How to transfer out input tax? How input tax is transferred out

How to calculate the input tax transferred out.

If the input tax has been deducted, the entries to be reversed now are:

Debit: Cost of goods sold (cost account transferred when the goods were sold) Credit: Tax payable - VAT payable (input tax transferred out) In addition, on the VAT return, there is a corresponding input tax transfer out column, fill in according to the reason why you cannot deduct it, declare it in the current period, and pay the tax amount that was originally deducted.

1. When accruing electricity bills:

Borrow: Administrative expenses.

excl. tax) 9200

Credit: Withholding Charges - Electricity Charges.

Credit: Tax Payable - Input VAT to be deducted.

2. When the electricity invoice is obtained in the next month, but it is not deducted:

Borrow: Withholding Expenses - Electricity Charges.

Debit: Tax payable - input tax to be deducted.

Credit: Cash. 3. When deducting the VAT invoice of the electric ticket:

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

Credit: Tax payable - additional input tax to be deducted.

4. If the accounting entries of this month's invoice are not certified and deducted:

Borrow: manufacturing costs.

Borrow: Administrative expenses.

Credit: Tax Payable - Input VAT to be deducted.

Credit: The undeducted input tax should be allocated (based on the withholding base).

Debit: Tax Payable - VAT Payable (Input Tax) - 9000

Credit: Tax payable - VAT payable (input tax transferred out) - 9000

VAT payable = output tax - input tax = output tax - (-9000) is not allowed to be deducted.

Look at what your electricity bill for the previous month is included in, and include the input tax.

1. Borrow: management expenses (production costs, etc.) - electricity.

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

2. Borrow: tax payable - VAT payable.

Non-operating expenses - penalties.

Credit: Bank deposits.

If you can't deduct it when you buy goods, you can directly enter the inventory cost.

Borrow: 9000 manufacturing costs

Credit: Tax Payable - VAT Payable (Input Tax Transferred Out) 9000 when paying taxes and penalties.

Debit: 9000 tax payable

Non-operating expenses 200

Credit: Bank deposit 9200

Borrow: Administrative expenses (what to do if your electricity bill goes into whatever account at the beginning).

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

Borrow: Cost (You originally remembered the account.)

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

Question supplement: borrow: construction in progress (or employee remuneration payable - employee benefits) and other subjects.

Credit: Tax payable - VAT payable - input tax 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 transfer of input tax is the transfer of those input tax that cannot be deducted according to the provisions of the tax law, but have been deducted at the time of purchase. To put it simply, the meaning of the input tax transfer out is: if the input tax has been deducted before, and now it does not meet the conditions for deduction due to various reasons, so the input tax that has been deducted must be transferred out.

The transfer of input VAT refers to the abnormal loss of the goods purchased by the enterprise, as well as the change of use of the purchased goods, and the deducted input VAT shall be transferred to the relevant account through the account of "tax payable - VAT payable" and shall not be deducted.

1. At present, the transfer of input tax is mainly in the following situations:

1) Abnormal losses of goods purchased by taxpayers and products and finished products;

2) The goods or taxable services purchased by the taxpayer are repurposed, such as for non-taxable items, tax-exempt items, collective welfare and personal consumption, etc.

3) Other situations that need to transfer out and out of the input tax are: commercial enterprises receive rebates from the supplier enterprises, export enterprises according to the "exemption, credit, refund" method should be included in the main business costs shall not be exempted and deducted tax amounts, etc.

2. What is input tax?

Input VAT refers to the amount of VAT paid or borne by taxpayers for the purchase of goods, processing and repair services, services, intangible assets or immovable property. Input VAT = (purchased raw materials, fuel, power) * tax rate.

3. The transfer of input tax.

For the raw materials, parts, components and equipment imported by export enterprises, the customs shall be exempted from value-added tax and consumption tax in the import link, and the export goods processed by the processing enterprises shall be exempted from value-added tax and consumption tax, and the income from labor payment obtained by the processing enterprises shall be exempted from value-added tax and consumption tax, but the input tax paid for the domestic goods consumed shall not be deducted and shall be included in the cost of products.

Legal basis

Article 10 of the Provisional Regulations of the People's Republic of China on Value-Added Tax stipulates that the input VAT of the following items shall not be deducted from the output VAT:

1) Purchase of fixed assets;

2) Purchased goods or taxable services for non-taxable items;

3) Purchased goods or taxable services for tax-exempt items;

4) Purchased goods or taxable services for collective welfare or personal consumption;

5) Purchased goods with abnormal losses;

6) Purchased goods or taxable services consumed in products or finished products that are abnormally damaged.

Article 22 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax stipulates that if the purchase of goods or taxable services for which the input tax has been deducted occurs under the circumstances listed in Items (2) to (6) of Article 10 of the Regulations, the input tax on the purchased goods or taxable services shall be deducted from the input tax incurred in the current period. If the input tax amount cannot be accurately determined, the input tax amount of the defeated town shall be deducted according to the actual cost of the current period.

