3/90,000 yuan (excluding tax) is exempt from value-added tax. It is not exempted directly, but is exempted after it has not been reached. I don’t know whether it will be exempted every month;

For finance and taxation One of the most basic requirements for practitioners is to be "detailed" and to keep their accounts clear at ordinary times, so that they can be more "comfortable" in the future.

1. When obtaining monthly sales revenue, the value-added tax payable shall be calculated in accordance with the provisions of the tax law and recognized as tax payable

2. When reporting quarterly, the value-added tax shall be reached When the conditions for exemption from VAT stipulated in the system are met, the relevant VAT payable will be transferred to the current profit and loss. It is recommended to transfer it to the detailed account of "Non-operating income"

What needs to be reminded is:

The transfer of the relevant value-added tax payable to the current profit and loss does not include the issuance of special value-added tax invoices for the current period without recovering all the special invoices, or the issuance of red-letter special invoices in accordance with regulations. VAT paid.

3. At the end of the quarter, when the conditions for exemption from VAT stipulated in the VAT system are met, the urban maintenance and construction tax and education surcharge accrued during the quarter will be reversed and the opposite accounting entries will be made

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It should be reminded that:

The urban maintenance and construction tax and education surcharges that are reversed do not include the special value-added tax invoices issued on behalf of the current period, but all the special invoices are not recovered jointly or in accordance with regulations. A special red-letter invoice is issued. When issuing a special value-added tax invoice, the urban maintenance and construction tax and education surcharge shall be calculated from the value-added tax paid to the competent tax authority.

Regardless of other circumstances, accounting processing:

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