Borrow: inventory goods-used cars
Taxes payable-VAT payable (input tax) (if you can't get a special VAT invoice, you can leave it blank).
Credit: cash on hand, etc.
2. What should I do if I sell the car I received?
Borrow: cash on hand, etc.
Loan: income from main business
Taxes payable-VAT payable (output tax)
meanwhile
Debit: main business cost
Loan: inventory goods-used cars
3. How to deal with the maintenance cost of the purchased vehicle after it is repaired and then sold?
Borrow: inventory goods-used cars
Loans: raw materials/wages payable to employees/accumulated depreciation, etc.
4. How to carry forward costs and income (period-end carry-forward)
Debit: this year's profit
Loan: main business cost
Management cost
Business tax and surcharges
Debit: main business income
Loan: profit this year
Value-added tax carry-over
1) Carry forward input tax:
Borrow: Taxes payable-VAT payable (VAT transferred out)
Loan: Taxes payable-VAT payable (input tax)
2) Carry-forward output tax:
Debit: Taxes payable-VAT payable (output tax)
Loan: Taxes payable-VAT payable (transferred out of unpaid VAT)
3) Carry forward the VAT payable (i.e. the difference between purchase and sale):
Borrow: Taxes payable-VAT payable (VAT transferred out)
Loan: Taxes payable-VAT payable-VAT unpaid.
1, how to deal with the accounts when buying vehicles from others? Debit: inventory goods-taxes payable for used cars-VAT payable (input tax) (if you can't get a special VAT invoice, you don't need to make this entry) Loan: cash on hand.
2. How to deal with the cars received from the sale? Debit: Cash on hand and other loans: tax payable on main business income-VAT payable (output tax). Borrow at the same time: main business cost loan: inventory goods-used cars.
3. The purchased vehicles are sold after maintenance, and how to deal with the maintenance expenses: inventory goods-used car loans: raw materials/wages payable to employees/accumulated depreciation, etc.
4. How to carry forward the cost and income (carried forward at the end of the period) Borrow: profit loan this year: main business cost management expenses business tax and additional borrowing: main business income loan: profit value-added tax carried forward this year.
1) Carry forward input tax: debit: tax payable-value-added tax payable (value-added tax transferred out) credit: tax payable-value-added tax payable (input tax).
2) Carry-forward output tax: debit: payable tax-payable value-added tax (output tax) loan: payable tax-payable value-added tax (transferred out of unpaid value-added tax).
3) Carry forward VAT payable (that is, the difference between purchase and sale): Borrow: Taxes payable-VAT payable (transferred out of unpaid VAT) Loan: Taxes payable-VAT payable-VAT unpaid.
According to Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the following items are exempt from value-added tax: (7) Goods sold for personal use. Article 35 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that the scope of some tax-free items stipulated in Article 15 of the Regulations is limited as follows: The articles for personal use mentioned in Item (7) refer to articles for personal use by other individuals, so the second-hand car transactions that do not need to pay value-added tax are limited to the sale of second-hand cars by individuals. Non-personal sales of used cars must pay VAT.
Used car sellers who need to pay value-added tax should distinguish between general taxpayers and non-general taxpayers of value-added tax. From September, 2065438 10, the general taxpayer can apply for "paying taxes first", that is, when applying for issuing invoices for used cars, it is not necessary to pay taxes, but it is necessary to provide the market with the original and photocopy of the tax registration certificate (or qualification certificate of VAT general taxpayer) stamped with the seal of "VAT general taxpayer" (retained by the market), and declare and pay taxes in the next month's collection period. The "after-tax ticket" is implemented for non-natural persons other than ordinary taxpayers, that is, before such taxpayers apply for issuing invoices for used cars in the used car market, they must pay the value-added tax in the tax service hall of the competent State Taxation Bureau at the price determined in Article 10 "Appraisal Conclusion" of the vehicle appraisal report, and apply for issuing invoices for used cars in the market with the VAT "Tax Payment Certificate".
Non-natural persons selling used motor vehicles will be subject to VAT from September 1. The specific policies are summarized as follows:
(1) If the general VAT taxpayer sells the used motor vehicles, which are non-deductible and non-deductible, the VAT will be levied by half according to the simple method. The calculation formula of sales amount and tax payable is:
Sales amount = sales amount including tax /( 1+4%) Taxable amount = sales amount ×4%/2
(2) If the general VAT taxpayer sells his old motor vehicle and the input VAT has been deducted, the VAT shall be paid at the rate of 17%. The calculation formula of tax payable is: tax payable = sales × 17%.
(3) Small-scale taxpayers (except other individuals) who sell used motor vehicles are subject to VAT at a reduced rate of 2%. The calculation formula of sales volume and tax payable is: sales volume = sales volume including tax /( 1+3%) tax payable = sales volume ×4%/2.
Strengthen the policy coordination and industry guidance of second-hand car circulation, encourage and support the diversification and chain operation of second-hand car circulation business entities. The establishment of the second-hand car trading market shall conform to the principle of "overall planning, rational layout, orderly competition and coordinated development".
(a) to build or relocate a second-hand car trading market or a second-hand car distribution enterprise to open a shop, it is necessary to conform to the local urban development and urban commercial network planning. If the commercial network planning has not been formulated, the commercial network planning must be formulated first and reported to the local government for approval before opening a shop in the second-hand car trading market or the second-hand car distribution enterprise. Prefecture-level cities that have not completed the planning of urban commercial outlets shall, in principle, not build new second-hand car trading markets and second-hand car distribution enterprise stores.
