There is something wrong with your handling. There is no problem for the international freight forwarding industry to continue the original business tax difference collection policy, but you are a small-scale taxpayer. Small-scale taxpayers provide taxable services with simple tax calculation method. 3% is only the collection rate, not the value-added tax rate, so there is no need to calculate the input tax and output tax, and there is no need to set up the accounting column of value-added tax payable. In addition, you can't deduct 6%. Even if you receive a special VAT ticket, you should calculate the deduction according to the tax rate of 3%.
Provide services:
Debit: bank deposit 1030
Loan: main business income 1000.
Taxes payable-VAT payable 30
Procurement cost:
Debit: the main business cost is 926.25438+0.
Taxes payable-VAT payable 27.79
Loans: Accounts Payable -954
The value-added tax payable by the company is the credit balance of value-added tax payable, 30-27.79=2.2 1 yuan, and the formula is the same. Refer to the calculation formula of taxable sales in the Guiding Opinions on Tax Policy of Value-added Tax Difference issued by the state. For small-scale taxpayers, taxable sales = (all tax-included prices and extra-price expenses obtained-tax-included prices paid to other units or individuals) ÷ (6543; According to your amount (1030-954) ÷ (1+3%) = 73.79, tax payable = taxable sales x3%=2.2 1 yuan, which is consistent.
Account entry after tax payment:
Debit: Taxes payable-VAT payable 2.2 1
Loan: bank deposit 2.2 1