应交增值税明细核算

应交增值税明细核算 (一)“应交增值税”九个明细科目:适用于增值税一般纳税人 共设9个明细子目，其中借方5个子目，贷方4个子目。 1.“进项税额”专栏，记录企业购入货物或接受应税劳务而支付的准予从销项税额中抵扣的增值税额。 企业购入货物或接受应税劳务(指应纳增值税的加工、修理、修配劳务)支付的进项税额，用蓝字登记;退回所购货物应冲销的进项税额，用红字登记。 【例题】某企业月初购买原 材料 关于××同志的政审材料调查表环保先进个人材料国家普通话测试材料农民专业合作社注销四查四问剖析材料 ，支付不含税价为10000元、增值税额为1700元，取得专用发票，并通过认证，次月发现20%的材料有问题，现退回销售方(已到主管税务机关开具证明，并收到现金)。 那么该企业月初的分录是: 借:原材料 10000 应交税费,应交增值税(进项税额)1700 贷:银行存款 11700 次月的分录: 借:库存现金 2340 应交税费,应交增值税(进项税额)-340 贷:原材料 2000 2.“已交税金”专栏，核算企业预缴本月增值税额;本科目适用于一个月内需要分次预缴增值税的纳税人。 【例题】某企业每10天预缴一次增值税，每次预缴10000元。做预缴时的会计处理。 借:应交税费,应交增值税(已交税金)10000 贷:银行存款 10000 3.“减免税款”专栏，反映企业按 规定 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 减免的增值税款。企业按规定直接减免的增值税额借记本科目，贷记“营业外收入”科目。 【例题】某企业生产并销售某类享受国家直接减免增值税优惠的产品，本期销售收入10000元，该产品适用的税率是17%，则相应的会计分录为: 借:银行存款 11700 贷:主营业务收入 10000 应交税费,应交增值税(销项税额) 1700 借:应交税费,应交增值税(减免税款) 1700 贷:营业外收入 1700 4.“出口抵减内销产品应纳税额”专栏，反映生产企业出口产品按规定计算的应免抵的税额;这个子目实际反映的是出口产品的进项税“抵”了多少内销产45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 品的销项税，不是国税局实际退的现金; 5.“转出未交增值税”专栏，核算企业月终转出应缴未缴的增值税。月末企业“应交税费——应交增值税”明细账出现贷方余额时，根据余额借记本科目，贷记“应交税费——未交增值税”科目。 【例题】某企业增值税账户贷方各栏合计为5000元，借方各栏的合计为2000元，月末形成的贷方余额3000元，则账务处理为: 借:应交税费,应交增值税(转出未交增值税) 3000 贷:应交税费,未交增值税 3000 下月实际计缴增值税时: 借:应交税费,未交增值税 3000 贷:银行存款或现金 3000 6.“销项税额”专栏 企业销售货物或者提供应税劳务时确定的销项税，按蓝字登记;退回销售货物应冲销的销项税额，用红字登记。 【例题】某企业上月销售的不含税金额为10000元，销项税额为1700元的货物被退回，已经按税法规定开具了红字增值税专用发票，并用银行存款退回相应的款项。 相应的会计处理为: 借:主营业务收入 10000 贷:银行存款 11700 应交税费,应交增值税(销项税额) -1700 7.“出口退税”专栏，反映出企业享受的“抵税和实际退税”的合计数，在金额上等于出口货物离岸价乘以出口退税率。 8.“进项税额转出”专栏，大体分以下几个方面: ?外购货物改变用途但不离开企业，作“进项税额转出”; ?外购货物、在产品、产成品发生非正常损失，其损失为“不含税价”加上相应的“进项税”，即，此时作“进项税额转出”。 ?出口货物的征、退税率差，用蓝字计入该栏目;如果企业出口货物中使用了国内免税货物和进料加工货物，则需要用红字计入该栏目( 9.“转出多交增值税”专栏，注意:只对预缴的税款转出;即只有在“已交税金”本月的实际发生额，且“应交增值税”科目期末有“借方余额”的情况下适用，且 原则 组织架构调整原则组织架构设计原则组织架构设置原则财政预算编制原则问卷调查设计原则 是“谁小取小”。 