The accounting treatment method is as follows
1, at the time of sale:
Debit: bank deposit or accounts receivable.
Loan: income from main business? (Sales/1.03)
Taxes payable-VAT payable (sales/1.03*0.03)
2. When making payment:
Borrow: Taxes payable-VAT payable
Loan:? bank deposit
At present, it is only half a month before the last four industries-construction industry, real estate industry, financial industry and life service industry-carry out the reform of camp reform, which indicates that the reform of camp reform, which has been implemented for more than four years, is about to usher in the final battle.
1. Construction industry: Subcontracting mode is unsustainable.
After the comprehensive reform of the camp, the tax rate of the construction industry will be increased from 3% business tax to 1 1% value-added tax (small-scale taxpayers can choose the simple tax method to collect 3% value-added tax). Among the four major industries, the tax rate has increased the most. Although tax basis has changed from turnover to value-added amount (that is, output tax minus input tax), it has generated a lot of deductions, but it still poses a great challenge for enterprises to control tax costs.
2. Real estate industry: the supply or increase of finely decorated houses.
"The reform of the camp is both an opportunity and a challenge for housing enterprises. The current era of real estate profiteering has ended, and the reform of the camp has forced enterprises to change their business models and adapt to this process. " Wu, vice president of Huaxia Happiness Foundation Co., Ltd., which manages real estate business by developing diversified industries, said that for enterprises entering the park, the reform of the camp will help stimulate the transformation of low-end manufacturing to high-end, promote the development of more innovative industries, and help increase corporate investment.
3. Financial industry: optimize the division of labor and encourage innovation.
Comprehensive reform of the camp is an important measure to optimize the tax structure of turnover tax. For insurance institutions, life insurance business has little impact, because according to the new regulations, long-term insurance with a term of more than 1 year is tax-free, the tax cost of short-term insurance is slightly increased, and the tax rate of short-term annuity business is also increased from 5% to 6%. However, due to the deduction of real estate rental fees, the overall tax burden is basically stable.
4. Life service industry: the tax reduction is obviously beneficial to the unprecedented.
The implementation of the comprehensive reform of the reform of the camp, the tax rate of the life service industry has changed from 5% business tax to 6% value-added tax, and new regulations such as the deduction of value-added tax contained in real estate have greatly reduced the tax revenue of service enterprises.
"For places with a high proportion of service industries, the reform and tax reduction can make them develop better, and the central government can get more increments in transfer payments to underdeveloped areas (low proportion of service industries)." Wang Zhigang, a researcher at China Finance Research Institute, said.
Extended data:
Modern service industry is roughly equivalent to modern tertiary industry. In the Report on Establishing Tertiary Industry Statistics of National Bureau of Statistics 1985,
Divide the tertiary industry into four levels:
1, the first level is the circulation department, including transportation, post and telecommunications, commercial catering, material supply and marketing and warehousing;
2. The second level is the departments that serve production and life, including finance, insurance, public utilities, residents' services, tourism, consulting information services and various technical services.
3. The third level is the departments that serve to improve residents' scientific and cultural level and quality, including education, culture, radio and television, scientific research, welfare and so on.
The fourth level is the departments that need to serve the public, including state organs, social organizations, the army and the police.
References:
People's Daily Online-The "Closing" of the Camp Reform: The Influence Geometry of Four Major Industries