2. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. The implementation of extra-price tax, that is, it is borne by consumers, and there is only value-added talent.
Only the input tax has no output tax, and there is a debit balance in the payable value-added tax, which means that the current value-added tax declaration form is zero, and there is no need to pay value-added tax and accrue sales tax surcharge; The input tax is greater than the output tax, which means that the input tax can be deducted for a month without accounting treatment.
If there is no sales item, it can't be offset. I suggest that you make the account first, but don't authenticate it first, because the invoice will take days, and then authenticate the deduction when the VAT output invoice is issued within days.
How to deal with only output tax and no input tax?
As a general taxpayer, if there is no input tax, the only way is to tax according to sales.
If you can't find the same income, you can only pay tax at 17% of the sales, and it's better to find the same income.
First of all, it is clear whether the company is a small-scale taxpayer or a general taxpayer. Secondly, it is clear whether the invoice issued or received by your company is a special VAT invoice. Then, let's talk about the differences between these situations. If you are a small-scale taxpayer, the VAT input tax is not allowed to be deducted under any circumstances. And the invoice you issue (small-scale taxpayers can ask the tax bureau to issue special VAT invoices on their behalf, and ordinary invoices can be issued by themselves) has no influence on you. Small-scale taxpayers, even if the supplier issues you a special VAT invoice, the company will enter the cost or related expenses according to the total amount of price and tax. Small-scale taxpayers receive invoices that cannot be deducted, and the total price and tax are recorded; It doesn't make any difference to issue an invoice. Therefore, in the case of small-scale taxpayers, first, it can be understood that you have to pay more output tax (in fact, this understanding is a bit embarrassing, because in this case, there is no
There is no output tax, only input tax needs to be paid?
Hello, only output tax, no input tax, pay tax according to the output amount. Value-added tax (VAT) is a kind of turnover tax for units and individuals who sell goods or provide processing, repair and replacement services and import goods in China, and calculate the tax on the sales of goods or taxable services and the amount of imported goods, and implement the tax deduction system. General taxpayers sell or import goods at tax rates of 17% and 13% (different tax items, different tax rates), and provide processing, repair and replacement services at tax rates of 17%. Taxable amount of general taxpayer = current output tax-current input tax Output tax refers to the taxpayer's sales summary with only output tax and no input tax. How to calculate the tax? Hello, there is only output tax and no input tax. Pay taxes according to the output amount. Value-added tax (VAT) is a kind of turnover tax for units and individuals who sell goods or provide processing, repair and replacement services and import goods in China, and calculate the tax on the sales of goods or taxable services and the amount of imported goods, and implement the tax deduction system. General taxpayers sell or import goods at tax rates of 17% and 13% (different tax items, different tax rates), and provide processing, repair and replacement services at tax rates of 17%. Taxable amount of general taxpayer = current output tax-current input tax output tax refers to the taxpayer's sales reply = current output tax-current input tax output tax refers to the value-added tax charged to the buyer by taxpayers selling goods or taxable services according to the sales amount and VAT rate. Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods or accept taxable services. The levy rate of small-scale taxpayer commercial enterprises is 4%, and the levy rate of industrial processing, repair and replacement is 6%. Taxable amount = sales amount * collection rate, and small-scale taxpayers may not deduct input tax. Answer the calculation method, for example, only100000 yuan of sales, no input, how to calculate the tax to be paid? Ask the general taxpayer to ask100000 /( 1+ 16%) the amount excluding tax. This is multiplied by the tax rate 16%, which means that you need to pay VAT. Answer: Is there any additional tax on VAT? If there is value-added tax, there is additional tax. You need to pay the urban construction tax. The urban construction tax is based on the actual value-added tax rate you pay. The tax rate is shown on your additional tax return. If my answer is helpful to you, please give me a compliment. Thank you very much! answer
I don't agree with the 14 th grade man. It's right to declare the value-added tax at zero, and the input will be retained. With regard to quota collection, it will definitely not be applicable to general taxpayer enterprises. Quotas will be adopted only when taxpayers cannot provide accurate business data. It is generally applicable to small business vendors such as self-employed. The premise of becoming a general taxpayer is that the accounts are thin and sound and accurate business data can be provided. Therefore, the assumption is not valid. Even the approved income tax is levied according to the sales income. Input accounting entries are when obtaining special invoices: debit: tax payable for goods in stock (goods in transit, materials procurement, etc.)-input tax payable for value-added tax, credit: accounts payable (or bank deposits, etc.) and others need not be processed, and the final balance of tax payable is debit, which shows that the tax payable is negative on the balance sheet. . . When filing tax returns, the remaining amount should be filled in the main table, which is the current remaining amount. .