1, according to the price in the goods list or relevant purchase contract agreement;
2. According to the latest purchase price;
3. According to the fair value of the recent market;
4. According to the selling price × estimated cost rate.
If the general taxpayer expects the inventory to be put into storage, it shall record the entry price of the inventory according to the difference of invoice types agreed with the seller: if the special VAT invoice is obtained, it shall be entered at the price excluding tax; VAT invoices will be obtained according to taxable value. Small-scale taxpayers should estimate the warehousing according to the price including tax.
Estimated posting instructions
1. Expected entry is the embodiment that substance is more important than form in accounting. Refers to the fact that the business has really happened, and it needs to be "estimated and recorded" according to the requirements of accrual basis in order to reflect the real business situation of the enterprise without receiving the invoice.
2. According to the provisions of the enterprise accounting system, the enterprise should reasonably estimate the storage cost (such as the contract price, the current or recent procurement cost of similar goods, the current market price of similar goods in the same circulation link, the estimated price or average cost rate, etc.). ) At the end of the month.
Does the estimated posting amount include VAT input tax?
According to the Notice of the Ministry of Finance on Printing and Distributing the Provisions on Accounting Treatment of Value-added Tax (Caishui [2065438+06] No.22):
Accounting treatment of goods that have been accepted and put into storage but have not yet obtained the VAT deduction certificate;
If the goods purchased by the general taxpayer have arrived, accepted and put into storage, but have not received the VAT deduction certificate and failed to pay the purchase price, they should be accounted for according to the price estimate in the list of goods or relevant contract agreements at the end of the month, and there is no need to temporarily calculate the VAT input tax. At the beginning of next month, the original estimated amount will be written off in red ink. After obtaining the relevant VAT deduction certificate and being certified, the amount shall be included in the relevant costs or assets.
To sum up, the estimated entry amount does not include VAT input tax.
When enterprise income tax is paid in advance, can the estimated input cost be deducted before tax?
According to the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.2011No.34):
"The related costs and expenses actually incurred by the enterprise in that year cannot be obtained in time due to various reasons. When an enterprise prepays quarterly income tax, it can be temporarily calculated according to the book amount. "
Therefore, when the enterprise income tax is paid in advance, the estimated entry cost can be deducted before tax with the relevant payment voucher. At the same time, it can avoid paying more taxes later.