The accounting treatment of input tax that is not checked for certification is as follows:
1. Confirm that the authentication is not checked
First, we need to determine if we need to do an unchecked accounting treatment. If the enterprise does not select the "certification" option in the VAT invoice management system, it means that the invoice has not been approved by the tax authorities and included in the scope of deduction, so it needs to be accounted for in accordance with the regulations.
2. Calculate the input tax amount that is not checked for certification
According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax, the VAT paid by taxpayers for the purchase of goods or taxable services (hereinafter referred to as purchases) can be deducted. The input VAT without checking the certification refers to the input VAT generated by the taxpayer when purchasing goods or receiving services due to the failure of the tax authorities to verify and authenticate the relevant invoices. This part of the input tax needs to be recorded at the same time as the purchase of goods or services, and reflected in the subsequent accounting statements. The steps are as follows:
1.Calculate the input tax amount for certification that is not checked.
The input VAT amount that is not certified can be obtained by subtracting the amount indicated on the invoice from the amount actually paid. For example, if a company purchases a batch of raw materials from a merchant, the price on the invoice is 200,000 yuan, and the actual payment amount is 300,000 yuan (including tax**), then the company should pay 70,000 yuan (that is, 200,000 yuan-300,000 yuan).
2.Accounting is carried out at the same time as the purchase of goods.
Before proceeding with the accounting process, it is necessary to confirm that the transaction is a VAT taxable item. If it is a taxable act, you need to fill in the declaration form in accordance with the requirements of the Supplementary Information (4) of the VAT Tax Return, and fill in the input VAT amount without checking the certification part in the corresponding column.
3. Prepare accounting entries
According to the above calculation results, the corresponding accounting entries are prepared as follows:
Borrow: 200,000 raw materials
Credit: Accounts payable 300,000
Debit: Tax payable – VAT payable 70,000
Credit: Bank deposits 70,000
The above is the accounting treatment for the input VAT amount of the unchecked certified part