Accounting entries for tax deduction by tax control machine, accounting treatment entries for tax de

I don't know what you said about how you only did fixed assets this month, it shouldn't be according to what you said above:

Borrow: fixed assets.

Tax Payable – VAT Payable (Input Tax) Payable

Goods: 3000 in cash

Is it not pressed. Borrow: fixed assets 3000

Goods: 3000 in cash

Do this, and if so, do it next month:

Debit: Tax Payable – VAT Payable.

Credit: Fixed Assets.

Because you are a small-scale taxpayer, there is no need to divide input tax and output tax.

First of all, let's talk about what is a tax calculation machine. The tax calculation machine is a kind of cash register with tax calculation function with legal seriousness and indestructibility, which is not only the right-hand man of the operation and management of commercial enterprises, but also the law enforcement representative of the tax personnel who collect sales data in the store. It is equipped with a tax calculation memory that is automatically recorded but cannot be changed or erased, which records the daily business data and tax payable, and is a proof of tax payment to the tax paying authority.

It is used in a special"Seals"The means are fixed inside the machine and cannot be opened by anyone except tax and full-time registered maintenance personnel.

Accounting Entries: You only need to make the following accounting entries:

Debit: Tax Payable - VAT Payable (Tax Paid).

Credit: Bank deposits (cash on hand).

Approve the tax deduction with the invoice of the tax controller and the competent tax bureau. Bookkeeping.

After paying the tax, there should be no balance of output tax and input tax on the account, only the tax payable - VAT payable - unpaid VAT has the amount of VAT you should pay in the current period, and at the end of the month, the output tax and input tax must be carried forward to the account, so as to get the VAT you should pay this month, that is, the output minus the input plus the input tax transferred out.

Month-end carryover.

Debit: Tax Payable - VAT Payable (Output).

Credit: Tax Payable - VAT Payable (Inputs).

Tax Payable - VAT not paid.

Tax Payable - The unpaid VAT credit balance indicates the tax to be paid.

When you turn it in, you borrow; Tax Payable - VAT not paid.

Credit: Bank deposits.

VAT Payable - The Unpaid VAT account has a credit balance and you have a tax to pay and a debit balance you do not have to pay tax.

The accounting treatment of the full tax deduction of special equipment for tax control is as follows:

1. General taxpayers.

1) When purchasing special equipment, borrow: management expenses (total price and tax) credit: bank deposits, cash in hand, accounts payable.

When deducting the VAT payable, debit: tax payable - VAT payable (tax credit) credit: administrative expenses.

2) When paying the technical maintenance fee, borrow: management fee.

Credit: Bank Deposit Cash.

When deducting the VAT amount, debit: tax payable - VAT payable (tax credit) credit: administrative expenses.

2. Small-scale taxpayers.

1) When purchasing special equipment, borrow: management expenses (total price and tax) credit: bank deposits, cash in hand, accounts payable.

When deducting the VAT payable, debit: tax payable - VAT payable.

Credit: Administrative expenses.

2) When paying the technical maintenance fee, borrow: management fee.

Credit: Bank Deposit Cash.

Deduction of VAT tax, debit: tax payable - VAT payable.

Credit: Administrative expenses.

According to Cai Shui [2012] No. 15, starting from December 1, 2011, the fees paid by VAT taxpayers for the initial purchase of special equipment for the VAT tax control system, as well as the technical maintenance fees paid (hereinafter referred to as the two fees), can be fully deducted from the VAT payable (the deduction amount is the total amount of price and tax), and if the relevant input tax has been certified for deduction, it shall be transferred out.

Accounting treatment: According to the relevant provisions of Cai Shui [2012] No. 15, the two expenses incurred by the enterprise are deducted from the VAT payable, rather than fully deducted as input tax. When an enterprise makes a VAT declaration, the two expenses are also filled in the column of "Reduction of tax payable in the current period".

Are you a general taxpayer counseling period or?

1. Borrow: management expenses - office expenses 1416

Credit: cash or bank deposit 1416

Debit: Tax Payable - VAT Payable (Tax Reduction) 1416 Credit: Non-operating income 1416

2. Borrow: fixed assets.

Tax Payable – VAT payable (input tax).

