一般纳税人+印花税（General taxpayer + stamp duty）.docVIP

一般纳税人+印花税（General taxpayer + stamp duty） 1, purchase or accept goods or services, access to value-added tax deductible documents. By: material purchasing and other inventory subjects Tax payable - VAT (VAT) should be paid Credit: bank deposits and other funds 2, purchase return and purchase discount (1) after the purchase has not been accounted for in return or discount, the initiative to return the special VAT invoice and invoice deduction, without any accounting treatment. (2) have made accounting return or discount after the purchase, must to the local competent tax authorities for issuing the purchase discount for exit or certificate to the sales side, as the legal basis for the seller issued special invoice of the scarlet letter. After receipt of the invoice of the scarlet letter issued by the seller, according to the amount marked on the invoice, the scarlet letter shall be treated as an account, for example, 1 minutes 3, non deductible input tax accounting (1) when purchasing the goods, it can directly determine that the input tax can not be deducted, and the value-added tax specified in the VAT invoice is directly credited to the purchase of goods and the cost of accepting the service. (2) when purchasing, we can not directly determine whether the input tax can be deducted. First, according to the accounting procedures, for example, 1, after the purchase of the goods, we shall make the following accounting entries for the items that shall not be deducted from the input tax according to the regulations: Borrowing: in construction projects (payable welfare, disposal, property damage, etc.) Credit: tax payable - VAT should be added (input tax roll out) (3) goods purchased and abnormal losses occurred in the products and finished products Borrow: dispose of property damage overflow Credit: raw materials and other inventory subjects Tax payable - VAT should be added (input tax roll out) 4, the sale of goods or provide taxable services to achieve revenue (domestic