(2) The business area, facilities and service functions of the second-hand car trading market and the shops of second-hand car distribution enterprises must meet the social needs and meet the relevant requirements of second-hand car trading.
(three) the establishment of the second-hand car trading market and the second-hand car distribution enterprise stores shall be carried out according to the following procedures:
1, the enterprise organizer shall apply to the local administrative department for industry and commerce for pre-approval of the name.
2. The business organizer shall submit the application report and relevant documents to the local competent commercial department.
3. The local competent commerce department puts forward the opinions on the agreed setting in line with the urban commercial network planning, and reports them to the provincial competent commerce department for the record. If you disagree, you should explain the reasons.
4. The operator shall hold the relevant documents and the opinions issued by the local commercial department in line with the planning of urban commercial outlets, and register with the local administrative department for industry and commerce according to law.
Standardize the appraisal and evaluation behavior of used cars.
(a) the establishment of a second-hand car appraisal and evaluation institution shall, in accordance with the relevant provisions of the state, go to the Provincial Department of Commerce for the approval certificate of the second-hand car appraisal and evaluation institution, and the administrative department for industry and commerce shall go through the registration formalities in accordance with the Administrative Licensing Law and the Approval Certificate of the second-hand car appraisal and evaluation institution.
(2) Establish a voluntary evaluation system for used cars. Except for vehicles involving state-owned assets, the transaction price of second-hand cars shall be agreed by the buyer and the seller, and a qualified second-hand car appraisal and evaluation institution may be entrusted for evaluation as needed. Except as provided by laws and administrative regulations, no unit may force or change the relative trading vehicles to evaluate and charge.
(3) Appraisal and evaluation institutions of used cars shall carry out appraisal and evaluation activities in accordance with the principle of "objectivity, truthfulness, impartiality and openness" and issue appraisal and evaluation reports.
Establish a filing system for second-hand car market operators and second-hand car business entities. To obtain the legal qualification of the second-hand car market operator and the second-hand car business entity, the relevant documents shall be submitted to the Provincial Department of Commerce for the record within 30 days, and the electronic text shall be submitted at the same time. The Provincial Department of Commerce issues registration documents for filing, and at the same time informs relevant departments of the filing situation and submits it to the Ministry of Commerce.
The filing documents include:
1, feasibility study report.
2. Provide the relevant documents and materials issued by the local competent commercial department in line with the planning of urban commercial outlets.
3. Business license issued by the administrative department for industry and commerce.
4. Tax registration certificate issued by the tax authorities.
5. Identity card of the legal representative of the enterprise.
6. List of employees.
7. List of market operators (issuing companies, brokerage companies, brokers, evaluation agencies, auction agencies, etc.). ), personnel structure and ID card of its legal representative.
8, enterprise rules and regulations, service convention.
Use used cars to sell unified invoices (hereinafter referred to as unified invoices) and service invoices.
(1) Eligible second-hand car trading markets, distribution enterprises and auction enterprises apply to the national tax department for the purchase of uniform invoices with the filing documents of Yunnan Provincial Department of Commerce and the tax registration certificate issued by the national tax department.
(2) When collecting money from sales, intermediary and auction, second-hand car distribution enterprises, brokerage institutions and auction enterprises must issue a national unified invoice supervised by Yunnan Provincial State Taxation Bureau. Uniform invoices are issued by the following ticketing units: 1, used car trading market (including used car transactions between used car brokers and consumers that need to be invoiced). 2. Distribution enterprises engaged in second-hand car trading (including automobile production and sales enterprises engaged in second-hand car trading). 3. Auction companies engage in second-hand car auction activities.
(3) Uniform specifications, numbers and uses of invoices. Uniform invoice specification is 241MMX178mm; Calculate the air ticket in quintuplicate. Among them: the first copy is the invoice copy, and the printing color is brown; The second copy is the transfer registration copy (retained by the public security vehicle management department), printed in blue; The third is warehousing, and the printing color is purple; The fourth is bookkeeping, printed in red; The fifth copy is a stub copy, and the printing color is black. The unified invoice shall be issued by the second-hand car trading market, distribution enterprises and auction companies, and its stub, bookkeeping and warehousing copies shall be kept by the drawer. The invoice copy and transfer registration copy of the unified invoice shall be recorded by the buyer and handed over to the public security traffic control department for transfer procedures.
(4) If the second-hand car trading market, second-hand car business entities and second-hand car auction companies need to charge service fees in the transaction process, and the second-hand car appraisal and evaluation institutions need to charge evaluation service fees, they shall issue service industry invoices supervised by Yunnan Local Taxation Bureau.
(5) According to the relevant regulations, the industrial and commercial departments will no longer examine and stamp the unified invoices.
Second-hand car trading market and second-hand car business entities should actively promote the model contract text formulated by the administrative department for industry and commerce.
Standardize the name of the used car business entity. Within three months from the date of issuance of this opinion, all the markets (centers) and business entities formerly known as XXX "used cars" will change the word "used cars" into the word "used cars", and go through the change procedures and filing in accordance with relevant regulations.
Standardize the business behavior of used cars. Second-hand car market operators should provide appropriate services and necessary office conditions for second-hand car business entities to prevent unfair competition among second-hand car business entities.
(a) to formulate market management rules, standardize the business behavior of business entities and the trading behavior of both parties, and ensure a good market environment and market order. Establish a strict internal management system, establish the awareness of customers and enterprises in the service field, and improve the quality of personnel.
(two) set up a vehicle display trading area, a customer rest area and a transaction processing area, with obvious signs and a clean and hygienic environment. Information disclosure, the establishment of eye-catching bulletin boards, express trading service procedures, charging items and standards, customers