Analysis Of Accounting Regulations For Value-Added Tax

The general taxpayer of value added tax should set up detailed subjects such as value added tax, non VAT, pre paid VAT, tax to be deducted, the amount of tax to be certified, and the amount of tax to be pferred.

(1) general taxpayers of value-added tax should set up columns in the accounts receivable value added tax, including input tax, output tax deduction, tax paid, pferred out of value added tax, tax reduction, tax rebate, export tax rebate, pfer of income tax, pfer of value-added tax, and simple tax assessment.

Among them:

1. the column of input tax records the value added tax payable by the general taxpayer for the purchase or purchase of goods, processing and repairing services, services, intangible assets or immovable property, which is payable or borne by the general taxpayer.

2. output tax deduction column, recording the general taxpayer's output tax reduced by deduction of sales in accordance with the existing VAT system.

3. a tax column has been handed in to record that the general taxpayer has paid the same month.

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4. turn over the column of failing to pay VAT and pfer the VAT to record the VAT payable by the general taxpayer at the end of the month.

5. a tax relief column to record the value added tax granted by the general taxpayer in accordance with the existing VAT system.

6. the column of output tax records the value added tax payable by the general taxpayer in the sale of goods, processing and repairing services, services, intangible assets or real estate, and the value added tax that should be withheld from overseas units or individuals to purchase services, intangible assets or real estate.

7. the export tax rebate column will record the value-added tax returned by the general taxpayer in accordance with the regulations.

8. the amount of input tax is pferred out of the column to record the abnormal tax losses of general taxpayers purchasing goods, processing repair and repair services, services, intangible assets or real estate and other reasons, instead of deducting from the output tax, the amount of tax deducted according to the regulations.

9. a simplified tax column to record the value added tax payable by the general taxpayer using the simple tax calculation method.

Analysis: add a simplified tax calculation column under the detailed account of value-added tax, which reflects the accounting calculation of general taxpayer simply.

But when paying VAT, we should pay attention to distinguish between general tax and simple tax.

(two) in the absence of a detailed account of value added tax, the general taxpayer shall pay the value added tax payable at the end of the month from the detailed account of VAT payable or the value added tax payable to that month, and shall pay the value added tax that has not been paid, paid or paid in advance, and the outstanding VAT paid in the previous period.

(three) prepayment of value-added tax details, accounting for the pfer of real estate by the general taxpayer, the provision of real estate business leasing services, the provision of construction services, the sale of self developed real estate projects by means of pre payment, and so on, should be paid in advance according to the current VAT system.

Analysis: new advance payment

The detailed account is distinguished from the accounting of the enterprise's paid tax.

(four) in the detailed subject of the deductible input tax, the general taxpayer has obtained the VAT withholding tax certificate and has been certified by the tax authority. The amount of tax deducted from the output tax will be granted according to the existing VAT regulations.

It includes: the real estate acquired by the general taxpayer since May 1, 2016 and fixed assets or the real estate acquired in May 1, 2016 after being built. According to the current VAT system, the input tax that is deducted from the output tax will be granted in the future period. The general tax payers who have implemented the tax management period shall have the amount of input tax specified or calculated on the VAT withholding tax certificate that has not yet been cross checked.

Resolution: it is clear that the amount of input tax should be deducted from the output tax in 2 years according to the relevant provisions of the Interim Measures for the deduction of real estate income tax. If the general taxpayer has obtained the VAT withholding tax certificate and is certified by the tax authority, the input tax that should be deducted in second years shall be included in the detailed subject of the deduction tax deduction.

(five) accounting for details of the amount of tax to be assessed.

No tax deductible from the current sales tax should be deducted from the VAT withholding tax certificate or without the certification of the tax authorities.

It includes: the general taxpayer has obtained the VAT deduction tax certificate, and the tax payable according to the current value added tax system has been deducted from the output tax, but has not yet been approved by the tax authority. The general taxpayer has obtained the goods and so on, but it has not yet received the relevant VAT deduction certificate, and can not deduct the input tax from the current sales tax.

Analysis: there is some similarity between the amount of tax to be assessed and the amount of tax deductible input, which can not be deducted from the current period. The difference is whether the VAT credentials and the certification should be obtained.

(six) a detailed account of the amount of tax to be sold shall be used to calculate the value added tax payable by the general taxpayer for the sale of goods, processing and repairing services, services, intangible assets or immovable property. The relevant income (or profit) has been recognized but has not yet been subject to the duty of value added tax and is recognized as the output tax in the later period.

Small scale taxpayers only need to set up the details of value-added tax under the subject of tax payable, and do not need to set up the above column.

Resolution: this solution solves the problem of large income in practice, which is earlier than the duty time, and is more convenient in accounting.