General taxpayers should set up five detailed accounts of VAT payable, VAT unpaid, input tax to be deducted, VAT retained and VAT inspection and adjustment under the subject of Taxes Payable.
2. What does the detailed account of "VAT payable" reflect?
The debit amount of the "VAT payable" detailed account reflects the input tax amount of the taxable behavior of the enterprise, the value-added tax actually paid and the value-added tax payable and unpaid in the month transferred out at the end of the month; The amount incurred by the credit reflects the output tax charged by the taxable sales behavior of the enterprise, the export tax rebate received by the export enterprise, the number of input tax transferred out and the overpayment of value-added tax; The debit balance at the end of the period reflects the value-added tax that the enterprise has not deducted.
In order to account for the calculation, settlement and deduction of the value-added tax payable by enterprises in detail, enterprises should set up input tax, paid tax, tax reduction and exemption, export tax deduction for domestic products, unpaid value-added tax transferred out, output tax, output tax offset by business tax reform, export tax rebate and input tax under the detailed account of value-added tax payable.
"Input tax" column records the value-added tax paid by enterprises for purchasing goods or accepting taxable services, which is allowed to be deducted from the output tax according to regulations. The input tax paid by an enterprise for purchasing goods or accepting taxable services shall be registered in blue; The input tax that should be written off when returning the purchased goods shall be registered in red.
"Taxes Paid" column, which records the value-added tax paid by enterprises this month. The value-added tax paid by the enterprise this month is registered in blue; The refund of VAT overpaid this month is registered in red.
"Tax Relief" column, which records the value-added tax directly reduced or deducted by enterprises according to regulations.
The column "Export Deduction of Taxable Amount of Domestic Products" records the current tax exemption of zero-rate taxable services calculated by enterprises according to the prescribed tax rebate rate.
The column of "Transfer-out Unpaid VAT" records the unpaid VAT payable by the enterprise at the end of the month. At the end of the month, the value-added tax payable and unpaid in the month when the enterprise transfers out is registered in blue.
"Output tax" column, which records the value-added tax that enterprises should charge for selling goods or providing taxable activities. The output tax payable by an enterprise for selling goods or providing taxable activities shall be registered in blue; The output tax that should be written off for returned sales goods shall be registered in red letters.
The column of "output tax offset from the increase in business tax" accounts for the taxable services provided by ordinary taxpayers. During the pilot period, according to the relevant provisions of changing business tax to value-added tax, it is allowed to deduct the price paid to non-pilot taxpayers from the sales, and the output tax reduced by deducting sales according to regulations.
"Export Tax Refund" column, which records the current tax exemption and refund amount or the export tax rebate receivable directly calculated according to regulations for zero-tax taxable services of enterprises; If the zero-rate taxable service is terminated after tax refund, and the refunded tax is paid, it shall be registered in red.
The column of "Input Tax Transfer-out" records the input tax transferred out in accordance with the regulations, which should not be deducted from the output tax due to abnormal losses of goods purchased, products in process, finished products and other reasons.
"Transfer-out overpaid VAT" column, which records the overpaid VAT transferred by the enterprise at the end of the month. At the end of the month, the value-added tax paid by the enterprise this month is registered in blue.
3. What does the "unpaid VAT" detailed account reflect?
The debit amount of the "unpaid value-added tax" detailed account reflects the overpaid value-added tax transferred by the enterprise at the end of the month; The amount of credit, reflecting the unpaid value-added tax that occurred in the month when the enterprise was transferred at the end of the month; The debit balance at the end of the period reflects the overpaid value-added tax, and the credit balance reflects the unpaid value-added tax.
4. What is reflected in the detailed account of "input tax to be deducted"?
The detailed account of "input tax to be deducted" accounts for the input tax that general taxpayers do not meet the deduction conditions according to the provisions of the tax law, and will not declare the deduction in this period.
5. What is reflected in the detailed account of "VAT allowance"?
The detailed account of "VAT tax allowance" accounts for the tax allowance of taxable goods and services in the previous period that the original VAT general taxpayer could not deduct from the output tax of taxable behavior as of the month when the business tax was changed to VAT.
6. What does the detailed account of "VAT inspection and adjustment" reflect?
According to State Taxation Administration of The People's Republic of China's Notice on the Measures for Daily Inspection of Value-added Tax, after the tax authorities check the value-added tax payment, the general taxpayer of value-added tax should set up a special account of "Taxes payable-VAT inspection and adjustment" when it comes to the adjustment of VAT accounts. After the inspection, the book input tax should be reduced or the output tax and input tax should be increased, and the relevant subjects should be debited and credited with "tax payable-VAT inspection and adjustment"; After the inspection, the book input tax should be increased or the output tax and the input tax should be reduced, and the "tax payable-VAT inspection adjustment" should be debited and credited to the relevant subjects; After all the reconciliation items are recorded, the balance of the account should be processed. After processing, the account has no balance.
