Our company belongs to the general VAT taxpayer who sells hardware and building materials. 20 17 May output tax180,000 yuan, input tax 200,000 yuan, input tax 20,000 yuan. How to deal with the accounts in accounting?

answer

The VAT deduction in the above problems does not need any accounting treatment.

Political policy

According to Article 4 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.538 of the State Council of the People's Republic of China), except as stipulated in Article 11 of this Ordinance, the taxable amount of taxpayers selling goods or providing taxable services (hereinafter referred to as sales of goods or taxable services) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:

Taxable amount = current output tax-current input tax

When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.

Yan Shen

(1) At the end of the period, if the output tax of the general taxpayer company in the current month is greater than the input tax, the difference is 20,000 yuan, and the accounting treatment is as follows:

Borrow: Taxes payable-VAT payable (VAT transferred but unpaid) 20,000 yuan.

Loan: taxes payable-unpaid value-added tax of 20,000 yuan.

(2) At the end of the month, the general taxpayer company overpaid 20,000 yuan in the month, and the accounting treatment is as follows:

Borrow: Taxes payable-VAT unpaid is 20,000 yuan.

Loan: Taxes payable-VAT payable (transfer-out overpayment) 20,000 yuan.

As we know, starting from 20 16.5. 1, the policy of increasing the value of the camp will be fully implemented, and all industries will pay value-added tax. However, when filling in the VAT tax return, we still have to distinguish between the old VAT items and the new VAT items.

What are the old VAT projects, that is, those that used to pay VAT, selling goods to provide processing, repair and replacement services, and the new VAT projects refer to those that used to pay business tax and are now included in the reform of the camp, involving industries such as transportation, post and telecommunications, modern service industry, life service industry, finance industry and construction and installation industry. The hotel industry belongs to accommodation and catering in the life service industry. Therefore, special invoices for value-added tax can be issued, which can be deducted by customers after obtaining them, but the tax rates of ordinary taxpayers and small-scale taxpayers are different, which are 6% and 3%. In addition, it should be noted that if customers stay in hotel rooms for a long time, but do not accept our services, then they must pay VAT according to the leased real estate.

First, how should diversified businesses be taxed?

The hotel service industry may also provide services such as catering, entertainment, selling goods, business meetings, parking, picking up and dropping off guests, so how should the tax be calculated? This involves part-time operation, which should be distinguished from mixed marketing. Mixed sales have a certain affiliation and can exist independently. For concurrent operation, if multiple services with different tax rates are involved at the same time, they should be accounted for separately. If it cannot be accounted for separately, a higher tax rate shall apply.

1, commodity department. The tax rate is 17% or the collection rate is 3%, and special VAT invoices can be issued for the sale of goods other than duty-free goods.

2. Conference services. The tax rate is 6% or the collection rate is 3%. How to calculate the tax if accommodation is provided at the same time as conference services? On this issue, according to the regulations of different local tax bureaus, some tax bureaus can agree to issue the conference fees and related accommodation and catering to a special VAT invoice, while others require separate invoicing and separate taxation.

3. Rent a projector. If the projector is rented separately, it shall be taxed according to the operating lease of modern service industry. The applicable tax rate is 17% or the collection rate is 3%, and a special VAT invoice can be issued, which can also be deducted if the customer meets the requirements. If the hotel buys a projector before the camp reform, it can also be taxed according to the simple method.

4. Food and beverage takeout. If the hotel industry provides accommodation and catering at the same time, it can issue special VAT invoices at the tax rate of 6% or 3%, but ordinary customers cannot get tax credits after obtaining them; For take-away, that is, places that don't provide food, this kind of take-away is regarded as selling goods, so the applicable tax rate is 17% or 3%, and a special VAT invoice can be issued, which can be deducted as long as it is not used for collective welfare or personal consumption.

