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Anonymous users2024-02-061 (1) Purchased raw materials, fuels.
Borrow: Raw material 850
Tax Payable - VAT Payable - Input Tax.
Credit: Accounts payable.
2) Outsourcing power.
Borrow: Manufacturing cost (or other) 150*
Construction in progress 150*
Tax Payable - VAT Payable - Input Tax.
Credit: Accounts payable 150+
3) Consignment processing fee.
Borrow: consignment processing materials 30
Tax Payable - VAT Payable - Input Tax.
Credit: Accounts payable 30+
4) Pay the freight of the processed goods.
Borrow: 10*
Tax Payable - VAT Payable - Input Tax 10*
Credit: Accounts Payable 10 - Freight calculation input tax credit 7%.
5) Domestic goods.
Debit: Accounts receivable - 300*
Credit: main business income 300
Tax Payable - VAT Payable - Output Tax 300*
6) Pay the shipping fee 18w
Borrow: Operating expenses 10*
Tax Payable - VAT Payable - Input Tax 10*
Credit: Accounts payable 10
7) Export goods, export duty-free.
Debit: Accounts receivable 500
Credit: main business income 500
8) Calculate the amount of tax refund and tax exemption.
Current output tax = 51
Current Input Tax =
Non-exempt tax credit for the current period = 500 * (17%-15%) = 10--- export income * the difference between the VAT rate and the tax refund rate.
- Note: There is currently no 15% tax rebate rate, and the maximum textile export tax rebate rate to be implemented is only 14%.
Tax payable in the current period = output tax - (input tax - non-deductible tax credit in the current period) - retained credit in the previous period.
51-( Suppose the balance of the previous period is 0 (not told in the question) =
Current tax exemption and tax refund amount = 500*
Because the tax exemption and refund amount of the current period is 75 "the tax credit at the end of the period (i.e., the tax payable calculated above), therefore, the current tax refund amount = 75, and the current tax exemption and credit amount =
Then continue to write :)
Then it is necessary to make entries, and a carry-over of the current period shall not be exempted and deducted from the tax refund.
Borrow: Cost of Principal Business 10
Credit: Tax Payable - VAT Payable - Input Tax Transferred Out 10
b. Carry forward the tax credit for the current period.
Borrow: tax payable - value-added tax payable - export offset tax payable for domestic products 10,000 yuan.
Credit: tax payable - VAT payable - export tax rebate of 10,000 yuan.
c. Carry forward the tax refund amount for the current period.
Borrow: Subsidy receivable 75
Credit: Tax Payable - VAT Payable - Export Tax Rebate 75
In this case, the debits of "Tax Payable - VAT Payable" are equal, and the balance of the active account is 0.
1) The ** of imported materials is CIF = 300 + 50 = 350
2) When calculating the "non-deductible amount for the current period", pay attention to:
Non-tax credit for the current period = 600 * (17%-15%) - 350 * (17%-15%) = 5
3) Tax exemption = 600*
Everything else is exactly the same as the first question above.
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Anonymous users2024-02-05Summary. Hello! Tax planning refers to the act of reducing the tax burden of taxpayers and increasing corporate profits through legal means, using tax policy regulations and economic operation methods.
2.A transportation company signed a contract for the transportation of goods with a customer, and the contract stated that the value of the goods was 5 million yuan, and the total transportation costs and handling costs were 650,000 yuan. Please carry out tax planning for the contract of transportation of goods of transportation enterprise A.
Hello! Tax planning refers to the act of reducing the tax burden of taxpayers and increasing corporate profits through legal slippery mountain means, using tax policy regulations and economic operation methods.
The following is <> the following is a transportation enterprise to sue the family industry goods transportation contract into the socks and ears of the tax to raise the clan clan: 1Reasonable calculation of the cost2Spin-off contract 3Adjust the terms of the contract:
Extended Information:1Reasonable calculation of the cost of information marking, A transportation enterprise can reduce the tax burden of the enterprise by reasonably calculating the transportation cost and handling costs.
Transportation costs and loading and unloading costs can be reduced by optimizing transportation routes, reasonably arranging sliding and loading and unloading work, etc., thereby reducing the tax burden of enterprises.
Trouble substituting numbers into it and writing down the process.
