The column of "output tax deduction" should be added under the subject of "tax payable-VAT payable"; When accepting taxable services, enterprises are allowed to deduct sales and reduce output tax according to regulations. The entries are as follows:
Debit: tax payable-value-added tax payable (output tax deduction) [the difference between the actual amount paid or payable and the above-mentioned value-added tax]
Main business cost [actual paid or payable amount]
Loans: bank deposits/accounts payable
Suppose company A is a general taxpayer, and the sales including tax should be divided into 6%.
1, accounting treatment when obtaining tourism service income
Borrow: Bank deposit?
Loan: income from main business?
Taxes payable-VAT payable (output tax)
2. Accounting treatment when paying B company's tourism service subcontract:
Borrow: the main business cost?
Taxes payable-VAT payable (output tax deduction)
Loans: bank deposits
3. Accounting treatment of accommodation, catering, transportation and admission fees:
Debit: main business cost
Taxes payable-VAT payable (output tax deduction)
Loans: bank deposits
(2) the accounting of small-scale taxpayers' differential taxation.
The document stipulates that small-scale taxpayers provide taxable services, and for those who are allowed to deduct relevant expenses from sales, the payable value-added tax due for the decrease in sales is deducted according to regulations, and the subject of "tax payable-value-added tax payable" is directly deducted; When an enterprise accepts taxable services, it is allowed to deduct sales and reduce the payable value-added tax according to regulations. The entries are as follows:
Debit: Taxes payable-VAT payable [based on the difference between the amount actually paid or payable and the above VAT]
Main business cost [actual paid or payable amount]?
Loans: bank deposits/accounts payable
Suppose company A is a small-scale taxpayer, and the sales including tax should be separated by 3%.
1, accounting treatment when obtaining tourism service income:
Debit: bank deposit
Loan: income from main business
Taxes payable-VAT payable
2. Accounting treatment when paying B company's tourism service subcontract:
Borrow: the main business cost?
Taxes payable-VAT payable?
Loans: bank deposits
3. Accounting treatment of accommodation, catering, transportation and admission fees:
Borrow: the main business cost?
Taxes payable-VAT payable
Loans: bank deposits
Extended data:
Tourism service belongs to the life service industry, and the latest reform of the camp provides that the pilot taxpayers can choose to obtain the full price and extra-price fees when providing tourism services.
After deducting the travel expenses paid to other travel companies and the accommodation fees, catering fees, transportation fees, visa fees and ticket fees charged to the buyers of travel services and paid to other units or individuals, the balance is sales.
Formula and tax rate:
For the difference tax that the pilot taxpayers choose to provide tourism services, except the expenses deducted from the sales, other qualified input taxes can still be deducted.
Sales amount taxed on tourism difference = total price and extra expenses-travel expenses paid to other travel companies and accommodation, catering, transportation, visas and tickets paid to other units or individuals from buyers of travel services.
Current output tax = sales ÷( 1+6%)×6%, value-added tax payable by small-scale taxpayers = sales ÷( 1+3%)×3%.
Accounting process:
1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly.
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