This is determined by the calculation principle of the tax payable by the general taxpayer of VAT.
Taxable amount = output tax-input tax
You just received the remittance, but you didn't actually receive it.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Question 2: What should I do if the input tax is deducted from the project tax? VAT includes input tax and output tax.
Input tax refers to the value-added tax invoice issued by the other party when you buy goods, and the above tax is the input tax.
Output tax refers to the value-added tax invoice issued to the other party when you sell goods.
Value-added tax paid every month = unpaid tax last month-input tax+output tax, that is, input tax can be deducted.
Both small-scale taxpayers and ordinary taxpayers have to pay VAT.
Small-scale taxpayers cannot deduct sales tax, but ordinary taxpayers can.
Question 3: How to prove the VAT input deduction? What does this mean? Input is recorded and output is recorded.
After exchanging items, the balance of value-added tax payable shall be the value-added tax payable, and then an entry shall be made to transfer the value-added tax to undistributed profits.
Debit: Taxes payable-transfer-out unpaid VAT
Loan: Taxes payable-VAT unpaid
In this way, the VAT business is completed.
Question 4: What do you mean, the input tax can be deducted from the project tax? Is it possible to take less money? VAT you have to pay = output tax-input tax. For example, output tax 100, input tax 80. After the input deduction, you only need to pay the value-added tax in 20 yuan. If there is no input tax, you have to pay 100.
Question 5: What does it mean that the output tax can be deducted from the input tax? Not output tax can be deducted from input tax, but input tax can be deducted from output tax.
Use the following example to analyze it for you, and you will be clear at a glance.
Your output this month was originally 10000 yuan. If you don't have input tax this month, you need to pay this 10000 yuan value-added tax.
If you have an input tax of 6000 yuan, you can deduct 6000 yuan, and you only need to pay 10000-6000=4000 yuan of value-added tax.
Is that clear?
If not, ask again!
Question 6: How to deduct the input tax? When purchasing goods or raw materials, general taxpayer enterprises receive special invoices for value-added tax, and the input tax can be certified and deducted.
Borrow: raw materials or inventory goods
Taxes payable-VAT payable-input tax
Loan: bank deposit or accounts payable.
When selling goods or providing services,
Debit: bank deposit or accounts receivable.
Loan: income from main business
Taxes payable-VAT payable-output tax
By the end of the month, the total amount of output tax minus the total amount of certified input tax is the value-added tax payable in that month. In this way, input tax is deducted from output tax.
Question 7: Why can the input tax be deducted from the project tax? VAT is paid by subtracting the input tax from the output tax.
Value-added tax, as its name implies, refers to the tax paid by the value-added part. The input tax is 8 and the output tax is 10, so the value-added part is 2, so the output tax should be deducted when paying the value-added tax, which means that the input tax can be deducted from the project tax.
Question 8: Can all the income from obtaining special VAT invoices be deducted? If you are a general VAT taxpayer and obtain a special VAT invoice, the following items shall not be deducted:
1. Article 10 of the revised Provisional Regulations on Value Added Tax in People's Republic of China (PRC) shall not be deducted from the output tax:
(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;
(2) Abnormal losses of purchased goods and related taxable services;
(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;
(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.
2. Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): Annex 1 Implementation Measures for the Pilot Project of Changing Business Tax to VAT;
Article 27 The input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. Taxpayers' social and entertainment consumption belongs to personal consumption.
(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.
(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.