1, the enterprise receives the bidding fee.
Borrow: cash on hand/bank deposit?
Loans: other business income
Loan: Taxes payable-VAT payable (output tax)
2. Pay relevant bidding fees.
Debit: other business costs
Loans: bank deposits, etc.
According to Article 1 of the Provisional Regulations on Value-added Tax, the unit selling goods in China is the taxpayer of value-added tax. Enterprises should pay value-added tax when collecting bidding fees from the tenderee. Enterprises should issue VAT invoices.
Extended data:
Progressive tax rate:
Progressive tax rate refers to the division of several grades according to the amount of tax objects, and the corresponding tax rate is stipulated for each grade from low to high. The higher the amount of tax object, the higher the tax rate and the lower the tax rate. Due to different calculation methods and bases, progressive tax rates are divided into the following categories:
(1) Full progressive tax rate: that is, the tax amount of taxable objects is calculated according to the tax rate of corresponding grades. When the taxable object is raised to a level, the amount of the taxable object is taxed at a higher tax rate;
(2) Full-rate progressive tax rate: The principle is the same as that of full-rate progressive tax rate, but the basis of progressive tax rate is different. The full progressive tax rate is based on the amount of taxable objects, and the full progressive tax rate is based on a certain proportion of taxable objects, such as sales profit rate and capital profit rate.
(3) Excessive progressive tax rate: that is, the taxable object is divided into several grades according to the amount, and the corresponding tax rate is set for each grade from low to high, and each grade is taxed according to the tax rate of that grade;
(4) Excess progressive tax rate: The principle is the same as that of excess progressive tax rate, except that the progressive tax rate is not based on the amount of the tax object, but on a certain proportion of the tax object.
Baidu encyclopedia-tax rate