增值税业务处理会计分录集锦（Value-added tax transaction processing accounting entries highlights）.docVIP

增值税业务处理会计分录集锦（Value-added tax transaction processing accounting entries highlights） Value-added tax transaction processing accounting entries highlights I. VAT accounting for goods purchased at home Domestic enterprises in the procurement of goods, should be in accordance with the VAT indicated on the invoices, debit taxes payable a value-added tax (VAT) invoice subjects, according to records should be included in the cost of purchasing the debit amount, material procurement (planned cost price), raw material (according to the actual cost valuation), procurement of goods, manufacturing costs, management fees, operating expenses, other business expenses and other subjects, according to the actual amount paid or payable, debit accounts payable , payable , bank deposits and other subjects. The purchase of goods returned, as opposed to the accounting entries. In accordance with the provisions of the enterprise purchasing goods or taxable services shall not obtain and retain VAT deduction vouchers or VAT deduction certificate fails to indicate the amount of VAT and other related matters, the income tax shall be deducted from the output tax. In accounting, the value-added tax paid for the purchase of goods or taxable services cannot be recorded in the subject of tax payable, VAT payable (VAT), and should be credited to the cost of goods purchased or taxable services. Two, the purchase of goods obtained by ordinary invoice accounting When the general taxpayer purchases the goods (excluding the purchase of duty-free agricultural products) and obtains only the ordinary invoice, it shall be accounted for according to the full price listed in the invoice, and shall not be separated from the VAT amount for deduction. In the preparation of accounting entries, debit material procurement, the procurement of goods, raw material, manufacturing costs, management fees, other business expenses and other subjects, credit bank deposits , payable , accounts payable . Three, the purchase o