[How to deal with VAT deduction, accounting treatment] Accounting treatment of VAT deduction

I. Taxes payable by the Borrower-VAT payable (tax exemption, other income or assets of the Lender are as follows:

An enterprise belongs to the industry of addition, subtraction, multiplication and division. 2065438+May 2009 tax-free sales of 2 million yuan, tax-free purchase of office buildings 1 10,000 yuan (related to assets), tax-free purchase of property services 1 10,000 yuan, consider adding deduction, and deduct real estate at one time. VAT payable12-9.6×1.1=1.44 million yuan. The accounting treatment is as follows: income: debit: bank deposit 2 12 loan: main business income 200 tax payable-VAT payable (output tax) 12 income: debit: fixed assets-office building 100 tax payable-VAT payable (input tax) 9 loan: bank deposit/kloc. Item tax) 0.6 loan: bank deposit 10.6 deduction: loan: tax payable-value-added tax payable (tax exemption) 0.96 loan: other income 0.06 fixed assets-office building 0.9 At the same time, if the enterprise is difficult to distinguish, it will be included in other income as a whole. Carry-over at the end of the month: Borrow: tax payable-VAT payable (unpaid after transfer) 1.44 Loan: tax payable-VAT payable (unpaid) 1.44 Payment: Borrow: tax payable-VAT payable (unpaid)/kloc-0 Loan: bank deposit/kloc-0. Second, the increase or decrease is included in the tax payable-VAT payable at the beginning, so it must be carried forward to the end of the month. If it can't be deducted actually or can't be deducted completely, it will affect the VAT accounting next month.

2. Add the subject of "tax payable-VAT deduction", calculate the accrued tax credit, and include it in other income items. When the tax is actually deducted, it will be transferred from tax payable-VAT deduction to tax payable-VAT deduction (VAT deduction). For example, the output tax of Shanmeizhi Company in April 2065438+2009 was105,000 yuan, and the input tax was 65,000 yuan. At the end of the month, the output tax is reduced by 5,000 yuan, and the current month's 654.38+0,000 yuan can be used for the actual deduction of 5,000 yuan, and the ending balance of 5,000 yuan is the new deduction balance. Specific entries: Accrual: Debit: Taxes payable-VAT plus deduction of 65,438 yuan+0,000 yuan; Loan: Other income is 65,438+0,000 yuan; Actual deduction: debit: tax payable-VAT plus deduction of 500,000 yuan; Loan: Taxes payable-VAT plus deduction of 500,000 yuan; In May, 2065, at 438+09, Shanmeizhi Company entered the account. If the balance of 500,000 yuan deducted last month is transferred to the current month, 20,000 yuan can be deducted this month, and a total of 25,000 yuan can be deducted this month. The value-added tax payable after deduction is 25-20-2.5 = 25,000 yuan. Accrual: Debit: Taxes payable-VAT plus deduction of 20,000 yuan; Loan: 20,000 yuan of other income is actually deducted; Borrow: Taxes payable-VAT plus deduction of 25,000 yuan; Loan: Taxes payable-VAT plus deduction of 25,000 yuan; Author's comment: The second treatment method is more reasonable than the first one, which can accurately calculate the accrued deduction and the balance of the deduction, and the accounting subjects are clearer when carrying forward.

3. Increase the tax payable subject-VAT plus deduction, but first include the deduction in deferred income, and follow the second view when the actual decline is included in other income or non-operating income. For example, in April of 20 19, the output tax of Shanmeizhi Company was 6.5438+0.05 million yuan, the input tax was 6.5438+0 million yuan, and the current accrued deduction amount was 6.5438+0 million yuan. At the end of the month, the output tax is reduced by 5,000 yuan, and the current month's 654.38+0,000 yuan can be used for the actual deduction of 5,000 yuan, and the ending balance of 5,000 yuan is the new deduction balance. Specific entries: Accrual: Debit: Taxable payable-VAT plus deduction of RMB 65,438+0,000; Loan: Deferred income of RMB 65,438+0,000; Actual deduction: Debit: Taxable payable-VAT plus deduction of RMB 500,000; Loan: Deferred income of RMB 500,000; Loan: Other income (non-operating income) If the balance of 500,000 yuan deducted last month is transferred to the current month, 20,000 yuan can be deducted this month, and a total of 25,000 yuan can be deducted this month. The value-added tax payable after deduction is 25-20-2.5 = 25,000 yuan. Accrual: debit: tax payable-VAT plus deduction of 20,000 loan: deferred income of 20,000 actual deduction: debit: tax payable-VAT plus deduction of 25,000 loan: tax payable-VAT plus deduction of 25,000 loan: deferred income of 25,000 loan: other income (non-operating income) of 25,000. Compared with these three ways, the author feels that it is still the third. This is a matter of detail.

In short, I still hope that the accounting department of the Ministry of Finance will issue documents as soon as possible to standardize the handling. If it hasn't been sent yet, it is suggested to follow the third treatment method first.