Taxable amount of general taxpayers = output tax-input tax 1. Enterprises that pay VAT 1 pay VAT payable in the current month:
Debit: tax payable-value-added tax payable (tax paid) Loan: bank deposit 2 The enterprise pays the unpaid value-added tax in the previous period:
Debit: tax payable-unpaid VAT loan: bank deposit 2. Transfer out overpaid VAT and unpaid VAT at the end of the month.
At the end of each month, the enterprise shall transfer the unpaid or overpaid value-added tax of that month from the detailed account of "VAT payable" to the detailed account of "Unpaid value-added tax".
Outstanding VAT payable in the current month:
Borrow: Taxes payable-VAT payable (transfer-out unpaid VAT)
Loan: Taxes payable-VAT unpaid
For VAT overpaid in the current month:
Borrow: Taxes payable-VAT unpaid
Loan: Taxes payable-VAT payable (VAT payable after transfer)
An enterprise is a general taxpayer of VAT. Input tax170,000 yuan, output tax 5100,000 yuan and input tax transferred out 5100,000 yuan occurred this month. At the same time, pay the bank deposit value-added tax100000 yuan at the end of the month. Pay the remaining unpaid VAT by transfer in the next month. Then: VAT payable this month = output tax-input tax+input tax transfer out.
= 5100-1700+51= 3 451(ten thousand yuan)
Unpaid VAT this month = VAT payable-VAT paid.
= 3 45 1-1 000 = 2 451(ten thousand yuan) The accounting treatment is as follows: (1) When the value-added tax10 million yuan is paid by bank deposit at the end of the month:
Borrow: Taxes payable-VAT payable (taxes paid) 1 000.
Loan: bank deposit 1 000.
(2) VAT payable in the current month:
Debit: Taxes payable-VAT payable (transferred but unpaid VAT) 2 45 1
Loan: taxes payable-unpaid value-added tax 2 45 1
(3) When paying the VAT unpaid last month in the following month:
Debit: tax payable-unpaid value-added tax 2 45 1
Loan: bank deposit 2 45 1