There are 10 three-level detailed accounts under VAT payable, which can be divided into six loans and four loans. Borrowing (borrowing) includes: input tax, output tax deduction, tax paid, tax reduction, export tax rebate for domestic products and unpaid value-added tax. Loans (loans) include: output tax, export tax rebate, transfer-out of input tax and overpayment of value-added tax.
Let's talk about the contents of each subsidiary ledger accounting in detail:
1. Taxes payable-VAT payable (input tax)
Input tax accounting refers to the value-added tax paid by ordinary taxpayers for purchasing goods, processing, repair and replacement services, services, intangible assets or real estate, which can be deducted from the current output tax. For accounting under the input tax account, the general taxpayer must have obtained the special VAT invoice. If it is an ordinary ticket, the tax amount is directly included in the relevant costs and expenses, and is not accounted for by a separate account.
2. Taxes payable-VAT payable (output tax deduction)
Output tax deduction accounting is the output tax reduced by deducting sales, which is used under the differential taxation mode. For example, the expenses paid to other units or individuals for common tourism services, accommodation, transportation and catering are deducted from sales, and the corresponding value-added tax deducted is accounted for in this account.
For example, a travel company charges tourists 654.38+10,000 yuan (excluding tax), including 30,000 yuan for hotel accommodation (excluding tax) and 20,000 yuan for passenger service company. During the accounting of the travel company, the amount confirmed by the lender "tax payable-VAT payable (output tax)" is 10 * 6% = 10000, and the amount confirmed by the borrower "tax payable-VAT payable (output tax deduction)" is (3+2) * 6% =/kloc-
3. Taxes payable-VAT payable (taxes paid)
The paid account is the value-added tax payable by the general taxpayer in the current month.
4. Taxes payable-VAT payable (tax relief)
Literally, tax reduction and exemption is used to calculate the tax reduction and exemption obtained by enterprises because they enjoy relevant preferential policies for tax reduction and exemption.
It should be noted that when an enterprise conducts taxable sales, it needs to confirm the corresponding output tax regardless of whether it enjoys tax reduction or exemption and confirms its income. Only when the conditions for tax reduction and exemption are met can tax reduction and exemption reduce the value-added tax payable by the borrower.
5. Taxes payable-VAT payable (exports are deducted from taxes payable for domestic products)
The accounting of tax deductible for domestic products is the tax deductible for domestic products when the production-oriented export enterprises enjoy the tax preferential treatment of "exemption, credit and refund". It's easy to understand. Let's talk about the steps of the policy of exemption, credit and refund first. For production-oriented export enterprises, first, export goods are exempt from value-added tax; Secondly, the input tax corresponding to raw materials and spare parts consumed in the production of export goods should be fully refunded at the time of purchase. However, for the convenience of the period, it should not be refunded first, but should be used to offset the value-added tax that enterprises have to pay for domestic sales (export sales are tax-free, and domestic sales still have to pay taxes). "Export tax deduction for domestic products" is to calculate the tax payable for domestic products; If there is still a balance after payment, the tax refund will be made again.
6. Taxes payable-VAT payable (VAT transferred out)
Transfer-out unpaid value-added tax is used to calculate the end of each month, and transfer-out unpaid value-added tax in the current month. At the end of each month, the actual carry-forward entries are: debit: tax payable-value-added tax payable (transferred out of unpaid value-added tax), and credit: tax payable-unpaid value-added tax.
7. Taxes payable-VAT payable (output tax)
The most commonly used output tax is the value-added tax charged by accounting enterprises for taxable sales such as goods, services and intangible assets. The seller confirms the output tax, and the buyer confirms the input tax if it is a general taxpayer.
8. Taxes payable-VAT payable (export tax rebate)
The subject of export tax rebate is the value-added tax that should be returned when the general taxpayer exports taxable services. For example, the taxpayers who enjoy the "exemption, credit and refund" mentioned above need to deduct the taxable amount before tax refund in the process of domestic sales. This is the subject of accounting.
9. Taxes payable-VAT payable (transfer-out input tax)
Input tax transfer-out is used to account for changes in the use of goods and services purchased by enterprises due to simple tax-free items or abnormal losses.
10. Taxes payable-VAT payable (transfer out and overpayment)
The transfer-out overpaid VAT account is used to calculate the overpaid VAT in the current month at the end of each month.
If the borrowing direction of 10 is not clear, we should understand it in essence. The borrower means the decrease of tax payable, and the lender means the increase of tax payable.