应交税费——应交增值税的9个明细科目（Tax payable 9 detailed subjects for VAT）.docVIP

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应交税费——应交增值税的9个明细科目（Tax payable 9 detailed subjects for VAT）.doc

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应交税费——应交增值税的9个明细科目（Tax payable 9 detailed subjects for VAT）

应交税费——应交增值税的9个明细科目（Tax payable 9 detailed subjects for VAT） Should pay taxes and fees - taxes payable - should pay VAT 9 detailed subjects, the general taxpayer should pay taxes and fees - VAT should be set up subsidiary ledger (a) the subsidiary ledger reflected in the debit 1, input tax Three subjects input tax accounting content is the enterprise purchasing goods or receiving services and payment of VAT, grant from the output tax deduction. The amount of input tax paid by the enterprise for the purchase of goods or the receipt of taxable services shall be registered in blue; the amount of return tax for the purchased goods shall be returned and registered in the scarlet letter. 2, taxes have been paid Three grade subjects have been paid taxes, accounting enterprises turn over the VAT this month. 3, tax relief Tax reduction or exemption of three grades reflects the VAT added by the enterprise as stipulated. Enterprises shall debit their subjects according to the amount of value-added tax which is directly reduced or paid, and shall be credited with the account of non operating income. 4, export offset domestic product tax payable Three subjects export deduct domestic product tax payable reflect the sale of export goods of export enterprises, to the tax authorities for tax rebate declaration, according to the provisions of the calculation shall be exempt from tax credit, debit of the subjects, credited taxes payable - VAT payable (export tax rebate) subjects. 5, turn out VAT Three subjects turn out not to pay VAT accounting monthly out of unpaid vat. At the end of the month, the enterprise should pay the credit balance when the itemized account of the tax payable should be paid, and the account should be debited according to the balance. (two) the subsidiary ledger reflected in the credit 1, the output tax VAT three subjects VAT record companies selling goods or providing taxable services shall be charged. Enterprises selling goods or providing taxable services sha