Urgent advice to teachers: certification of fixed assets

According to the new VAT law, fixed assets can be deducted, but there are restrictions here. First, the fixed assets of capital increase in construction in progress cannot be deducted. Second, unproductive fixed assets cannot be deducted. Your motorcycle belongs to unproductive assets, and personnel can't be deducted.

The tax bureau means that this can be recognized as a fixed asset, but it can't be deducted.

3. The accounting operation is the same as before, and the fixed assets can be directly entered in full. That is, borrowing: 5000 loans for fixed assets: 5000 loans for accounts payable or bank deposits. Just stick the deduction together with the invoice directly behind the voucher. If you can't go to online certification, even if the certification is deducted, it will be found out for you in the future tax inspection, and there is a late payment fee, which is not cost-effective.

Either you didn't express yourself clearly or you didn't understand what I said.

First of all, has your invoice been certified? If it is certified, the input tax needs to be transferred out.

1. Debit: fixed assets-assets of so-and-so 4273.50

Taxes payable-VAT-Input 726.50

Loans: accounts payable \ bank deposits, etc. 5000.

2. Debit: fixed assets XXX assets 726.50

Credit: Taxes payable-VAT-transferred input tax 726.50.

It doesn't matter.

Second, if your invoice is not certified, it will be easy.

directly

Borrow: fixed assets-such and such assets 5000.

Loans: accounts payable \ bank deposits, etc. 5000.

You got it? I am exhausted.