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Add and subtract accounting entries
Accounting entries added and deducted by general taxpayers:

1, income accounting treatment-output part

Debit: bank deposits/accounts receivable/accounts received in advance.

Loan: income from main business

Taxes payable-VAT payable (output tax)

2. Cost accounting treatment-input part

Debit: Cost or expense account.

Taxes payable-VAT payable (input tax)

Loans: bank deposits/accounts payable/prepayments

What are addition and subtraction?

It refers to allowing taxpayers to calculate the deduction amount to deduct the taxable amount according to the proportion of the input tax that can be deducted in the current period. This is one of the preferential tax policies issued by the state to promote economic development and support enterprise development.