7. How to deal with the tax amount remaining at the end of VAT?
At the beginning of the month when the pilot is started, the enterprise shall debit the subject of "Taxes payable-VAT allowance" and credit the subject of "Taxes payable-VAT payable (input tax transferred out)" according to the VAT allowance that cannot be deducted from the output tax of taxable services. When the deduction is allowed in the later period, the account of "Taxes payable-VAT payable (input tax amount)" shall be debited and the account of "Taxes payable-VAT tax allowance" shall be credited.
1. When the pending account is retained.
Debit: Taxes payable-VAT tax allowance 100000
Loan: Taxes payable-VAT payable (input tax transferred out) 100000
2. Through the calculation of the proportion of the output tax of goods and services, it is allowed to deduct 80,000 yuan.
Borrow: Taxes payable-VAT payable (input tax) 80,000.
Loan: Taxes payable-VAT tax allowance of 80,000 yuan.
8. How to account for the deduction of VAT from the special equipment and technical maintenance expenses of the general taxpayer's VAT control system?
When an enterprise purchases special equipment for the VAT control system, it shall debit the account of "fixed assets" and credit the account of "bank deposit" and "accounts payable" according to the actual amount paid or payable. According to the provisions of the deduction of the value-added tax payable, debit the "tax payable-value-added tax payable (tax relief)" subjects, credited to the "deferred revenue" subjects. Accrue depreciation on schedule, debit "management expenses" and other subjects, and credit "accumulated depreciation" subjects; At the same time, the debit "deferred revenue" subjects, credited "management fees" and other subjects.
When an enterprise incurs technical maintenance fees, it shall debit "management fees" and credit "bank deposits" and other subjects according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable (tax relief)" and credit the "management fees" and other subjects.
Example: In May, 20 16, Enterprise A purchased the equipment of VAT tax control system for the first time, paid the price of 490 yuan, and at the same time paid the technical maintenance fee of special equipment of VAT tax control system in that year, 330 yuan. The total of the two items in the current month is deducted from the value-added tax payable in the current month, 820 yuan.
I. First purchase of special equipment for VAT tax control system
Borrow: Fixed Assets-Tax Control Equipment 490
Loan: bank deposit 490
Ii. technical maintenance fee for special equipment of anti-counterfeiting tax control system.
Debit: management fee 330
Loan: bank deposit 330
III. Deduct the VAT payable in the current month.
Borrow: Taxes payable-VAT payable (tax exemption) 820
Credit: management fee 330
Deferred revenue 490
Ⅳ. When depreciation is accrued in the following months (for example, 3 years, salvage value 10%)
Debit: management fee 12.25
Credit: accumulated depreciation 12.25
Borrow: deferred revenue 12.25
Loan: management fee 12.25
9, small-scale taxpayers VAT tax control system of special equipment and technical maintenance costs offset VAT accounting treatment?
When an enterprise purchases special equipment for the VAT control system, it shall debit the account of "fixed assets" and credit the account of "bank deposit" and "accounts payable" according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable" subjects, credited to the "deferred revenue" subjects. Accrue depreciation on schedule, debit "management expenses" and other subjects, and credit "accumulated depreciation" subjects; At the same time, the debit "deferred revenue" subjects, credited "management fees" and other subjects.
When an enterprise incurs technical maintenance fees, it shall debit "management fees" and credit "bank deposits" and other subjects according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable" subjects, credit "management fees" and other subjects.
10, how to deal with the differential taxation of general taxpayers?
When an enterprise accepts taxable services, it is allowed to deduct the sales amount and reduce the output tax according to the regulations, debit the subject of "Taxes payable-VAT payable", debit the subject of "main business cost" according to the difference between the actual amount paid or payable and the above-mentioned VAT, and credit the subjects of "bank deposit" and "accounts payable" according to the actual amount paid or payable.
For enterprises that conduct one-time accounting treatment at the end of the period, at the end of the period, according to the provisions, the output tax reduced by deducting sales in the current period shall be debited by the subject of "Taxes payable-VAT payable (output tax offset by business reform)" and credited by the subject of "main business cost".
Example: A general taxpayer of Company A provided passenger terminal services, and earned tax-included income of RMB1060,000 in May of 20 16, and paid the carrier freight of RMB 210.20,000 in that month, and obtained the VAT invoice.
1.A company provides taxable services.
Debit: accounts receivable 1060000
Loan: main business income 1000000
Taxes payable-VAT payable (output tax) 60000.
2. Company A pays the carrier's freight
Debit: The main business cost is 200,000 yuan.
Taxes payable-Value-added tax payable (output tax offset by VAT increase) 12000
Loan: accounts payable 2 12000
1 1, how to deal with the differential taxation of small-scale taxpayers?
When an enterprise accepts taxable services, the value-added tax payable that is reduced by deducting sales according to regulations shall be debited to the subject of "tax payable-value-added tax payable", debited to the subject of "main business cost" according to the difference between the amount actually paid or payable and the above-mentioned value-added tax, and credited to the subjects of "bank deposit" and "accounts payable" according to the amount actually paid or payable.
For enterprises that conduct one-time accounting treatment at the end of the period, at the end of the period, the value-added tax payable that is reduced by deducting sales in the current period according to regulations shall be debited to the subject of "tax payable-value-added tax payable" and credited to the subject of "main business cost".
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