1, transfer out the input tax.
When the input tax of the certified invoice needs to be transferred out, the accounting treatment should be carried out according to the following steps: borrowing: raw materials/inventory goods/taxes payable/value-added tax payable (input tax transfer out) lending: taxes payable/value-added tax payable (input tax payable).
2. Register the transfer voucher
The purpose of registering transfer vouchers is to convert the numbers in the account books into accounting vouchers, so as to ensure the correctness of accounting treatment. When registering the transfer voucher, the debit and credit account amounts should be filled in the voucher respectively, and the transfer amount should be calculated.
3. Adjust account book records
After the input tax is transferred out, it is necessary to adjust the account book records to ensure that the figures in the account book are consistent with the actual business. When adjusting the account book records, the debit amount of raw materials/inventory goods/taxes payable/value-added tax payable (input tax transfer-out) should be filled in the account book.
And fill the credit amount of the payable tax/payable value-added tax (input tax) account minus the debit amount of the input tax transfer-out account in the account book.
Certified invoice function
1, confirm transaction compliance
The certified invoice is an important document for both parties to the transaction, which proves that the transaction of products or services between the two parties has been completed and meets the requirements of relevant tax laws and regulations. This compliance can help prevent mistakes or unnecessary misunderstandings in subsequent financial processing.
2. Calculate tax obligations
Certified invoices are an important basis for calculating tax obligations. In most cases, enterprises need to calculate the tax payable according to the amount (including tax) on the invoice. If the invoice is not certified, the enterprise may not calculate its tax obligations correctly, which may lead to violation of tax laws and regulations.
3. Preventing fraud and protecting legitimate rights and interests
Certified invoices can help prevent fraud and protect the legitimate rights and interests of enterprises and consumers. For example, if the amount on an invoice is tampered with, this fraud may be revealed by the certified invoice record, thus preventing possible losses. In addition, if there is a dispute or dispute, the certified invoice can be used as important evidence.