补交增值税(及所得税)的账务处理（Accounting for VAT (and income tax)）.docVIP

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补交增值税(及所得税)的账务处理（Accounting for VAT (and income tax)）.doc

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补交增值税(及所得税)的账务处理（Accounting for VAT (and income tax)）

补交增值税(及所得税)的账务处理（Accounting for VAT (and income tax)） Accounting for VAT (and income tax) Some enterprises received tax treatment decisions in tax inspection by tax authorities (or examination notice to handle tax tax), the tax authorities decided to deal with, I do not know how to deal with accounts. Some do not carry out the adjustment of accounts; some directly make borrow: should pay taxes - should pay the value-added tax (paid taxes); Credit: Bank deposits. Error handling. Now, Id like to discuss my views on an incident I have encountered at work. For example, an enterprise in December 1999 was found to obtain false VAT invoices 1 (purchased goods have been sold), the price of 51282.05 yuan, value-added tax 8717.95 yuan, invoice value of 60000 yuan. The tax authorities make decision on handling: 8717.95 yuan of input tax shall not be deducted and 8717.95 yuan of VAT shall be added; at the same time, the amount shall be transferred out of the cost and the taxable income shall be increased. When dealing with the accounting, the enterprise should consider it in two steps: I. the input tax shall not be deducted, and the VAT shall be paid back. 1., matters related to the year occurred: If the VAT invoice is made on January 1999, and the amount of the input tax is deducted in the month, the following accounting entries are made: The cost of goods sold is 8717.95 yuan Credit: should pay taxes, one should pay VAT (input tax transfer) 8717.95 yuan 2. matters relating to the previous year: If the VAT invoice is made on January 1998, and the amount of the input tax is deducted in the month, the following accounting entries are made: Profit and loss adjusted 8717.95 yuan in the previous year Credit: tax payable - VAT payable (input tax credits) 8717.95 yuan When the enterprise actually pays the tax, the following accounting entries are made: Borrow: tax payable - VAT payable (tax) 8717.95 yuan Bank deposit 8717.95 yuan Two, the corresponding increase in taxable income (Not