When this invoice was sold in June and August,
Debit: bank deposit (or accounts receivable)
Loan: income from main business
Taxes payable-VAT payable (output tax)
2. When paying taxes.
Borrow: Taxes payable-VAT payable (taxes paid)
Loans: bank deposits
At the end of the month, unpaid value-added tax is not included.
In fact, if you are a general VAT taxpayer, even if one is missing when you make accounts, if you fill in the VAT declaration software according to the figures on the golden tax card, then it is not wrong for you to go to the tax authorities' declaration form when you declare the July tax in August. If it is wrong, there will be an abnormal comparison and the declaration will not be successful.
How to make an account of equipment VAT invoice from yellow to green depends on the amount. If the amount is not large, it shall be included in the current expenses.
Borrow: management fee
Taxes payable-VAT payable (input tax)
Loans: bank deposits
Direct deduction in that year, if it does not exceed 20% of the original value of diesel vehicles, it is best not to capitalize, and amortization over many years is too troublesome.
Two VAT invoices * * * use one list, but only one invoice is certified. How to make an account? You can temporarily record your own uncertified invoices this month, and you can temporarily record them again after certification next month. As for the sales slip, you can use 1/2 (expected to be received) and 2/2 (certified this month) as vouchers when posting this month, and * * * will use that sales slip. Or you don't need their sales list at all, you can use the receipt of your own unit to enter the account.
How to enter the entry 1 when receiving the VAT invoice issued by the gas station? Is it a special ticket or a general ticket? Can your company deduct it?
2. The special ticket can be deducted: management/sales expenses/manufacturing expenses.
Taxes payable-VAT payable (input tax)
Loan: cash/bank deposit
3. Non-deductible special tickets and ordinary tickets
Debit: management/sales expenses/manufacturing expenses
Loan: cash/bank deposit
How to account for purchasing printers in VAT invoices: fixed assets.
Taxes payable-VAT
Loan: cash (bank deposit)
I made out a VAT invoice, the amount was 2630 yuan, and the VAT was 17%. How to make accounting entries? Hello, invoice, debit: account receivable 2630 loan: main business income 2247.86, tax payable-VAT payable-output tax 382. 14.
At the same time, additional taxes are accrued and entries are made, which are available online.
Remind you that your company is a general taxpayer, and your accounting experience is relatively weak, so you should look at accounting practice more.
Debit: Accounts receivable: 3077,438+0
Loan: income from main business 2630
Loan: Taxes payable-VAT payable 447.438+0
How to enter the account after receiving the deductible VAT invoice:
Debit: the "amount" part of the invoice for raw materials (or fixed assets, projects under construction, manufacturing expenses and management expenses).
Taxes payable-VAT payable-input tax
Loan: bank deposit (or accounts payable)
Small-scale taxpayers:
Borrow: raw materials (or expenses)
Loan: bank deposit (or accounts payable)
How to charge the cash payment in the VAT invoice issued? If a special VAT invoice is received, the supplier belongs to the supplier and the company belongs to the buyer and supplier.
Therefore, the borrower should be raw materials or inventory goods, as well as input tax, and the lender should be accounts payable;
If payment is made to the supplier after receipt of the invoice, the debit is accounts payable/accounts payable and the credit is bank deposit, cash or notes receivable.
Accounting entry of invoice receipt:
Borrow: Original materials/goods in stock.
Taxes payable/VAT payable/input tax
Credit: accounts payable
Accounting entries for payment:
Debit: accounts payable/accounts payable
Loans: bank deposits/cash/notes receivable
Air freight and goods are invoiced in VAT invoice. How to make an account? This situation should belong to mixed sales behavior (referring to the seller). According to our regulations here (Tianjin), if the expenses of the counter and the goods are issued on the same special VAT invoice, they can be deducted. If the out-of-price expenses are invoiced separately from the goods, they cannot be deducted.