1, eligible agricultural products deduction policy:
According to Article 2 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance, 20 19): "If the original deduction rate of taxpayers purchasing agricultural products is 10%, the deduction rate will be adjusted to 9%. Taxpayers purchase agricultural products used to produce or process goods at a tax rate of 13%, and the input tax is calculated according to the deduction rate of 10%. " That is to say, the tax rate for taxpayers to buy agricultural products for production or entrusted processing is 13%, which will be deducted at the tax rate of 10%. Compared with the general deduction rate of 9%, the deduction rate of 1% will be added.
According to the filling instructions of the declaration form, the column 8a of Annex II of the VAT tax declaration form (details of input tax in this period) shall be filled with the additional deduction part. When the taxpayer uses the purchased agricultural products for production and sales or entrusts the processing of goods with the tax rate of 13%, the additional deduction shall be filled with the input tax of agricultural products.
2. Case analysis and accounting treatment
Case 1: Fresh fruit company buys duty-free fruit, processes it and sells it in cans. In April 2020, the sales invoice of agricultural products was obtained, amounting to RMB 6,543.8+0,000, and all fruits were collected for canning in that month. Accounting treatment is as follows:
(1) Buy duty-free agricultural products:
Borrow: raw materials: 9 1 1,000 yuan.
Taxes payable-VAT payable-input tax 90,000 yuan (100*9%)
Loan: Bank deposit is 6,543,800 yuan.
(2) All fruits collected in that month are used for processing canned fruits:
According to the policy, after April 2009 1, 2065438, taxpayers should calculate the input tax deduction at 9% according to the general provisions on the deduction of agricultural products purchased in the current period. If the purchased agricultural products are used to produce or entrust the processing of goods with the tax rate of 13%, a deduction of 1 percentage point will be added in the current production period.
1% will be deducted when collecting money.
Borrow: The production cost is 900,000.
Taxes payable-VAT payable-input tax 1 ten thousand yuan (100* 1%)
Loan: Raw materials: 965,438+0,000 yuan.
Deduction at the time of collection: formula: deduction of input tax amount of agricultural products = tax amount deducted according to the face tax rate (deduction rate) of agricultural products collected in the current production ÷ face tax rate (deduction rate) × 1%.
Second, add and subtract
1, plus or minus 10% policy:
Announcement No.39 +09 of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China: From April 20 19 to February 202 1 8+08/2 1 day, taxpayers in production and life services are allowed to add 10% to the current deductible input tax for deduction.
Conditions that addition and subtraction must meet at the same time:
(1) industry requirements. Taxpayers who provide postal services, telecommunications services, modern services and life services (hereinafter referred to as the four services).
(2) Sales requirements. Sales of four services account for more than 50% of the total sales.
2. The policy of adding or subtracting 15% stipulates that:
Announcement No.87 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2019: 201to 202 1 12 3 1, allows taxpayers in the life service industry to add 15% according to the deductible input tax in the current period. Taxpayers in the life service industry mentioned in this announcement refer to taxpayers whose sales of life services account for more than 50% of the total sales.
Note: The four industries that can be increased or decreased by 10% are postal service, telecommunication service, modern service and life service. At present, the preferential policy of 15% has been increased only for living services.
Life services include cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services, excluding property services!
3. Case analysis and accounting treatment
According to the explanation of the application of the Regulations on Accounting Treatment of Value-added Tax in the Announcement on Deepening the Reform Policy of Value-added Tax issued by the Ministry of Finance, "When taxpayers in the production and life service industries acquire assets or accept labor services, they should conduct accounting treatment of value-added tax-related businesses in accordance with the relevant provisions of the Regulations on Accounting Treatment of Value-added Tax; When the value-added tax is actually paid, the subjects such as "tax payable-unpaid value-added tax" shall be debited according to the tax payable, the subject of "bank deposit" shall be credited according to the actual tax paid, and the subject of "other income" shall be credited according to the deducted amount. "
Accounting treatment of adding and deducting input tax Taxpayers do not need to accrue the input tax that can be added and deducted in the current period, but only reflect the amount added and deducted when actually paying taxes. For the general taxpayer enterprises that implement the policy of adding and deducting, they only need to keep a reference account for adding and deducting at ordinary times. When there is tax payable, it is necessary to actually pay VAT, and then add and subtract.
Accounting treatment:
Borrow: Taxes payable-VAT unpaid
Credit: Other income (plus deduction of 10% or 15%)
bank deposit
Case 2: The output tax of a taxpayer in a life service industry in 2065,438+09 10 is 654.38+0.2 million yuan, the input tax is 654.38+0.0 million yuan, the remaining input tax at the beginning is 400,000 yuan, and the accrued deduction in this period is 654.38+0.5 million yuan (654.38+).
Since the normally deductible input tax of 140( 100+40) million yuan in this period exceeds the output tax of1200,000 yuan, the tax payable before deduction is equal to 0, and the150,000 yuan accrued in this period is fully carried forward to the next deduction, so it is unnecessary to carry out accounting treatment for the addition and deduction.
Case 3: A taxpayer in a life service industry, the output tax in11.20,000 yuan, the input tax in1.20,000 yuan, the input tax reserved at the beginning of the period is 00,000 yuan, and the increase or decrease in this period is150,000 yuan (100
As the output tax in this period exceeds the sum of deductible input tax and deductible additional tax, the additional tax deducted in this period of RMB 6,543,800+0.5 million is fully deducted from the taxable amount in this period.
Accounting treatment is as follows:
Debit: Taxes payable-Unpaid VAT 20
Loan: other income 15
bank deposit
Case 4: In February 2065, the output tax of a taxpayer in a life service industry was1.20,000 yuan, 438+09, the input tax was1.00,000 yuan, and the remaining input tax at the beginning of the period was1.00,000 yuan, which should be deducted in the current period (/kloc-.
The pre-tax tax payable in this period is 654.38+ten thousand yuan (654.38+020-654.38+000-654.38+00), which is lower than the accrued deduction in this period150 thousand yuan, so only150 thousand yuan can be accrued in this period.
Accounting treatment is as follows:
Debit: tax payable-unpaid VAT 10
Loan: other income 10
Emphasis: the increase and decrease are only recognized as profit and loss in the month of actual payment, and the part that is not actually enjoyed does not need to be accounted for.
Note: All the contents of WeChat official account "Yipin Tax Music" are for reference only, not as the actual basis for tax payment. Please refer to the relevant national policies for details.