How to do input tax transfer? When do you need to do input tax transfer out?

That is to say, the input tax of this yuan cannot be deducted, and it can only be transferred to the cost of goods

Borrow: Inventory items.

Credit: Taxes payable - increase - transfer of inputs.

Borrow: Cost of main business.

Credit: Inventory of goods.

Or directly one step to record the transferred input tax to the cost of main business.

Only the unpaid VAT in the current period needs to be carried forward, and the output tax and input tax do not need to be carried forward.

Debit: Tax payable - increase - transfer out of unpaid VAT.

Credit: Tax payable - increase - VAT not paid.

The entries of the carry-forward tax are incorrect, it should be: debit: tax payable - VAT payable - transferred out of unpaid VAT credit: tax payable - unpaid VAT.

May certification has passed is not, the unpaid VAT in May does not need to be modified, but the VAT paid in June has increased, and the entry of input tax transferred out in June is: borrow: inventory goods.

Credit: Tax payable - VAT payable - input tax transferred out.

And supplement the cost of carrying forward the accrued in May, borrowing: main business cost credit: inventory goods.

1.The voucher for carrying forward the tax was made incorrectly. Inputs and outputs do not need to be carried forward.

2.In June it will go to the cost on it.

This should not be carried forward (at the time of tax payment: it is the tax paid).

Carry-forward tax debit: tax payable - output tax.

Credit: Tax Payable - Input Tax.

Tax Payable - VAT not paid.

Input tax transfer is required.

The situation is as follows:

1. The enterprise has deducted the input tax.

Purchased goods, processing, repair and repair services, services, and intangible assets that are used for taxable items under the simplified tax calculation method, value-added tax exemption items, collective welfare or personal consumption at a later stage.

or immovable property; 2. Abnormal losses of purchased goods, loss, deterioration, theft of purchased goods due to poor management, or abnormal losses such as confiscation and destruction due to violation of laws and regulations need to be transferred out of input tax.

However, if it is within the scope of normal loss, there is no need to transfer out the input tax;

3. Export enterprises shall not be exempted from and deducted taxes, and they shall also be treated with input tax.

Input VAT generally refers to the amount of input tax, which refers to the amount of value-added tax paid or borne by taxpayers for the purchase of goods, processing and repair services, services, intangible assets or immovable property. Input VAT refers to the VAT paid for the purchase of goods or taxable services in the current period, and the output VAT when calculated by the enterprise.

The number after deducting the input tax is the VAT payable, so the size of the input tax is directly related to the amount of tax paid, which is generally in the financial statements.

The formula used in the calculation process is calculated as input VAT = (purchased raw materials, fuel, power) * tax rate.

When the goods purchased or taxable services received by the taxpayer are not used for VAT taxable items, but are used for non-taxable items, tax-exempt items, or for collective welfare, personal consumption, etc., the input tax paid by the taxpayer cannot be deducted from the output tax. In practice, there are often cases where the goods or taxable services purchased by the taxpayer in the current period are not determined in advance to be used for production or non-production and operation.

However, the input tax amount has been deducted from the current output tax, and when the purchased goods or taxable services that have been deducted from the input tax amount are repurposed for non-taxable items, tax-exempt items, collective welfare or personal consumption, etc., and the abnormal loss of the purchased goods occurs, and the abnormal loss of the products and finished products occurs, the input tax amount of the purchased goods or taxable services shall be deducted from the input tax amount incurred in the current period, and the input tax amount shall be recorded as "input tax transferred out" in the accounting treatment.

China's value-added tax implements the input tax deduction system, but if an enterprise purchases goods with abnormal losses (non-operating losses), as well as changes the use of purchased goods, the deducted input tax shall be transferred to the relevant accounts through the account of "tax payable - VAT payable (input tax transferred out)", and shall not be deducted. What is the accounting treatment of the transfer of input tax?

1.No tax adjustments are made.

Borrow: Tax Payable - Multiplication Tax Payable - Tax Paid.

Credit: Tax Payable - Multiplication Tax Payable - Input Tax Transferred Out.

Pay back taxes. Borrow: Tax payable - Multiplication tax payable - Input tax transferred out.

Credit: Bank deposits.

2.Make tax adjustments.