5. Fitness programs such as gyms or swimming pools. If the hotel provides this project, it needs to pay taxes according to the culture and sports industry in the life service. If the tax rate is 6% or the collection rate is 3%, a special VAT invoice can be issued, which can be deducted as long as the customer meets the requirements.

6, entertainment, bathing sauna. The hotel industry provides some entertainment projects, such as karaoke bars, which are taxed according to the tourism and entertainment services of the life service industry, and the bathing sauna is taxed according to the daily services of the residents of the life service industry. If the tax rate is 6% or the collection rate is 3%, special invoices can be issued, but generally they cannot be deducted.

7. Parking lots and commercial cabinets for rent. They are all leasing, so they are all leasing services of modern service industry. Therefore, the applicable tax rate is 1 1% or the collection rate is 5%, and special invoices can be issued, which can generally be deducted by customers. If this parking lot or business cabinet is built before the reform of the camp, it can be taxed according to the simple method.

8. Pick up and drop off guests. Shuttling guests belongs to the transportation industry, and the applicable tax rate is 1 1% or 5%, which cannot be deducted after obtaining the special invoice.

There are many items above, so different items and different tax rates should be distinguished for tax calculation. If you can't distinguish, you should apply a high tax rate. In addition, remember what can be deducted and what can't be deducted after the customer obtains the special invoice, such as catering, entertainment, bathing sauna, shuttle bus service, etc.

Second, it is regarded as sales.

The hotel industry provides breakfast mineral water free of charge while providing accommodation. If consumers pay the consideration in a unified way, it is not regarded as sales, and the hotel pays the value-added tax according to the actually charged price.

Third, the input tax deduction

Generally speaking, as long as you obtain a legal tax deduction certificate, you can deduct the input tax. However, if the goods we buy are used for collective welfare and personal consumption, which are exempt from value-added tax, or adopt a simple method to calculate taxes, and abnormal losses occur, if they are used for catering, entertainment, loans, etc. in the daily life of residents, the input tax cannot be deducted.

If we purchase agricultural products and obtain them from producers, we can generally calculate the deduction according to the obtained invoices or purchase invoices at the tax rate of 13%. If the other party enjoys the tax exemption policy in circulation, we cannot calculate the deduction.

Fourth, about membership fees.

If you only obtain membership, you will be taxed at 6% according to the sale of intangible assets; If services are also provided, advance payment will be made according to the commercial prepaid card, and VAT will not be paid. Note that special VAT invoices are not allowed here, and ordinary VAT invoices can only be issued if advance payment is obtained.

This paper introduces the related business of the hotel service industry after the reform of the camp, involving more tax items and tax rates. I hope everyone will tidy up carefully, come on!

As we know, starting from 20 16.5. 1, the policy of increasing the value of the camp will be fully implemented, and all industries will pay value-added tax. However, when filling in the VAT tax return, we still have to distinguish between the old VAT items and the new VAT items.

What are the old value-added tax items, that is, the items that used to pay value-added tax and sell goods to provide processing, repair and replacement services? The new value-added tax items refer to those items that used to pay business tax and are now included in the camp reform. The industries involved include transportation, post and telecommunications, modern service industry, life service industry, financial industry and construction and installation industry. The hotel industry belongs to accommodation in accommodation and catering in life service industry. Therefore, special invoices for value-added tax can be issued, which can be deducted by customers after obtaining them, but the tax rates of ordinary taxpayers and small-scale taxpayers are different, which are 6% and 3%. In addition, it should be noted that if customers stay in hotel rooms for a long time, but do not accept our services, then they must pay VAT according to the leased real estate.

First, how should diversified businesses be taxed?

The hotel service industry may also provide services such as catering, entertainment, selling goods, business meetings, parking, picking up and dropping off guests, so how should the tax be calculated? This involves part-time operation, which should be distinguished from mixed marketing. Mixed sales have a certain affiliation and can exist independently. For concurrent operation, if multiple services with different tax rates are involved at the same time, they should be accounted for separately. If it cannot be accounted for separately, a higher tax rate shall apply.

