The amount of tax retained in the previous period, and the amount retained at the beginning of the p

The online declaration of the retained tax amount of the previous period should not be filled in the detailed statement of input tax, that is, the second statement of value-added tax, but automatically reflected in the retained tax credit of the previous period in the VAT tax return.

The manual declaration of the retained tax amount of the previous period should not be filled in the detailed statement of input tax, that is, the second table of value-added tax, but manually written in the retained tax amount of the previous period in the VAT tax return.

The essence of the VAT credit in the previous period is a deduction item involved in filling out the VAT tax return, which essentially means that the VAT that should be paid in the previous month is negative, that is to say, the output of VAT is greater than the difference formed after the input, and the part that needs to be returned by the tax bureau, and as the tax bureau cannot withdraw the tax handed over to the treasury, in order to solve this problem, a workaround method is adopted, and it is agreed to transfer the excess part of the tax that should be refunded to the enterprise before (before this month) to this month, which is treated as the input of this month and can be deductedIn order to make the distinction clear, the column of "retained tax credit for the previous period" is specially added to the statement.

Can it solve your problem?

You only need to carry forward the unpaid VAT for this month and record it to the merchant in the unpaid VAT account. In other words, if the VAT payable account is a debit balance, there is no need to make a carry-forward entry when the tax amount is retained. Unless your output tax this month is greater than the input tax of this month plus the retention base, there will be a credit balance of the VAT payable account, which means that you have VAT due but not paid this month, then make a carry-forward entry on the unpaid VAT amount.

Accounting entries of the retained tax credit of the previous period 1, carry-forward input tax: debit: tax payable - VAT payable (need to transfer out the unpaid VAT) credit:

Tax payable - VAT payable (input tax) 2, carry-forward output tax: debit: tax payable - VAT payable (output tax) credit:

Tax payable - VAT payable (need to transfer out the unpaid VAT) 3, carry forward the VAT payable (the difference between input tax and output VAT): debit: tax payable - VAT payable (need to transfer out the unpaid VAT) credit:

Tax payable - VAT payable (VAT not paid) 4, when actually paid: tax payable - VAT payable (VAT not paid) credit: bank depositWhat is tax payable?

The taxes payable refer to the various taxes and fees payable by the enterprise according to the operating income and realized profits obtained in a certain period of time, in accordance with the provisions of the current tax law, and adopted a certain tax calculation method. The credit balance at the end of this account reflects the taxes and fees that have not yet been paid by the enterprise; If it is a debit balance at the end of the period, it reflects the tax overpaid or not yet deducted by the enterprise. What is VAT?

Value-added tax (VAT) is a turnover tax levied on the basis of the value-added amount generated by goods (including taxable services) in the process of circulation. In terms of tax calculation principle, value-added tax is a turnover tax levied on the added value or added value of commodities in multiple links in the production, circulation and labor services. The implementation of the price of the answer such as tax, that is, by the consumer, there is a value-added tax is levied, no value-added is not taxed.

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. The above is the answer to the question of how to deal with the accounting of the retained tax credit in the previous period.

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1.How to calculate the tax credit in the previous period is actually very simple. If the input VAT portion of the VAT amount we call is not deducted in the previous month, it will be left to the next month to continue to deduct the corresponding input VAT.

In the case of the general tax credit, it means that the input is greater than the output, and the corresponding VAT is not required at this time. If the input is less than the output, then the corresponding VAT needs to be paid, and the tax paid is calculated as the balance that has been recorded.

2.As for the treatment of the VAT credit for asset restructuring, I would like to talk about it here. In the process of asset reorganization, if the taxpayer transfers all his assets, labor and liabilities to the name of the new taxpayer, he can carry forward the input VAT that he has not deducted to the new taxpayer when he goes through the cancellation of tax registration in accordance with the corresponding procedures.

After that, the deduction will continue, which is also a more flexible way to deal with taxes.

