1. Subsidy income" in the accounting statement how to set up the problem
The current accounting regulations should reflect the VAT received by enterprises through the account of "subsidy income". The "Subsidy Income" account belongs to the "Profit and Loss Statement" account, and the economic operations reflected in this account are only reflected in the "Income Statement", and there is no balance at the end of the period. There is no "subsidy income" item in the income statement, which can be reflected in the "other business profit" item.
2. The income tax that needs to be paid by the tax bureau is inspected
1) Adjust the income tax payable.
Borrow: Prior year profit and loss adjustments.
Credit: Tax Payable - Income Tax Payable.
2) Transfer the balance of the "Profit and Loss Adjustment for Previous Years" account to profit distribution.
Debit: Profit distribution - undistributed profit.
Credit: Prior Year Profit and Loss Adjustment.
3) When paying back taxes.
Borrow: Tax Payable - Income Tax Payable.
Credit: Bank deposits.
The enterprise income tax of the previous year is reflected in the "profit and loss adjustment of previous years" item when preparing the profit and loss statement.
3. Accounting treatment of ** products
At the time of **, some goods will be given to consumers at the purchase price.
Small-scale taxpayers:
Borrow: Non-operating expenses.
Credit: Inventory of goods.
Tax Payable – VAT Payable.
4. The accounting processing problem of the purchase of goods in front of the receipt, the payment after or the invoice has not arrived
Borrow: raw materials.
Credit: Accounts Payable - Provisional Accounts Payable.
Offset with red letters at the beginning of next month;
When receiving the ticket: borrow: raw materials.
Tax Payable – VAT Payable (Input Tax).
Credit: Accounts payable.
5. Accounting treatment of unreasonable loss of purchased materials (such as purchasing oil).
1) When buying oil.
Borrow: 5,400,000 for material purchases
Tax payable - VAT payable (input tax) 918 000
Credit: Accounts payable 6,318,000
2) When unreasonable loss is found, it is assumed that the cause has not been identified
Borrow: 12,636 property losses and surpluses to be disposed of
Credit: Material procurement (5,400,000 yuan 2) 10,800
Tax payable - VAT payable (input tax transferred out) 1728 (10 800 yuan 16%)
6. How to deal with the accounts of the 6 paragraphs that have been paid in full but the invoices have not arrived
1) The purchased goods have been inspected and received into the warehouse, and the payment has been paid off, but the special VAT invoice for the purchase has not arrived, and the actual payment amount can be made first.
Accounts such as Inventory Goods are debited.
The Bank Deposit account is credited.
2) When the special invoice is obtained, the above entries shall be written off in red, and then the amount and tax amount indicated on the special invoice shall be used.
Debit: Raw materials.
Tax Payable – VAT Payable (Input Tax).
Credit: Bank deposit.
7. Whether the income obtained from the sale of scraps is subject to value-added tax, income tax and accounting treatment
1) When the enterprise disposes of the scraps generated in the production process, it shall calculate and pay VAT on the income obtained from the scraps and waste disposed of, and issue invoices. The accounting entries made are:
Debit: Bank deposits or accounts receivable.
Credit: Tax Payable - VAT Payable.
Credit: Other business income.
2) At the end of the year, other business income should be transferred to the profit of the current year, and the enterprise income tax should be calculated and paid, and the accounting entries are:
Borrow: Other business income.
Credit: Profit for the year.
8. How to deal with the problem of inconsistency between the invoicing of sales goods and the calculation of VAT according to the taxable value
Debit: Bank Deposit 116117
Credit: Product sales revenue 1001
Tax payable - output tax 16061
However, when paying taxes, the tax office calculates the tax according to "income 1001" (1001 16% = 160.).16), i.e. the tax is 16016 yuan, its tax + income = 116116, that is, the difference with the original invoice is 1 point, and the credit balance in the VAT account book is 1 point when it is recorded. How do I adjust my account?
Balance ** debit: other payables - cash long amount 001 yuan.
Credit: Tax Payable - VAT Payable (Output Tax) 001 yuan.
Borrow: Cash 001 yuan.
Credit: Other Payables - Cash Long Amount 001 yuan.
Treatment: Treated as non-operating income after approval
Debit: Other payables - cash long amount 001 yuan.
Credit: Non-operating income 001 yuan.
9. How to deal with the accounting of the goods that the supplier sends out the goods in the current month, but does not issue sales invoices in the current month
If the contract between the buyer and the seller stipulates that "payment will be received within three months after delivery", the special invoice shall be issued on "the day of the payment date agreed in the contract". The accounting treatment is as follows:
1) When the goods are issued, the goods will be issued by installments.
Credit: Inventory of goods.
2) When invoices are issued, debit: accounts receivable -- company.
Credit: VAT payable - output tax.
Credit: Revenue from the sale of goods.
At the same time, the cost of goods sold is carried forward.
Borrow: The cost of goods sold.
Credit: Installment payment for goods issued.
3) When receiving the payment, borrow: bank deposit.
Credit: Accounts Receivable -- Company.
10. Accounting treatment of underpayment of income tax due to overpayment of wages, etc
A company due to the XX annual pre-tax pre-tax wages, entertainment expenses and other overspending, the local tax department for our company's excess part of the 13The corporate income tax rate of 5% is levied, and a fine of 5,000 yuan is imposed, how to deal with the entries (my company has been open since 97 years, and there has been no profit).