1, commodity department. The tax rate is 17% or the collection rate is 3%, and special VAT invoices can be issued for the sale of goods other than duty-free goods.

2. Conference services. The tax rate is 6% or the collection rate is 3%. How to calculate the tax if accommodation is provided at the same time as conference services? On this issue, according to the regulations of different local tax bureaus, some tax bureaus can agree to issue the conference fees and related accommodation and catering to a special VAT invoice, while others require separate invoicing and separate taxation.

3. Rent a projector. If the projector is rented separately, it shall be taxed according to the operating lease of modern service industry. The applicable tax rate is 17% or the collection rate is 3%, and a special VAT invoice can be issued, which can also be deducted if the customer meets the requirements. If the hotel buys a projector before the camp reform, it can also be taxed according to the simple method.

4. Food and beverage takeout. If the hotel industry provides accommodation and catering at the same time, it can issue special VAT invoices at the tax rate of 6% or 3%, but ordinary customers cannot get tax credits after obtaining them; For take-away, that is, places that don't provide food, this kind of take-away is regarded as selling goods, so the applicable tax rate is 17% or 3%, and a special VAT invoice can be issued, which can be deducted as long as it is not used for collective welfare or personal consumption.

5. Fitness programs such as gyms or swimming pools. If the hotel provides this project, it needs to pay taxes according to the culture and sports industry in the life service. If the tax rate is 6% or the collection rate is 3%, a special VAT invoice can be issued, which can be deducted as long as the customer meets the requirements.

6, entertainment, bathing sauna. The hotel industry provides some entertainment projects, such as karaoke bars, which are taxed according to the tourism and entertainment services of the life service industry, and the bathing sauna is taxed according to the daily services of the residents of the life service industry. If the tax rate is 6% or the collection rate is 3%, special invoices can be issued, but generally they cannot be deducted.

7. Parking lots and commercial cabinets for rent. They are all leasing, so they are all leasing services of modern service industry. Therefore, the applicable tax rate is 1 1% or the collection rate is 5%, and special invoices can be issued, which can generally be deducted by customers. If this parking lot or business cabinet is built before the reform of the camp, it can be taxed according to the simple method.

8. Pick up and drop off guests. Shuttling guests belongs to the transportation industry, and the applicable tax rate is 1 1% or 5%, which cannot be deducted after obtaining the special invoice.

There are many items above, so different items and different tax rates should be distinguished for tax calculation. If you can't distinguish, you should apply a high tax rate. In addition, remember what can be deducted and what can't be deducted after the customer obtains the special invoice, such as catering, entertainment, bathing sauna, shuttle bus service, etc.

Second, it is regarded as sales.

The hotel industry provides breakfast mineral water free of charge while providing accommodation. If consumers pay the consideration in a unified way, it is not regarded as sales, and the hotel pays the value-added tax according to the actually charged price.

Third, the input tax deduction

Generally speaking, as long as you obtain a legal tax deduction certificate, you can deduct the input tax. However, if the goods we buy are used for collective welfare and personal consumption, which are exempt from value-added tax, or adopt a simple method to calculate taxes, and abnormal losses occur, if they are used for catering, entertainment, loans, etc. in the daily life of residents, the input tax cannot be deducted.

If we purchase agricultural products and obtain them from producers, we can generally calculate the deduction according to the obtained invoices or purchase invoices at the tax rate of 13%. If the other party enjoys the tax exemption policy in circulation, we cannot calculate the deduction.

Fourth, about membership fees.

If you only obtain membership, you will be taxed at 6% according to the sale of intangible assets; If services are also provided, advance payment will be made according to the commercial prepaid card, and VAT will not be paid. Note that special VAT invoices are not allowed here, and ordinary VAT invoices can only be issued if advance payment is obtained.

This paper introduces the related business of the hotel service industry after the reform of the camp, involving more tax items and tax rates. I hope everyone will tidy up carefully, come on!