应交税费-应交增值税会计科目的核算（Tax payable - accounting for VAT Accounting）.docVIP

应交税费-应交增值税会计科目的核算（Tax payable - accounting for VAT Accounting） [Abstract] this paper expounds account set and specific use of the current value-added tax accounting, mainly introduced the output tax and input tax as sales and transfer of export rebate accounting tax, this dissertation proposes the improvement suggestion to our country current value-added tax accounting. I. Introduction Tax payable - VAT should be paid is one of the largest items of information in all accounting subjects. It is the most complicated. Some of the current enterprise accounting personnel is not clear taxes payable - VAT payable by the details of subjects, there are also some enterprises of the accounting personnel did not pay VAT as a subsidiary subjects tax payable - VAT payable . In order for the accountants to use these subjects correctly, the author here introduces the use of all relevant details of the value-added tax. Because small scale taxpayers should pay tax - VAT should not be set up in detail, all of the accounting referred to in this article are general taxpayers accounting. Two, general taxpayer books set In order to accounting enterprise should pay value-added tax, input tax deduction, the transfer, provision, payment and refund etc., should be in the tax payable account set VAT payable and unpaid VAT two detailed account. The general taxpayer in the tax payable - VAT payable account by lenders set analysis project in the debit column set analysis input tax , taxes paid , tax relief , export deduct domestic product tax payable and turn out not to pay value added tax project; in the credit analysis column set output tax , export tax rebate , input tax turn and out of many value-added tax project. Should pay taxes and fees - VAT should be detailed accounts, there are two ways to set up: first, multi column type settings, and two is based on 9 three levels of detailed subjects. The main difference between the two approaches is the difference in workload at the end of the seme