Accounting treatment of simple tax difference taxation

Simple tax calculation method is applicable to small-scale taxpayers providing taxable services.

Value-added tax payable in current period = sales in current period x collection rate

Withholding tax method

Where an overseas unit or individual provides taxable activities in China and has no business office in China, the withholding agent shall calculate the tax payable according to the following formula.

Withholding tax amount = the price paid by the payee /( 1+ tax rate) x tax rate

Simple tax item input tax

Article 10 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax: The input tax of the following items shall not be deducted from the output tax:

Goods, services, intangible assets and real estate purchased for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption.

(two) abnormal losses of purchased goods and related labor and transportation services;

(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

(four) other projects stipulated by the State Council.

Accounting treatment of simple taxation

General taxpayers of value-added tax should set up detailed accounts such as payable value-added tax, unpaid value-added tax, prepaid value-added tax, input tax to be deducted, input tax to be certified, tax to be written off, value-added tax allowance, simple tax calculation, value-added tax payable for financial goods transfer, and value-added tax collected and remitted. The detailed account of "simple tax calculation" accounts for VAT withholding, deduction, advance payment and payment by ordinary taxpayers using simple tax calculation method. [Provisions on Accounting Treatment of Value-added Tax]

The situation of differential taxation

For the transfer of financial commodities, the sales amount shall be the balance of the selling price minus the buying price.

The sales volume of brokerage services is the balance of the total price and out-of-price expenses after deducting the government funds or administrative fees charged to the entrusting party and paid on its behalf.

Financing lease and financing sale and leaseback business

The sales of air transport enterprises do not include the airport construction fees charged and the prices charged and paid for the sale of air tickets of other air transport enterprises.

General taxpayers provide passenger station services, and the sales amount is the balance of the total price and extra-price expenses obtained by them after deducting the freight paid to the carrier.

Taxpayers who provide tourism services can choose the balance of the total price and extra-price expenses obtained, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism enterprises, as the sales volume.

If the simple tax method is applied to the construction services provided by the pilot taxpayers, the sales amount shall be the balance of the total price and other expenses obtained after deducting the subcontract.

General taxpayers of real estate development enterprises sell their developed real estate projects (except old real estate projects with simple tax calculation method), and the balance after deducting the land price paid to government department J during land transfer is sales.

Overseas units conduct examinations in China through the Examination Center of the Ministry of Education and its directly affiliated units, and the balance of the examination fees obtained after deducting the examination fees paid to overseas units is the sales, and the value-added tax is paid according to the provision of "educational auxiliary services".

Taxpayers provide visa agency services, and the balance paid to the Ministry of Foreign Affairs and foreign embassies (consulates) in China after deducting the visa fees and certification fees charged to the clients is sales.

Since 20 18 65438+ 10/0/,air transport sales agents have provided air ticket agency services for overseas flights, and the sales amount is the total price and extra-price expenses obtained after deducting the overseas flight settlement money collected from customers and paid to other units or individuals.

Air transport sales agency enterprises provide domestic air ticket agency services, and the balance of domestic air ticket net settlement and related expenses deducted from customers and paid to air transport enterprises or other air transport sales agencies is sales.

General taxpayers provide labor dispatch services, with the total price and out-of-price expenses as sales, and pay VAT according to the general tax method; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing provident fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.

Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units and social insurance and housing provident fund paid by agents.

Property management taxpayers, the tap water fee charged to the service object, after deducting the paid tap water fee, shall be taxed at 3% according to the simple taxation method.

Accounting treatment of differential taxation

A travel company charged a corporate tour group a total price of 6.5438+0.06 million yuan, and paid 848,000 yuan for accommodation, transportation, catering and scenic spots, all of which obtained legal credentials.

Debit: Bank deposit is 6,543,800+0,600.

Loan: income from main business is 6,543,800+0,000.

Taxes payable-VAT payable (output tax) 60,000 yuan.

Borrow: The main business cost is 800,000 yuan.

Taxes payable-VAT payable-output tax deducted 48,000 yuan.

Loan: 848,000 yuan in bank deposit.