【例题】某企业每10天纳一次税，当月预缴税款20万元，月末，“应交增45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 值税”明细账的余额数据有以下三种情况，请分别说明企业期末该如何处理。 (1)期末余额数据是借方25万。 (2)期末余额数据是借方10万。 (3)期末余额数据是贷方5万。 『答案』 (1)当月有预缴税款20万，期末余额数据是借方25万时，20万小于25万，故实际退20万，处理完这20万后，应交增值税的借方余额为5万，这是当期进项税大于销项税而产生的，这时只能留在应交增值税明细账的借方继续抵扣，不能向国税局申请退回这5万元的税款，分录: 借:应交税费,未交增值税 20万 贷:应交税费,应交增值税(转出多交增值税) 20万 (2)当月有预缴税款20万，期末余额数据是借方10万时，10万小于20万，故实际退10万，处理完毕，应交增值税明细账余额为零，这种情况说明本期预缴的20万中，有10万本身就是应该缴给国税局，另外的10万是多缴的，故退回，分录: 借:应交税费,未交增值税 10万 贷:应交税费,应交增值税(转出多交增值税) 10万 (3)期末余额数据在贷方5万，说明企业原先预缴的20万还不够，还要再缴5万的税款给国税局，分录是: 借:应交税费,应交增值税(转出未交增值税) 5万 贷:应交税费,未交增值税 5万 (二)“未交增值税”明细科目:适用于增值税一般纳税人 1.月底有应缴未缴的增值税: 借:应交税费,应交增值税(转出未交增值税) 贷:应交税费,未交增值税 2.一般纳税人按简易办法征收率计缴的增值税通过“应交税费——未交增值税”直接核算，不通过“应交税费——应交增值税”科目。 【例题】某增值税一般纳税人2013年转让一台2006年购入的机器设备，现按4%减半征收简易办法计税，问:如何进行账务处理, ? 取得转让收入时 借:银行存款 转让收入 贷:固定资产清理 转让收入/(1+4%) 应交税费——未交增值税 转让收入/(1+4%)4% ?实际缴税时 借:应交税费——未交增值税 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 贷:银行存款 50% 营业外收入 50% (三)营改增试点有关企业会计处理规定 1.增值税期末留抵税额的会计处理 试点地区兼有应税 服务的原增值税一(1)试点当月月初 般纳税人，截止到开借:应交税费——增值税留抵税额 始试点当月月初的 贷:应交税费——应交增值税(进项期末留抵税增值税留抵税额按税额转出) 额 照营业税改征增值(2)以后期间允许抵扣时 税有关规定不得从借:应交税费——应交增值税(进项税额) 应税服务的销项税 贷:应交税费——增值税留抵税额 额中抵扣 2.取得过渡性财政扶持资金的会计处理 试点纳税人在新老税制转换期间因实际税负增加而向财税部门申请取得财政扶持资金的，期末有确凿证据 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 明企业能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资金时，按应收的金额，借记“其他应收款”等科目，贷记“营业外收入”科目。待实际收到财政扶持资金时，按实际收到的金额，借记“银行存款”等科目，贷记“其他应收款”等科目。 3.增值税税控系统专用设备和技术维护费用抵减增值税额的会计处理 (1)增值税一般纳税人的会计处理——专用设备 ?购入时: 借:固定资产 贷:银行存款(应付账款) ?按规定抵减的增值税应纳税额 借:应交税费——应交增值税(减免税款) 贷:递延收益 ?按期计提折旧 借:管理费用 贷:累计折旧 同时: 借:递延收益 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 贷:管理费用 增值税一般纳税人的会计处理——技术维护费 支付费用时 借:管理费用 贷:银行存款 按规定抵减的增值税应纳税额: 借:应交税费——应交增值税(减免税款) 贷:管理费用 (2)小规模纳税人的会计处理:直接将“应交税费——应交增值税(减免税款)”替换成“应交税费——应交增值税”即可。 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is