Credit: cash or bank deposit 10788

3. Borrow: management expenses - office expenses 370

Credit: cash or bank deposit 370

Borrow: Tax Payable - VAT Payable (Tax Reduction) 370 Loan: Non-operating income 370

4. Personally, I think that if the input tax in the current period is greater than the output tax, the full amount will be deducted until the next month's tax is to be paid.

After December 1, 2011 (inclusive, the same below), VAT taxpayers can pay for the initial purchase of special equipment for VAT tax control system (including separate ticket machines) with the special VAT invoice obtained from the purchase of special equipment for VAT tax control system, and the full amount of VAT payable can be deducted from the VAT payable (the credit amount is the total amount of price and tax), and the insufficient deduction can be carried forward to the next period for further deduction. The expenses paid by VAT taxpayers for non-initial purchase of special equipment for value-added travel-based tax control system shall be borne by themselves and shall not be deducted from the VAT payable.

The VAT tax control system includes: VAT anti-counterfeiting tax control system, VAT special invoice tax control system for goods transportation industry, unified invoice tax control system for motor vehicle sales and invoice tax control system for highway and inland river cargo transportation industry.

When an enterprise purchases tax control equipment for the first time, the corresponding Fei Ling can be fully deducted from the VAT payable. How should accounting entries be made for tax deduction of tax control equipment?

Tax credit entries for tax control equipment.

At the time of purchase: borrow: management fee.

Credit: Bank deposits or cash in hand.

Make entries for the month of deduction:

Debit: Tax Payable – VAT Payable (Tax Deduction).

Credit: Administrative expenses.

Note: If it is not the first purchase of tax-controlled equipment, the cost cannot be deducted from the VAT payable.

In the process of use, the technical maintenance fee is also paid every year, and the accounting entries are:

Borrow: Administrative expenses.

Credit: Bank deposits (cash on hand).

When deducting VAT tax: this is the land.

Debit: Tax Payable – VAT Payable (Tax Deduction).

Credit: Administrative expenses.

Taxes and fees payableThe VAT payable refers to the VAT payable by general taxpayers and small-scale taxpayers for the sale of goods or the provision of processing, repair and repair services. This item is filled in according to the difference between output tax and input tax. It should be noted that if the input tax of a general taxpayer is greater than the output tax, resulting in a negative amount of tax payable, the item shall be filled in with zero and no negative amount shall be filled.

What are the management fees?

Management expenses belong to the period expenses, which are included in the losses or benefits of the current period in the current period in the current period, and belong to the profit and loss account. Specifically, it includes wages, employee benefits, depreciation, office expenses, travel expenses, transportation expenses, insurance premiums, lease fees, repair costs, hosiery consulting fees, litigation fees, sewage discharge, greening expenses, etc.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

Do you know the accounting entries for VAT deduction of tax controller invoices?

Whether it is a general taxpayer or a small-scale taxpayer, the cost of purchasing tax control equipment for the first time and the annual service fee can be deducted from the VAT invoice if the VAT invoice is obtained! So how to do the accounting entries for VAT deduction?

Accounting entries for VAT deduction of VAT from VAT invoices on tax controllersWhen purchasing special equipment, borrow: administrative expenses (total amount of price and tax) credit: bank deposits, cash in hand, accounts payable.

When deducting the VAT payable, borrow: tax payable - VAT payable (tax credit) credit: management expenses When the technical maintenance fee is paid every year, borrow: management expenses credit: bank deposit cash.

When deducting the VAT amount, debit: tax payable - VAT payable (tax credit) credit: management expenses of small-scale taxpayers.

When purchasing special equipment, borrow: management expenses (total price and tax).

Credit: Bank Deposits, Cash on Hand, Accounts Payable.

When deducting the VAT payable.

Debit: Tax Payable – VAT Payable.

Credit: Management expenses are paid annually for technical maintenance costs.

Borrow: Administrative Expenses Credit: Bank Deposits Cash.

Deduction of VAT tax, debit: tax payable - VAT payable.