Splitting the contract: A transportation enterprise can split the cargo transportation contract into multiple independent out-of-draft contracts to avoid the restriction that the amount of a single contract exceeds 5 million yuan, thereby reducing the tax burden of the enterprise. For example, the contract for the carriage of goods can be split into two contracts, and the price of the goods in each contract is 2.5 million yuan, so that the limit of more than 5 million yuan can be avoided.
3.Adjust the terms of the contract: A transportation enterprise can adjust the terms of the contract to reasonably divide the value of the goods and transportation costs, and reduce the tax burden of the enterprise for demolition.
The value of the goods and the cost of transportation can be spread across multiple contract terms, avoiding the excessive amount of a single clause, thereby reducing the tax burden of the business. <>
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Anonymous users2024-02-04Summary. Hello, I am honored to answer for you: tax planning questions refer to the activities of individuals or enterprises to reduce the tax burden and improve financial efficiency through legal means under the premise of complying with the provisions of national tax laws.
Tax planning is an important part of enterprise financial management, which can achieve the purpose of reducing tax payment, reducing tax burden and improving corporate profits through reasonable tax planning. <>
Hello, I am honored to answer for you: Tax Songzen planning questions refer to the activities of individuals or enterprises to reduce the tax burden and improve financial efficiency through legal means under the premise of complying with the provisions of national tax laws. Tax planning is an important part of the financial management of enterprises, and through reasonable tax planning, we can achieve the purpose of reducing tax payment, reducing tax burden, and improving corporate profits.
2.A transportation company signed a contract for the transportation of goods with a customer, and the contract stated that the value of the goods was 5 million yuan, and the total transportation costs and handling costs were 650,000 yuan. Please carry out tax planning for the contract of transportation of goods of transportation enterprise A.
Hello!
The tax planning for the cargo transportation contract of a transportation enterprise is as follows: 1. Assess whether it can enjoy the VAT exemption policy. According to the national tax policy, for enterprises that transport goods in China, they can enjoy the tax exemption policy of increasing the value of the company under certain conditions, but they need to issue special VAT exemption invoices.
Therefore, enterprise A can assess whether its first disadvantage meets the conditions for enjoying the VAT exemption policy, so as to reduce the tax burden.
Hello!
2. Correctly distinguish between transportation revenue and loading and unloading costs. In the contract of carriage of goods, a clear distinction should be made between the transportation revenue and the handling fee, so as to prevent the tax department from determining that the handling fee is a fake "additional balance fee" and being included in the payment for the goods. Therefore, enterprise A should reasonably distinguish between transportation income and loading and unloading costs to ensure that taxes are paid correctly.
Hello!
3. The lower VAT rate may be applicable to equipment rental expenses. If the transportation of goods includes the leasing of related equipment, enterprise A can sign a lease contract with Party B by providing the leased equipment, and establish the lease fee as an independent payment, equipment leasing fee and other expenses, so as to enjoy a relatively low value-added tax rate and reduce the tax burden.
Trouble substituting numbers into it and writing down the process.
Hello!
Take advantage of VAT exemptions. According to the national tax policy, enterprises can enjoy the VAT exemption policy under certain conditions for the transportation of goods in China, but they need to issue special VAT exemption invoices. The transportation costs and loading and unloading costs in the contract totaled 650,000 yuan, which can appropriately reduce the transportation costs or divide them into other expenses, thereby reducing the calculation base of value-added tax and thereby reducing the tax burden.
Hello!
Allocate transportation costs, handling and handling costs. The transportation costs and handling costs in the contract of carriage may be appropriately apportioned to the costs of other contracts or their respective costs, thereby reducing the tax amount of the contract of carriage.
Don't involve too many types of taxes, and tax planning for a tax type is from theory to practice.
As an important strategic measure for enterprises to protect their own rights and interests, tax planning allows them to choose the optimal tax payment plan under the permission of China's laws and regulations, so as to reduce the tax burden of enterprises and enhance the economic growth momentum of enterprises. Enterprise tax planning involves many aspects of the company's activities, including the company's financial management, operation and investment, etc., of course, it is also inseparable from the relevant tax authorities, so enterprises should consider many factors when conducting tax planning, and can start from the following aspects: >>>More
Pre-planning and decision-making:
Comparison of tax-related costs of different types of enterprise operations and construction of tax structures; Tax planning is about planning ahead rather than doing it centrally. The "public and private" problems of business owners, identifying and avoiding tax risks in capital lending. >>>More
The answer is right. Here's why:
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