Entry:
1, equipment:
① At the time of purchase:
Borrow: fixed assets
Loans: bank deposits/accounts payable
(2) Value-added tax that should be deducted according to regulations.
Borrow: Taxes payable-VAT payable (tax reduction or exemption)
Loans: deferred income
③ Depreciation is accrued on schedule.
Borrow: management fee
Credit: accumulated depreciation
Meanwhile:
Debit: Deferred income.
Loan: management fee
2. Technical maintenance fee:
General taxpayer:
The technical maintenance fee incurred by an enterprise shall be based on the actual amount paid or payable.
Borrow: management fees, etc.
Loans: bank deposits, etc.
The taxable amount of value-added tax deducted according to regulations,
Borrow: Taxes payable-VAT payable (tax reduction or exemption)
Loans: management fees, etc.
Extended data:
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.
Expense handling method:
1, direct payment
The main businesses that directly pay the expenses include entertainment expenses, audit fees, attorney fees, etc.
2. Transfer and amortization expenses
Items belonging to transfer amortization expenses include depreciation expenses, amortization expenses of low-value consumables, amortization expenses of intangible assets and bad debt provision.
3. Prepaid expenses
Prepaid expenses mainly refer to the repair expenses of fixed assets.
4. Accrued unpaid fees
Accrued expenses payable refer to the expenses that should be borne by the current period and paid by withholding in subsequent periods. For example, the enterprise chooses the pre-calculation method to calculate the cost of major repair of fixed assets and the employee education funds accrued by the enterprise.
Invoice issued by general taxpayer:
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them. Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.
When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.
The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.
Custody:
Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.
Units and individuals that issue invoices shall, at the same time as handling the alteration or cancellation of tax registration, handle the alteration and cancellation procedures of invoices and invoice purchase books.
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
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