Credit: Value-added tax on administrative expenses refers to a tax levied on units and individuals that sell goods or provide processing, repair and repair services and import goods on the value-added amount realized. The tax deduction vouchers that can be deducted from VAT are:

Special VAT invoices, customs tax payment certificates, purchase invoices or sales invoices for tax-exempt agricultural products, and uniform invoices for the goods transportation industry (or VAT invoices for the transportation industry in some areas where the "business tax reform" is implemented).

Borrow: Fixed Assets Credit: Bank Deposits.

Debit: Tax Payable - VAT Payable - Tax Reduction and Exemption.

Credit: Deferred income, at the end of the period, debit the account "Administrative expenses" and credit the "Accumulated depreciation" account; At the same time, the Deferred Earnings account is debited and the Administrative Expenses account is credited.

When filling in the tax return, the expenses of special equipment for the VAT tax control system and the technical maintenance fees that can be fully deducted from the VAT payable shall be filled in according to the following requirements: The general VAT taxpayer shall fill in the deduction amount in column 23 of the VAT tax return (applicable to general VAT taxpayers) "Tax Payable Reduction Amount".

When the tax reduction amount for the current period is less than or equal to the sum of the "tax payable" in column 19 and the "tax payable calculated by the simplified collection method" in column 21, the tax reduction amount for the current period shall be filled in according to the actual amount of tax reduction in the current period; When the tax reduction amount for the current period is greater than the sum of the "tax payable" in column 19 and the tax payable under the simplified collection method in column 21, fill in the sum of columns 19 and 21 of the current period, and the part of the tax reduction in the current period that is insufficient to offset will be carried forward to the next period for further deduction.

Small-scale taxpayers should fill in the deduction amount in column 11 of the "VAT tax return (applicable to small-scale taxpayers)" "Reduction of tax payable for the current period". When the tax reduction amount for the current period is less than or equal to the "tax payable for the current period" in column 10, the tax reduction amount for the current period shall be filled in according to the actual amount of tax reduction for the current period; When the tax reduction amount for the current period is greater than the "tax payable for the current period" in column 10, fill in column 10 of the current period, and the part of the tax reduction for the current period that is insufficient to offset will be carried forward to the next period for further deduction.

Blind group accounting entries for VAT deduction of tax control equipment, debit: tax payable - VAT payable (tax reduction).

Credit: Administrative expenses.

Accounting entries for the full deduction of the service fee of the tax control board, debit: management expenses.

Credit: cash on hand.

Management expenses refer to the various expenses incurred by the administrative management of the enterprise for the organization and management of production and business activities. Including but not limited to: office expenses, travel expenses, consulting fees, litigation fees, etc., incurred by the board of directors and administrative departments of the enterprise in the daily operation and management of the enterprise, or should be borne by the enterprise.

Tax control board deduction accounting entries.

Accounting entries for VAT deduction of VAT from VAT invoices on tax controllers

When purchasing special equipment, the following fees are debited: management expenses (total amount of price and tax).

Credit: Bank Deposits, Cash on Hand, Accounts Payable.

When deducting the VAT payable, debit: tax payable - VAT payable (tax credit).

Credit: Administrative expenses.

When paying the technical maintenance fee every year, borrow: management fee.

Credit: Bank Deposit Cash.

When deducting the VAT amount, debit: tax payable - VAT payable (tax credit).

Credit: Administrative expenses.

Introduction to the tax control plate.

The tax control panel (also known as the "tax control server") is a special tax control device, which is developed in accordance with the "tax control panel technical specifications" of the State Administration of Taxation.

With the cooperation of invoice invoicing software, the electronic device that realizes the invoice tax control function can meet the management requirements of the tax authorities for invoices, ensure the correct generation of invoice tax control data, reliable storage, and prevent tampering.

How to do the accounting entries of the tax control plate.

Purchase tax control plate and maintenance fee, borrow: management fee, credit: bank deposit, cash;

When purchasing a tax control plate for the first time, Jintanshen side tax plate and maintenance fee, when deducting the VAT tax amount, borrow: tax payable VAT (tax reduction), borrow: negative management expenses or credit non-operating income.