Today we continue:
6] Collection business.
On December 8, 202x, the payment of 67,800 yuan was received from Xingyue Shopping Mall, and the financial staff filled in the voucher according to the bank receipt.
Borrow: bank deposit 67800
Credit: Accounts receivable - Xingyue Shopping Mall 67800
This is where the issue of accounts receivable comes in.
Regarding accounts receivable, we would like to remind you of 2 very important corporate tax risks:
The closing balance of accounts receivable accounts for a large proportion of operating income
(2) Improper use of the asset loss policy resulted in multiple pre-tax expenditures of enterprise income tax
[Case].When the tax bureau of a city conducted a risk scan on the annual final settlement of enterprise income tax, it was found that the amount of asset loss declared by enterprise B was large, accounting for about 10% of the taxable income of the year, and the closing balance of accounts receivable in the balance sheet showed a significant decline.
After interviewing the financial personnel of the enterprise and checking the information for reference, the enterprise only blindly explained that the debtor corresponding to the above-mentioned accounts receivable had been in arrears for more than three years, but it was unable to provide relevant evidence that the debtor lacked solvency or had cancelled the loss of contact, nor could it show the historical record of the enterprise's collection and recourse, so the appraiser required the enterprise to adjust and increase the tax payment for the above-mentioned asset losses in accordance with Article 46 of Announcement No. 25.
Then let's continue: 7 8 9 Let's share together, let's look at the seventh: first
7] Employee borrowing business.
On December 9, 202x, Li Qiang of the sales department borrowed 800 yuan for car refueling in the sales department, Li Qiang filled in the IOU and submitted it to the sales manager for approval, and then handed it over to the finance department for review, the cashier paid Li Qiang 800 yuan in cash, and stamped the cash payment seal on the loan form, and the financial personnel filled in the voucher according to the loan form.
Debit: Other receivables - Li Qiang 800
Credit: Cash on hand 800
8] Reimbursement business.
On December 10, 202x, Li Qiang of the sales department handed back 300 yuan in cash and 500 yuan of gas invoices from the finance department, and the cashier received 300 yuan in cash from Li Qiang A receipt should be issued to Li Qiang, and the financial staff should fill in the voucher according to the issued receipt and fuel invoice.
Borrow: 300 cash on hand
Selling expenses 500
Credit: Other receivables - Li Qiang 800
9] Boss borrowing business.
On December 11, 202x, Wang Qiang, the boss of Duomi Company, borrowed 100,000 yuan from Duomi Company, and the boss wrote an IOU and handed it to the financial staff, who paid 100,000 yuan to the boss's personal card, and then recorded the account according to the bank receipt and IOU, and the accounting treatment is as follows:
Borrow: Other receivables--- Wang Qiang 100,000
Credit: Bank deposit 100000
Think: Then let's think about whether the boss borrowing from the company will involve personal income tax?
According to the provisions of the tax law, if Wang Qiang, the boss of Duomi Company, borrowed the company's money on December 11, which is used for the company's operation or repays the loan of 100,000 yuan to the company before December 31, he does not need to pay personal income tax, if the boss Wang Qiang is neither used for the company's operation nor repaid the loan of 100,000 yuan on December 31, it will be regarded as the company's dividend of 100,000 yuan to the boss Wang Qiang, at this time, Wang Qiang needs to pay personal income tax according to the proportion of 20%. That is, 10 * 20% = 20,000 yuan of personal income tax. It is recommended that shareholders try not to borrow money from the company for their own use and do not repay it for more than 1 year, and the boss's loan must be used for the company's business needs, and must retain evidence related to the operation.
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10] VAT payment.
At the end of the month, how should I calculate the VAT that should be paid in the current month?
For general taxpayers, VAT payable = output VAT - input amount of VAT, if the output amount - input amount "0, it means that VAT should be paid, if the output amount - input amount is <0, it means that the input amount is more, and it is deducted in the next period, and VAT is not required to be paid in this period. How to carry forward the unpaid VAT at the end of the month? The entries are as follows:
Debit: Tax Payable – VAT Payable (Output Tax).
Credit: Tax Payable – VAT Payable (Input Tax).
Tax Payable – VAT Payable - Unpaid VAT Transferred Out.
Debit: Tax Payable - VAT Payable - Unpaid VAT Transferred.
Credit: Tax Payable – VAT not paid.
When the actual payment is made:
Debit: Tax Payable – VAT not paid.
Credit: Bank deposits.