How do small-scale taxpayers do accounts?

Small-scale taxpayers only need to set up a detailed account of "VAT payable" under the subject of "tax payable" without setting up a column.

According to business needs, you can set up detailed accounts such as "VAT payable for financial goods transfer" and "VAT withheld on behalf of others".

accounting treatment

1. Accounting treatment of sales personnel, such as purchasing.

Small-scale taxpayers purchase materials, services, intangible assets or real estate, and obtain the value-added tax indicated on the special VAT invoice, which is included in the relevant costs or assets, and does not pass the accounting of "tax payable-value-added tax payable".

2. Accounting treatment of sales business

(1) Small-scale taxpayers sell goods, processing, repair and replacement services and services.

Intangible assets or real estate should debit accounts receivable, notes receivable, bank deposits and other subjects according to the amount receivable or received. According to the amount of income, credit subjects such as main business income, other business income, fixed assets liquidation and project settlement;

The value-added tax payable calculated according to the current value-added tax system is credited to the subject of "tax payable-value-added tax payable".

When sales are returned, the accounting entries of the other party shall be made according to the red-letter VAT special invoice issued in accordance with the regulations.

(2) The accounting treatment is sales.

If the tax law stipulates that an enterprise acts as a sales agent, it shall carry out corresponding accounting treatment in accordance with the relevant provisions of the accounting standards system for enterprises.

(3) Accounting treatment of payable VAT in the current month.

When an enterprise pays the value-added tax payable in the current month, it should debit the subject of "tax payable-value-added tax payable" and credit the subject of "bank deposit".

(4) Accounting treatment of VAT deduction for special equipment and technical maintenance expenses of VAT control system.

According to the current value-added tax system, if the expenses paid by enterprises for purchasing special equipment for the value-added tax control system for the first time and the technical maintenance fees paid are allowed to be fully deducted from the tax payable, the tax payable shall be deducted according to the regulations:

Borrow: Taxes payable-VAT payable

Loan: management fees and other subjects.

(5) Accounting treatment of differential tax.

According to the current value-added tax system, sales are allowed to be deducted from the relevant costs incurred by the enterprise:

Borrow: Taxes payable-VAT payable

Loan: main business cost, inventory, engineering construction and other subjects.

(6) Accounting treatment of value-added tax relief, the value-added tax directly reduced by small-scale taxpayers in this period:

Borrow: Taxes payable-VAT payable

Loan: non-operating income

Extended data:

Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.

The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.

According to the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the criteria for small-scale identification are as follows

1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.

2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan.

3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.

4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.

Criteria for the identification of small-scale taxpayers after the reform of the camp.

Announcement on matters related to the qualification of general taxpayers in the pilot project of changing business tax to value-added tax in eight provinces and cities such as Beijing Announcement No.38 of People's Republic of China (PRC) State Taxation Bureau No.2012 stipulates that the pilot taxpayers whose annual sales of taxable services did not exceed 5 million yuan before the implementation of the pilot project may apply to the competent tax authorities for the qualification of general taxpayers.

The Notice on the Qualification of General Taxpayer and Related Matters in the Reform of Value-added Tax Transformation (Shui Han [2012] No.227) stipulates that taxable services and newly opened taxpayers with annual sales below 5 million yuan may apply to the competent tax authorities for the qualification of General Taxpayer before 20 12 10. The information that the applicant should provide is as follows: 1. General application form for VAT general taxpayer qualification; 2. A copy of the tax registration certificate; 3. The identity certificates of the person in charge of finance and the taxpayer and their copies; 4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy; 5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy; 6. Other relevant information specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.

What is the need for small-scale taxpayers to increase taxes?

Small-scale taxpayers whose business tax is value-added, that is, taxpayers whose annual taxable services sales (hereinafter referred to as annual taxable services sales) do not exceed 5 million yuan (≤ 5 million yuan). According to relevant policies, other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers if their annual sales of taxable services exceed the standard of ordinary taxpayers.

What is the general taxpayer reform?

The so-called "camp reform" refers to taxpayers whose annual sales of taxable services exceed 5 million yuan (> 5 million yuan). The annual sales of taxable services does not exceed 5 million yuan, and newly opened VAT taxpayers may apply to the competent tax authorities for general taxpayer qualification. In addition, before the start of the pilot reform of the camp, taxpayers whose "taxable service turnover ÷ 12%" exceeded 5 million yuan from July 2065438 to June 2065438 were also general VAT taxpayers.

Small-scale taxpayers with no more than 5 million yuan can apply to become general taxpayers.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning the Qualification of General Taxpayer in the Pilot Project of Changing Business Tax to Value-added Tax in Shanghai: Announcement No.65 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 1 1) stipulates that the annual sales of taxable services shall not exceed 5 million yuan and the newly-opened pilot taxpayers may apply to the competent tax authorities for the qualification of general taxpayers. For the pilot taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall identify the qualifications of general taxpayers: 1. Having a fixed place for production and business operation; 2. Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Small-scale taxpayers with more than 5 million yuan apply for general taxpayer qualification.

After the implementation of the pilot project of changing business tax to VAT in Beijing, if an enterprise applies for VAT with accumulated sales excluding tax exceeding 5 million yuan within a continuous operation period of no more than 12 months, it shall apply for VAT general taxpayer qualification in time according to the relevant procedures stipulated in the Administrative Measures for Qualification Identification of VAT General Taxpayers (Order No.22 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), and calculate and pay VAT according to the general taxation method.

Small-scale taxpayers exceeding the standard refer to taxpayers whose annual taxable services sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. If the annual sales of taxable services of pilot taxpayers exceed the standards of small-scale taxpayers, they shall apply to the competent tax authorities for the qualification of general VAT taxpayers.

References:

Baidu encyclopedia-small-scale taxpayer