Debit: Profit and loss adjustments for prior years.

Credit: Tax payable - VAT payable - input tax transferred out.

Debit: Tax Payable - VAT Payable - Input VAT Transferred Out.

Credit: Bank deposits.

Debit: Tax Payable - Income Tax Payable.

Credit: Prior Year Profit and Loss Adjustment.

Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

China's value-added tax implements the input tax deduction system, but if an enterprise purchases goods with abnormal losses (non-operating losses), as well as changes the use of purchased goods, the deducted input tax shall be transferred to the relevant accounts through the account of "tax payable - VAT payable (input tax transferred out)", and shall not be deducted. What is the accounting treatment of the transfer of input tax?

1.No tax adjustments are made.

Borrow: Tax Payable - Multiplication Tax Payable - Tax Paid.

Credit: Tax Payable - Multiplication Tax Payable - Input Tax Transferred Out.

Pay back taxes. Borrow: Tax payable - Multiplication tax payable - Input tax transferred out.

Credit: Bank deposits in.

Answer: China's value-added tax implements the input tax deduction system, but if the goods purchased by the enterprise have abnormal losses (non-operating losses), and the purchased goods are repurposed (such as for non-taxable items, collective welfare or personal consumption, etc.), the deducted input tax should be transferred to the relevant account through the account of "tax payable - VAT payable (input tax transferred out)", and will not be deducted.

1) How to deal with the use of goods for collective welfare and personal consumption?

Answer: If the taxpayer has deducted the input tax for the purchase of goods (excluding fixed assets), labor services and services, which are used for collective welfare and personal consumption, the input tax that has been deducted shall be transferred from the current input tax; If the input tax amount cannot be determined, the input tax amount that should be transferred out shall be calculated according to the actual cost of the current period.

For example, if an enterprise is a general taxpayer, the general tax calculation method applies. On May 1, 2016, the detergent was purchased for sale, and the value-added tax amount of 10,000 yuan listed in the special VAT invoice was obtained, which was certified and deducted in the same month.

In July 2016, the taxpayer used all the purchased batch of detergent for the staff canteen.

If the taxpayer uses the purchased goods that have been deducted input tax for collective welfare, the deducted 10,000 yuan shall be transferred out of the input tax in the month in which it occurs.

The accounting treatment is as follows:

Borrow: Employee Remuneration Payable - Employee Benefits.

Credit: raw materials.

Tax Payable - VAT Payable (Input VAT transferred out.)

Calculation of input VAT transfer-out:

1) If the input tax is deducted from the input tax according to the original purchase of goods according to the special VAT invoice, the input tax shall be transferred out as needed.

The carrying cost of the purchased goods is multiplied by the applicable VAT rate for the purchased goods.

Calculate the transfer out. (2) If the input tax is deducted from the entire cost of the original purchased goods according to the price paid multiplied by the deduction rate, the transfer shall be calculated according to the deduction rate of the book cost (1-deduction rate) of the purchased goods that are required to be transferred out of the input tax. (3) If the original purchased goods are deducted input tax based on a variety of vouchers, in order to reflect fairness to the greatest extent, the comprehensive deduction rate of the book cost of the purchased goods that need to be transferred out of the input tax can be calculated and the input tax carried forward can be calculated.

Among them, the comprehensive deduction rate = all the input tax of the purchased goods in the current period 100% of the total cost of the purchased goods in the current period (4) In the event of abnormal losses in products and finished products, the carry-over input tax can be calculated according to the following methods. Cost of products or finished products for abnormal losses (cost of purchased goods in products and finished products in the current period Total cost of products and finished products in the current period) Comprehensive deduction rate of purchased goods or taxable services (5) Concurrently operating tax-exempt items or non-taxable items (excluding fixed assets.

construction in progress) and cannot be clearly divided into non-deductible input tax.

, the carry-over input tax can be calculated according to the following methods. Non-deductible input VAT = total input VAT for the current period (sales of tax-exempt items in the current period, turnover of non-taxable items.

Total Total sales and turnover for the current period) (6) Foreign-invested enterprises.

If the concurrently engaged in export and domestic sales cannot be separately accounted for or the input tax on export goods cannot be divided clearly, the carry-over input tax can be calculated and transferred out according to the following methods. Non-deductible input VAT on export goods = total input VAT for the current period (sales of export duty-free goods in the current period Total sales of the current period).