The input VAT is transferred out as follows:

1. Transfer out according to the original deduction;

2. According to the current cost * tax rate;

3. The tax rate is applicable according to the net value * - real estate projects;

4. Decompose and calculate the non-deductible input tax.

The calculation of the input VAT transfer out is as follows:

1. If the input tax is deducted from the entire cost of the original purchased goods according to the special VAT invoice, the transfer shall be calculated according to the book cost of the purchased goods that need to be transferred out of the input tax multiplied by the applicable VAT rate of the purchased goods;

(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.

Legal basis of Tremor Xiang]:

Article 10 of the Provisional Regulations of the People's Republic of China on Value-Added Tax.

The input VAT of the following items shall not be deducted from the output VAT:

1) Purchased goods, services, services, intangible assets and immovable property for the purpose of taxable items under the simplified tax calculation method, value-added tax exemption items, collective welfare or personal consumption;

2) Purchased goods that are not normally lost by sails, as well as related labor services and transportation services;

3) Purchased goods (excluding fixed assets), labor services and transportation services consumed in products and finished products due to abnormal losses;

4) Other items specified in ***.

1. If the input tax is deducted from the entire cost of the original purchased goods according to the special VAT invoice, the transfer shall be calculated according to the book cost of the purchased goods that need to be transferred out of the input tax multiplied by the applicable VAT rate of the purchased goods; (2) If the input tax is deducted from the entire cost of the original purchased goods by the deduction rate, the carrying cost of the purchased goods transferred out of the input tax shall be calculated according to the calculation of the transfer of the carrying cost of the purchased goods by (1 deduction rate) multiplied by the deduction rate.

Article 6 of the Notice on Several Policies on Value-Added Tax (Cai Shui [2005] No. 165) When a general taxpayer cancels or is disqualified as a general taxpayer during the counseling period and becomes a small-scale taxpayer, its inventory shall not be transferred out of the input tax, and the retained tax credit shall not be refunded.

Borrow: Inventory of goods or raw materials, etc.

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

In order to calculate the occurrence, deduction, transfer out, accrual, payment and refund of VAT payable by enterprises, general taxpayers can do so"Taxes and fees due"Set under the account"VAT is due"with"VAT not paid"Two detail account comics.

At the end of the month, the enterprise shall pay the unpaid VAT amount incurred in the current month"Tax Payable – VAT Payable"Subjects are transferred"VAT not paid"Detailed Account, Debit: Tax Payable - VAT Payable (Transferred Out.

Pay VAT) credit: tax payable - VAT not paid.

If the input tax is not transferred out in time, how to deal with this?

Article 7 of the Administrative Penalty Standards for Tax Evasion Cases (Trial) (Guo Shui Ji Han [2000] No. 10) stipulates that if a taxpayer evades tax under any of the following circumstances, a fine of more than twice the amount of tax evaded shall be imposed:

3) Declare and deduct the input tax that is not allowed to be deducted by laws and regulations or transfer it out of the input tax in accordance with the regulations;

Accordingly, if the overdue input tax is transferred out, involving the underpayment of tax, the tax shall be declared and the late payment penalty shall be self-declared. Otherwise, in addition to checking and making up taxes, imposing late fees, and imposing fines on more than one time.

How to transfer out the input tax that has been entered, when some abnormal losses occur in the purchase of goods, when the enterprise changes the use of the goods after purchasing the goods, the input tax is not deducted at this time, how to deal with it, that is, the transfer out mentioned in this article, some students say that if the transfer out, after the transfer out, where the input tax goes, just look at the entries.

Accounting for the transfer out of input tax:

Borrow: Inventory goods, Borrow: construction in progress, Borrow: management costs, etc., Credit: tax payable - VAT payable - input tax transferred out.

Debit: Tax Payable - VAT Payable - Input Tax Transferred Out, Credit: Tax Payable - VAT Not Paid.

How to fill in the accounting entries of the input tax transferred out?

According to the relevant provisions of the Provisional Regulations of the People's Republic of China on Value-Added Tax, the purchase of goods, services, services, intangible assets and immovable property by the simplified tax calculation method, items exempted from VAT, collective welfare partners, travel profits or personal consumption; Purchased goods with abnormal losses, as well as related labor and transportation services; The input VAT on purchased goods (excluding fixed assets), labor services and transportation services consumed in products and finished products shall not be deducted from the output tax, so the input VAT shall be transferred out. The corresponding accounting treatment of input tax transfer is as follows:

1. Transfer out the input VAT used for the purchase of goods or taxable services such as non-taxable items

Borrow: construction in progress (when purchasing raw materials for the construction of immovable property) Loan: tax payable - VAT payable (input tax transferred out of stupid bucket) 2, input tax transferred out of the purchase of goods or taxable services for tax-exempt items:

Borrow: basic production.

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

3. Transfer out of input tax for collective welfare and personal consumption:

Borrow: Employee remuneration payable.

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

4. The input tax on the abnormal loss of purchased goods or taxable services is transferred out. :

Borrow: Loss and Excess of Property to be Handled - Loss and Excess of Current Assets to be Disposed of.

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

How to deal with the transfer of input tax? On the whole, according to the relevant introduction materials explained by the teacher, I believe that you should be familiar with the treatment of the transfer of VAT input tax, in fact, whether it is the input tax deduction or the transfer out treatment, it is included in the detailed account under the tax payable in the accounting entries. For more related information, you are welcome to search and learn for free on this website.