Due to the overpayment of wages and entertainment expenses, the local tax authorities have made a decision on the handling of tax penalties for your company, and the accounting entries made are:
When income tax is accrued, it is borrowed: income tax.
Credit: Taxes payable.
When paying the fine, borrow: profit distribution - tax penalty 5000
Credit: Bank deposit 5000
When paying taxes, borrow: tax payable - income tax payable.
Credit: Bank deposits.
11. How to deal with the accounting of the buyer when the goods are discounted
When an enterprise sells goods at a discount, when the seller issues a red-letter invoice for the rebate, the relevant accounting treatment of the buyer is as follows:
1) If the goods have not been inspected into the warehouse, they will be made in red.
Borrow: material procurement (in red).
Tax Payable – VAT Payable (Input Tax) (in red).
Credit: Accounts payable, etc. (in red).
2) If the goods have been inspected into the warehouse, the purchase price is used for accounting, then the red letter entry:
Borrow: Inventory items (in red).
Tax Payable – VAT Payable (Input Tax) (in red).
Credit: Accounts payable, etc. (in red).
If the selling price accounting is adopted, the "commodity purchase and sale price difference" account should also be adjusted.
12. The accounting treatment of enterprises using self-produced goods as welfare and distributing them to employees
If an enterprise uses self-produced goods for welfare purposes and distributes benefits to its employees, it shall be treated as sales of goods and the VAT payable shall be calculated according to the provisions of the current VAT regulations. The accounting treatment is:
Borrow: Welfare expenses payable.
Credit: Tax Payable - VAT Payable (Output Tax) Payable
Similar products are sold at 17%)
Inventory items (cost price, quantity).
No sales were actually made for the transaction, so there was no need to make a revenue entry, no sales invoice and no profit or loss statement.
13. The financial treatment of the fractional and mantissa of the uncollected payment
In the daily economic business, when collecting the payment, the fractional and mantissa part of some payment is not collected, such as a few dimes, a few cents, etc., how to deal with the fractional and mantissa of this part that has not been collectedWill it be charged to an administrative expense or a financial expense?
According to the principle of the importance of accounting, the fractional and mantissa of a few yuan, a few dimes, and a few cents of the uncollected payment are minor accounting matters, which can be appropriately simplified and included in the management expenses.
14. Tax and accounting treatment of freight disbursement
Debit: Other receivables - freight advance - xx units.
Credit: bank deposits, etc.
When the money is received:
Borrow: bank deposits, etc.
Credit: Other receivables - freight advance - xx units.
15. Tax and financial treatment of losses incurred in the purchase of goods on the way
A company asked to buy a batch of goods, the total price (including tax) was 30,000 yuan, and it was paid, (the company is a general VAT taxpayer), and it was stolen on the way. Excuse me:
Can input tax invoices be deducted from the tax bureau?
If the goods are not in stock, how to write the accounting entries?
The price of the commodity (assuming that the input tax is deductible) is an abnormal loss, can it be directly offset by the pre-tax profit of the current year?
According to Article 10 of the Provisional Regulations of the People's Republic of China on Value Added Tax, "the input tax of the purchased goods with abnormal losses shall not be deducted from the output tax", if the goods purchased by your company are stolen on the way, the input tax contained in the goods cannot be declared and deducted.
The relevant accounting treatment is as follows:
1) When paying for the purchase of goods:
Borrow: material procurement.
Tax Payable – VAT Payable (Input Tax).
Credit: Bank deposits.
2) After confirming that the purchased goods have been stolen.
Borrow: Profit or loss on pending property - Gain or loss on current assets to be disposed of.
Credit: Material procurement.
Tax Payable – VAT Payable (Input VAT Transfer-Out).
How to deal with the tax payable accounts paid during the 16-year audit
During the annual review, the enterprise should debit: tax payable - tax payable.
Goods: Taxes payable - taxes not paid.
When the back tax is paid, the tax payable is debited--the tax not paid.
17. Whether the fixed assets that have not been invoiced can be assessed and recorded
Article 27 of the Accounting System for Business Enterprises stipulates that when a fixed asset is acquired, it shall be recorded at the cost at the time of acquisition. The cost at the time of acquisition includes the purchase price, import duties, transportation and insurance costs, as well as the expenses necessary to bring the fixed asset to its intended useable condition. The cost of acquisition of fixed assets should be determined separately on a case-by-case basis. If it is not possible to obtain the formal invoice and other authentic documents at the time of the purchase of fixed assets, it can be appraised and recorded, and depreciation can be calculated according to the value of the appraised account, but it cannot be deducted before tax in tax treatment.
18. Whether the exempted tax must be accounted for every month
Although the accounting does not clearly stipulate that the VAT exempted from the monthly payment must be accounted for on a monthly basis, in order to strengthen financial management, the accounting treatment should be done on a monthly basis, and the following reference is provided for the entry processing:
19. Carry-over of output tax on tax-free products:
Borrow: main business income.
Credit: Tax Payable - VAT Payable (Output Tax) Payable
Carry forward the VAT exemption amount:
Debit: Tax Payable - VAT Payable (Tax Deduction) Payable
Credit: subsidized income.