The practice of the "input tax transferred out" accounting entry is as follows:

1) When it is necessary to transfer out:

Borrow: inventory goods (construction in progress, raw materials, sales expenses);

Credit: Tax Payable - VAT Payable (Input Tax Transferred Out).

2) When the carryover is carried over at the end of the month:

Debit: Tax Payable - VAT Payable (Input Tax Transfer);

Credit: Tax Payable - VAT Payable (VAT Unpaid).

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1) When it is necessary to transfer out: borrow: inventory goods (construction in progress, raw materials, sales expenses); Credit:

Tax Payable – VAT Payable (Input Tax Transfer-Out). (2) When carrying forward at the end of the month: borrowing:

Tax Payable - VAT Payable (Input Tax Transfer.

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1. When the enterprise needs to transfer out the money: borrow: inventory goods (or projects in progress and other accounts) loan:

Tax payable - VAT payable (input tax transferred out) 2. When VAT is carried forward at the end of the period: debit: tax payable - VAT payable (input tax transferred out) credit:

Tax payable - the transfer out of unpaid VAT input tax is to record the input tax that should not be deducted from the output tax but should be transferred out according to the regulations when the purchased goods, abnormal losses of products, finished products, etc. are recorded by the enterprise, and shall not be deducted through the account of "tax payable - VAT payable (input tax transferred out)", and shall not be deducted.

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China's value-added tax implements the input tax deduction system, but if an enterprise purchases goods with abnormal losses (non-operating losses), as well as changes the use of purchased goods, the deducted input tax shall be transferred to the relevant accounts through the account of "tax payable - VAT payable (input tax transferred out)", and shall not be deducted. What is the accounting treatment of the transfer of input tax?

1.No tax adjustments are made.

Borrow: Tax Payable - Multiplication Tax Payable - Tax Paid.

Credit: Tax Payable - Multiplication Tax Payable - Input Tax Transferred Out.

Pay back taxes. Borrow: Tax payable - Multiplication tax payable - Input tax transferred out.

Credit: Bank deposits.

2.Make tax adjustments.

Debit: Profit and loss adjustments for prior years.

Credit: Tax payable - VAT payable - input tax transferred out.

Debit: Tax Payable - VAT Payable - Input VAT Transferred Out.

Credit: Bank deposits.

Debit: Tax Payable - Income Tax Payable.

Credit: Prior Year Profit and Loss Adjustment.

Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

China's value-added tax implements the input tax deduction system, but if an enterprise purchases goods with abnormal losses (non-operating losses), as well as changes the use of purchased goods, the deducted input tax shall be transferred to the relevant accounts through the account of "tax payable - VAT payable (input tax transferred out)", and shall not be deducted. What is the accounting treatment of the transfer of input tax?

1.No tax adjustments are made.

Borrow: Tax Payable - Multiplication Tax Payable - Tax Paid.

Credit: Tax Payable - Multiplication Tax Payable - Input Tax Transferred Out.

Pay back taxes. Borrow: Tax payable - Multiplication tax payable - Input tax transferred out.

Credit: Bank deposits. At.

Accounting treatment of input tax transfer: accounting treatment of goods used for collective welfare and personal consumption, debit: employee remuneration payable - employee welfare expenses, credit:

Raw materials, taxes payable - VAT payable (input tax transferred out), accounting treatment of abnormal losses of goods: debit: property loss and excess to be disposed of - loss to be disposed of, credit:

Inventory goods, tax payable - VAT payable (input tax transferred out).

Adjust according to the accounting situation of the previous period, for example, the raw materials included in the previous period are, and the entry is:

Borrow: raw materials.

Credit: Tax Payable - VAT Payable (Input Tax Transferred Out).

No tax adjustment borrow: tax payable - VAT payable - tax paid, credit: tax payable - VAT payable - input tax transferred out, back tax, borrowed: tax payable - VAT payable - input tax transferred out, credit: bank deposit.

The main business cost credit tax payable, the input tax payable for tax increase, and the input tax transferred out and out of the tax shall be registered, and the reason for the transfer shall be filled in, and the person in charge of the unit shall sign and confirm it.