What should I do about the accounting entries of input tax transfer out?

Incoming and outgoing entries:

Borrow: Manufacturing Costs - Utilities.

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

Tips: The entry is not allowed to be deducted, according to your situation, because there is no output tax, can not complete the deduction to raise the problem, in this case is not deductible, but do not want to deduct for the time being. Therefore, it is not right to transfer out the input tax, you can temporarily leave the electricity bill in the account, keep it for a period of time (do not exceed the deadline) and then make the account, or modify it to the following entries:

Borrow: Manufacturing Costs - Utilities.

Tax Payable - VAT Payable - Tax Withheld.

Credit: Bank deposits.

In this way, when it can be deducted, again.

Debit: Tax Payable - VAT Payable - Input VAT.

Credit: Tax Payable - VAT Payable - Tax Withheld.

If you don't have a certification, you can't deduct it, so it means that your account is wrong, just make the following entries.

Debit: Tax Payable - VAT Payable - Input VAT.

Credit: Tax Payable - VAT Payable - Tax to be Credited.

Or: Debit: Tax to be credited.

If there is no certification, the red letter correction entry will be made directly.

Red letters: Do the original entry again.

Blue: Borrow: Manufacturing Costs - Utilities.

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

There is no mistake in your accounting entries, there is no output tax this month is not required to be deducted, only with output tax, special invoices issued and through the tax authorities' argumentation can be deducted (not transferred out). Input tax your balance does not need to be carried forward, do not understand then ask.

Hello, general taxpayers need to carry forward the input tax after they have output input every month, and the entries are as follows: debit: tax payable - VAT payable - output tax (output tax) credit:

Tax Payable - VAT Payable - Transferred Unpaid VAT (Output Tax) Debit: Tax Payable - VAT Payable - Unpaid VAT Transferred Out (Input Tax) Credit: Tax Payable - VAT Payable - Input Tax (Input Tax) Debit:

Accounting entries on the transfer of input tax:

Debit: Tax Payable Input Tax.

Credit: Tax Payable Input VAT transferred out.

When carrying forward, debit: tax payable and input tax transferred out.

Credit: Tax Payable VAT not paid.

Gasoline expenses and car repair expenses shall not be deducted as input tax, and the entries at the time of transfer are as follows: Borrow: Business Jujube Expenses - Automobile Expenses Credit:

Tax payable - VAT payable (input tax transferred out) The larger the input tax, the smaller the tax payable, the slower the input tax transfer, and the larger the tax payable (liability account), the bookkeeper will be the model lender.

The purchase and sales tax cannot be offset when the hours are sold, and the purchase and sales tax transfer entries need to be made as follows: borrow: raw materials Credit: tax payable - input tax transferred out The borrower actually decides whether the raw materials or its accounts are based on the purchased items.

1. If your unit is the seller and there is a sales return, your unit should issue a red ticket, enter the account according to the red ticket, and make a red-letter reversal voucher. 2. If your unit is the buyer, Xinwang, it will be recorded according to the return invoice issued by the other party. Accounting Entries Potato Frank Tease:

Borrow: Bank Deposits, etc.: Inventory Goods, etc

Tax payable - VAT (input tax transferred out) or borrow: inventory goods, etc. (red letter) loan: tax payable - VAT (input tax) (red letter) credit:

Bank deposits, etc. (in red).

The accounting entries for the transfer of input tax are as follows:1. Input tax transfer entries.

1. The goods are used for collective welfare and personal consumption.

Borrow: Employee remuneration payable - employee draft welfare expenses.

Credit: raw materials.

Tax Payable – VAT payable.

2. Abnormal loss of goods.

Borrow: Loss and excess of property to be disposed of - loss of current assets to be disposed of.

Credit: Inventory of goods.

Tax Payable – VAT payable.

3. Abnormal losses occur in products and finished products.

Borrow: Loss and excess of property to be disposed of - loss of current assets to be disposed of.

Credit: Tax Payable – VAT Payable.

4. Taxpayers shall apply the general tax calculation method and concurrently operate simple tax calculation items and tax exemption items.

Borrow: Administrative expenses.

Credit: Tax Payable - Key Hengkai - VAT Payable.

5. The input tax payable on fixed assets and intangible assets is transferred out.

Borrow: Fixed assets.

Credit: Tax Payable – VAT Payable.

6. Acquisition of immovable property that is not subject to input tax deduction.

Borrow: Fixed assets.

Credit: Tax Payable – VAT Payable.

7. The purchaser has a sales discount, suspension or return.

Borrow: Bank deposit.

Credit: Long-term amortized expenses.

Tax Payable – VAT payable.

2. The reasons for the transfer of the tax amount of the missing items.

1. The non-deductible part is included in the deduction amount, and the input tax can be transferred out.

2. Change the use, the original deductible becomes non-deductible.

3. Calculate and divide the deductible and non-deductible parts according to the proportion.

4. Abnormal loss of property.

How to make the input tax transfer out of the entry chain back is as follows:

For non-taxable items, the input tax is transferred to the relevant item, such as the accounting treatment when it is used for real estate under construction: debit: construction in progress, credit: raw materials, tax payable - VAT payable (input tax transferred out).

Input VAT transfer treatment for purchased goods or taxable services used for tax-exempt items: borrow: basic production - x products (tax-exempt products stipulated in the tax law), credit: raw materials, tax payable - value-added tax payable (input tax is transferred out if called).

Data Development:

Input VAT refers to the amount of VAT paid for the purchase of goods or taxable services in the current period. When the enterprise calculates, the output tax after deducting the input tax is the VAT payable. Therefore, the size of the input tax is directly related to the amount of tax paid.

When a taxpayer purchases goods or taxable services, the taxpayer fails to obtain and keep the VAT deduction voucher or the VAT deduction voucher in accordance with the regulations, and fails to indicate the VAT amount and other relevant matters in accordance with the regulations; In any of the following circumstances, the general taxpayer shall calculate the tax payable according to the VAT rate according to the sales amount, and shall not deduct the input tax, nor shall the special invoice be used.

In the production of goods for direct export by foreign-invested enterprises, the input VAT borne by the purchase of Chinese raw materials shall not be refunded, nor shall they be deducted from the output VAT of domestic goods, and shall be included in the cost.

If the special VAT invoice issued by the anti-counterfeiting tax control system obtained by the general VAT taxpayer fails to be authenticated by the tax authorities within 180 days from the date of issuance of the special invoice, the input tax shall not be deducted.

If the special VAT invoice issued by the certified anti-counterfeiting tax control system fails to calculate the input tax and declare the deduction in accordance with the relevant provisions in the month when the certification is passed, the input tax shall not be deducted.

All forms of returned funds obtained from the seller due to the purchase of goods shall be calculated according to the VAT rate of the purchased goods, and the input tax shall be deducted from the input tax of the period in which the returned funds are obtained.