When realizing income, the accounting treatment is:
Debit: accounts receivable and other subjects,
Loan: income from main business,
Taxes payable-VAT payable.
When the value-added tax is exempted, the accounting treatment is,
Borrow: Taxes payable-VAT payable,
Loan: non-operating income-VAT relief.
The monthly invoice amount of small ordinary tickets does not exceed 6,543,800 yuan, which is tax-free. Legal analysis: small-scale taxpayer enterprises, enterprises that declare monthly, and ordinary invoices with monthly sales excluding tax and not exceeding 654.38+10,000 are exempt from value-added tax. For enterprises that declare quarterly, ordinary invoices with a quarterly sales volume not exceeding 300,000 tax shall be exempted from VAT. Small-scale taxpayers whose total monthly sales do not exceed 654.38+10,000 yuan shall be exempted from VAT.
First, for small-scale taxpayers who declare and pay taxes on a monthly basis, the tax exemption standard is 6.5438+0.5 million yuan in monthly sales, and for small-scale taxpayers who declare and pay taxes on a quarterly basis, the tax exemption standard is 450,000 yuan in monthly sales. For the convenience of expression, the policy content is based on monthly sales and quarterly tax payment.
Second, there are two levels of tax exemption standards to judge whether the monthly sales amount reaches 6.5438+0.5 million yuan. The first level is to see whether the sales obtained by consolidated calculation, including sales of goods, labor services, services, intangible assets and real estate, meet the tax-free standard of monthly sales of 6.5438+0.5 million yuan. If it is below 6.5438+0.5 million yuan, you can enjoy tax exemption. At the second level, if the monthly sales calculated by consolidation exceeds 6,543.8+0.5 million yuan, but it does not exceed 6,543.8+0.5 million yuan after deducting the sales of real estate in this period, the sales of goods, services and intangible assets can enjoy the tax exemption policy for small-scale taxpayers; Sales of real estate are exempt from VAT according to the current VAT regulations, which can eliminate the occasional large-value transactions of taxpayers selling real estate, and small-scale taxpayers can enjoy tax-free concessions as much as possible in their daily operations. For example, companies are small-scale taxpayers who pay taxes on a monthly basis. In August, the income from selling goods was 6,543,800 yuan, and the income from selling real estate was 400,000 yuan, with a total sales of 500,000 yuan, which exceeded the standard of 6,543,800 yuan+0.5 million yuan, but did not exceed the standard of 6,543,800 yuan+0.5 million yuan after deducting real estate sales. Therefore, the company's income from selling goods can still enjoy tax exemption, and its real estate sales business.
3. Sales amount refers to the sales amount obtained from the business that falls within the taxable scope of value-added tax, including tax-free sales and export tax-free sales. Here, let me give you an example for your understanding. Small supermarkets belong to small-scale taxpayers of value-added tax and pay taxes on a monthly basis. Besides selling daily necessities, we also retail fresh vegetables. The sales of fresh vegetables in this supermarket have always enjoyed the policy of exemption from value-added tax in vegetable circulation. When confirming the sales of small-scale taxpayers exempted from VAT policy, the tax-free sales should also be included in the total sales to judge whether the monthly sales are below 6.5438+0.5 million yuan. If the supermarket's daily necessities sales income in August is 6.5438+0.2 million yuan, the vegetable sales income is 40,000 yuan, and its total sales of 6.5438+0.6 million yuan exceeds 6.5438+0.5 million yuan, then its daily necessities sales income of 6.5438+0.2 million yuan cannot enjoy the tax exemption policy.
Fourth, if the differentiated VAT tax policy is applied, whether it exceeds 6.5438+0.5 million yuan and whether it enjoys the tax exemption policy shall be subject to the differentiated sales. In order to ensure that the tax burden of various industries "only decreases but does not increase" when the business tax increases, and to solve the problem of double taxation of some industries that cannot deduct the input with invoices, the original provisions on the taxation of business tax difference have been continued, that is, taxpayers can take the balance after deducting the prescribed items as "sales". The differential tax items are defined in the documents such as Caishui [2065438+06] No.36. Please note that in the expression of relevant policy documents, the balance after directly defining the differential is "sales".
Legal basis:
Announcement on issues related to the collection and management of small-scale taxpayers' VAT exemption policy
1. Small-scale taxpayers engaged in VAT taxable sales, and the total monthly sales did not exceed 6,543,800 yuan (if all 654.38+ 0 quarters are 654.38+0 tax periods, the quarterly sales did not exceed 300,000 yuan, the same below), are exempt from VAT. Small-scale taxpayers engaged in taxable sales of value-added tax, whose total monthly sales amount exceeds 654.38+10,000 yuan, but less than 654.38+10,000 yuan after deducting the sales of real estate in this period, shall be exempted from value-added tax on their sales of goods, services and intangible assets.