3.In the process of asset restructuring, general VAT taxpayers transfer all assets, liabilities and labor to other general VAT taxpayers. If the tax registration is cancelled in accordance with the procedures, the input VAT that has not been deducted before the cancellation of registration can be carried forward to the new taxpayer for further deduction.

The retained tax credit refers to the fact that as a general taxpayer, the purchase of more goods in the current month, the input tax will be more, and the inventory of goods will be more. That is, the retained tax credit is the tax index generated by the fact that the current input is greater than the output. If there is only retained tax credit but no actual inventory, it is suspected that the goods have been shipped but not sold, and there is tax evasion.

Only Wu Ju. General formula. Tax payable by general taxpayers = current output tax - current input tax.

Accounting entries for the tax amount retained in the previous period, debit: tax payable - VAT payable - output tax, debit: tax payable - VAT payable - transferred out of unpaid VAT, book allocation.

Credit: Tax Payable - VAT Payable - Input Tax State Consolidated, Debit: Tax Payable - Unpaid VAT, Credit: Tax Payable - VAT Payable Sold - Transfer Out Unpaid VAT, and the retained tax credit for the previous period is reflected in the debit side of Tax Payable - Unpaid VAT.

The treatment of the VAT reserve amount is as follows:1) If a general VAT taxpayer (hereinafter referred to as a taxpayer) changes its domicile or place of business and shall, in accordance with relevant regulations, change its registration with the administrative department for industry and commerce, but if it is necessary to cancel the tax registration and sell the foundation beam to re-apply for tax registration due to the change of tax registration authority, its qualification as a general VAT taxpayer shall be retained after the tax registration is re-processed at the place of relocation, and the input tax that has not been deducted before the cancellation of tax registration is allowed to continue to be deducted.

2) The in-charge taxation authorities of the place of relocation shall carefully check the input tax amount that has not been deducted before the cancellation of tax registration of the taxpayer of Zhongyunshi, and fill in the "Transfer Form of Migration of Input Tax of General VAT Taxpayers". The "Transfer Form of Input Tax for Migration of General VAT Taxpayers" shall be made in triplicate, and one copy shall be retained by the competent tax authority of the place where the relocation group is located, one copy shall be handed over to the taxpayer, and one copy shall be transmitted to the competent tax authority of the place of relocation.

3) The in-charge taxation authority of the place of relocation shall carefully check the "Transfer Form of Migration of Input VAT of General VAT Taxpayers" transmitted by the in-charge taxation authority of the place of relocation with the information submitted by the taxpayer, and allow the taxpayer to continue to declare and deduct the input VAT that has not been deducted before the relocation.

The incremental tax credit refers to the newly increased tax credit at the end of March 2019. If the taxpayer meets the relevant conditions, it may apply to the in-charge tax authorities for a refund of the corresponding incremental tax credit within the statutory time limit.

Article 1 of the Notice of the State Administration of Taxation on Matters Concerning the Tax Accounting of the Retained VAT Input Tax Credit Article 1 Each accounting unit shall set up detailed accounts according to the household and the type of retained tax credit in the "Retained Tax Credit Register". Under the detailed account of "Retained Credit and Refund Type", there are four columns: "Increase in Retained Credit", "Retained Credit with Accompanying Input", "Retained Credit and Credit" and "Retained Tax Refund". Among them, "increase in retained tax credit" refers to the increase in the taxpayer's retained tax credit, which means that the amount of retained tax credit declared by the taxpayer at the end of the period is greater than the balance of the retained tax credit at the end of the period to which the taxpayer declares in the "retained tax credit register".

"Retained credit" refers to the actual amount of tax deducted by the taxpayer in the current period, which is the amount of the retained tax at the end of the period declared by the taxpayer is less than the amount of the retained tax credit at the end of the period declared by the taxpayer in the "Retained Tax Credit Register": "Retained credit" refers to the taxpayer's use of the retained VAT credit to offset the outstanding VAT tax: "Retained VAT refund" refers to the VAT credit refunded to the taxpayer by the tax authorities in accordance with the provisions of the policy document.