How to calculate the invoices of general taxpayer enterprises participating in talent market recruitment?

Invoices for recruitment in the talent market belong to local tax invoices and business tax taxable items, and should be accounted by business tax income. If this business does not happen frequently, a subsidiary ledger accounting should be set up in other business income. If it belongs to the main business, the income from the main business shall be accounted for separately according to the value-added tax business and business tax business.

According to Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, if a taxpayer concurrently engages in non-VAT taxable items, it shall separately account for the sales of goods or taxable services and the turnover of non-VAT taxable items; If it is not accounted for separately, the sale of goods or taxable services shall be approved by the competent tax authorities.

The Measures for the Pilot Implementation of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries (Caishui [2011]11) also stipulates: "Article 36 Where a taxpayer concurrently operates business tax taxable items, it shall separately account for the sales of taxable services and the turnover of business tax taxable items;"

Therefore, this business of invoicing local taxes should be accounted for separately.

Business tax is an in-price tax, so there is no need to distinguish between income and tax, and income is directly recorded according to the face value. At the same time, the business tax should be accrued at the end of the month and included in the business tax and additional subjects.

The specific accounting entries are:

Debit: accounts receivable (or bank deposits, etc.). )

Credit: other business income-business tax taxable business

Withdraw business tax at the end of the month:

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable