inland Revenue Department.

Accounting entries for special tickets issued by the tax bureau

Debit: bank deposit (cash on hand) and other subjects.

Loan: income from main business

Loan: Taxes payable-VAT payable

Pay taxes and submit accounting entries while issuing invoices:

Borrow: Taxes payable-VAT payable

Loan: Cash on hand (or bank deposit)

How to make an account when the special ticket issued by the tax bureau is invalid?

Debit: Accounts receivable (in red ink)

Loan: income from main business (in red)

Credit: Taxes payable-VAT payable-Output tax (red)

Debit: main business cost (in red ink)

Credit: Inventory goods (red letter)

What information does the tax bureau need to bring when issuing special VAT invoices?

You need to bring:

Copy of tax registration certificate, agent's ID card and copy, purchase and sale contract or voucher, tax declaration form for issuing special VAT invoice (ordinary invoice) and other materials required by the tax bureau.

How to declare the value-added tax for the special ticket issued on behalf of me? What information do you need to prepare?

What's the difference between a special ticket and an ordinary ticket?

The difference between special tickets and ordinary tickets is as follows:

1. Special VAT invoices can be deducted, but ordinary VAT invoices cannot be deducted.

2. The detailed information of the buyer is required for issuing special VAT invoices, but not for issuing ordinary VAT invoices.

3. The use time of special VAT invoices is not limited, and the use time of ordinary VAT invoices is two months.