In an accounting period of continuous operation, the accounting method shall not be changed. However, since you have changed from a small-scale taxpayer to an ordinary taxpayer, accounting and tax laws stipulate that you must set the tax payable to meet the accounting requirements of ordinary taxpayers. Goods in stock at the end of the original period cannot be deducted. It is stipulated that only ordinary taxpayers can deduct the value-added tax on the premise of obtaining special invoices. Originally a small-scale taxpayer, even if a special invoice is obtained, it cannot be deducted (the inventory goods of small-scale taxpayers include tax).
Small-scale taxpayers engaged in the wholesale or retail of goods with annual VAT sales of more than 6.5438+0.8 million yuan and those engaged in the production of goods or providing taxable services with annual VAT sales of more than 6.5438+0.8 million yuan should be transferred to general taxpayer enterprises for management. When transferring, if the small-scale taxpayer has inventory balance, because the small-scale taxpayer does not have the right to use the special VAT invoice, and the input tax of the goods purchased by the transferred general taxpayer can be deducted, the original small-scale taxpayer can issue a special VAT invoice to the service window of the tax authority according to the total inventory input tax, and pay the tax according to the policy, and the newly transferred general taxpayer enterprise can deduct the VAT indicated on the special VAT invoice issued by the tax authority. When a small-scale taxpayer is converted into a general taxpayer, there is no need to do accounting treatment. However, it should be noted that the balance of inventory goods during the period of small-scale taxpayers should be accounted for separately from the inventory goods purchased after identifying ordinary taxpayers. Because the inventory goods sold by small-scale taxpayers during the period cannot be deducted from the input tax.