增值税(进项税额转出)的会计核算及案例解析

1、增值税（进项税额转出）的会计核算及案例解析abstract: input vat transfer refers to the purchase of goods or change the use of the abnormal losses, the input tax deduction should be already transferred, included in the tax payable - vat payable (vat transfer) but in some special cases of loss whether abnormal losses, and h

2、ow the input tax deduction has been transferred out, the amount of how much, in the actual operation of enterprise financisl personnel often need to carefully analyze the correct judgment of the nature of loss, the strict distinction between "input tax transfer'" and "the boundari

3、es between the two, as sales" to avoid accounting mistake tax disputeskey words: input tax turnover; vat payable; abnormal loss; purchase of goods: accounting; tax lawour country provisional regulations on value added tax provisions: (1) enterprises purchased goods and finished products, produc

4、ts in the abnormal losses; (2) taxpayers purchasing goods or taxable services (such as the change of use for non taxable items, tax exempt items, collective welfare or personal consumption) ; the deduction of input tax shall be turn out, shall be credited against the output tax the input tax is to t

5、urn out, because the original purchase of the goods or taxable services cannot produce vat input tax deduction, has lost the source of credit but in some special cases of loss whether abnormal losses, and how the input tax deduction has been transferred out of many, in practice is the need of the en

6、terprise financial personnel analysis, research and judgment. in this paper, the following several cases of value-added tax input tax turn out accounting analysisfirst, the inventory purchase shortage destroys the input tax (1) if the enterprises purchase raw materials, they should be treated accord

7、ing to circumstances if there is a shortage or damage a: reasonable loss, belonging to the transportation such as: natural loss in the normal purchase, loss of material, according to the actual cost of carryover storage, the total cost of raw materials is unchanged, but the unit cost of raw material

8、s increased, the input tax is not out of treatment two: do not belong to the purchase of reasonable loss, non normal loss, in has not yet identified the cause of the loss of the cost and income tax into the "unacknowledged" accounts, to identify the reasons after the relevant accounting tr

9、eatment a non normal loss, in accordance with the provisions of the detailed rules for the implementation of the provisional regulations on value added tax, non normal loss refers to the loss of the normal production and operation process of the loss, including: 1, loss of natural disasters: 2, caus

10、ed by inventory loss, theft, mildew quality loss management; 3, other non normal loss the tax law uses the ''positive list" method for the abnormal loss, and the tax law does not belong to the category of abnormal loss therefore, enterprises purchase raw material if there is a shortage

11、of damage of accounting personnel should first correct judgment of inventory loss properties, namely normal loss or non normal loss, and then according to the accounting method of related accounting treatment.case 1: a company is a value-added tax general taxpayer, 12 days from the b company purchas

12、ed a materials, value-added tax special invoice marked: material quantity 500 kg, unit price 200 yuan, amount 100000 yuan, value-added tax is 17000 yuan. another 300 yuan of transportation fee (the amount of input tax can be calculated at 7% deduction rate) 15, material storage inspection, found a s

13、hortage of 20 kilograms, an unreasonable loss, of unknown origin.(two) the first transaction has defined the shortage to unreasonable loss (non normal loss), accounting treatment of the business are: 1, identify the reasons before the actual purchase cost of a material is 100000+300 * 93%=100279 yua

14、n, debit "goods in transit" accounts, purchase vat paid materials 17000+300 * 7%=17021 yuan, debit "taxes payable should pay value-added tax (vat) account, credit" bank deposits "and other related accounts this step does not involve the turnover of input tax; 2. the actual c

15、ost of accounting for the storage of materials is due to the shortage and damage in the purchase phase the shortage of materials should not be charged to the miscellaneous costs of the materialsso the shortage of material cost is 20 * 200=4000 yuan, the acceptance of storage material costs for 10027

16、94000二96279 yuan, the input tax turn is 4000 * 17%=680 yuan, accounting for:(1) borrow: raw material - a material 96279credit: goods in transit 96279(2) borrow: the property to be dealt with is damaged - the loss of the current assets to be dealt with is 4680credit: goods in transit 4000tax payable

17、- vat should be added (input tax transfer) 680from the above accounting treatment can be seen, the input tax deductible business only is 16341 yuan, not 17021 yuan, from the view of enterprise, enterprise tax increase, but from the tax law perspective is in accordance with the provisions of thetwo,

18、the input tax turn inventoriesthe provisions of the "'enterprise accounting system", the enterprise inventory should be regular inventory, inventory loss in identifying the cause before, the cost should be transferred to the "unacknowledged" account the input tax loss of inve

19、ntories shall be transferred to the "if unacknowledged'7 accounts, "'enterprise accounting system" is not clear, in accounting word no. 199383 "regulations" on the accounting treatment of vat regulations: enterprises purchased goods, in the product, produce abnormal

20、losses occur, the input tax the tax payable should pay value-added tax (vat out) to related subjects, debit" unacknowledged z，and other subjects but have not yet been identified in the inventory of the cause of the financial personnel and can not determine whether the loss of the stock of non n

21、ormal loss, and if it is normal loss, the vat does not need to turn out if the input tax will identify the reasons before the loss of inventory all turn out, may have overpaid vat to the enterprise, wi11 damage the interests of the enterprise the author believes that the stock in the loss should onl

22、y be loss of inventory cost into the "unacknowledged" account for the corresponding input tax, then to find out the cause dnd then determine whether out of. as for what as calculated from the amount of input tax, the competent tax department in 2009 issued the "ministry of finance and

23、 the state administration of taxation on the tax policy notice" no. 200957 pre tax deduction of asset losses of enterprises: enterprises damaged or scrapped inventories, to balance the inventory cost minus the residual as the base, calculation occurrence of non normal input tax losses to be tra

24、nsferred this article standardizes the tax treatment methods and procedures of enterprise assets loss, and whether the tax treatment of assets loss is correct or not will directly affect the tax authorities' recognition of the loss of enterprise assets and the tax burden many enterprises asset l

25、oss tax treatment failures in practice, is not the solution and improper procedures, but that there are many mi sunder standings on handling tax loss of assets, that is normal as abnormal loss loss, or the abnormal loss are considered normal loss, the former involves the vat but are transferred out

26、processing, which increased the corporate tax burden, and the approval of the tax authorities is not recognized, resulting in unnecessary tax disputes the latter should be transferred out but not transferred out, which often results in tax risk of enterprises paying less tax.three, the purchase of g

27、oods or taxable services, change the use of input tax transferthe change of purchase of goods usually refers to the behavior of the purchased goods in the case of no change in the use of any processing if it is used for non taxable items, tax-free items, collective welfare or personal consumption, t

28、he deductible input tax should be transfeired out according to the provisions of the "regulations" the implementation of the interim regulations on value-added tax: (a) the taxpayer in the vat shall not be deductible to accurate classification, can be used to purchase inventory when the de

29、ductible input tax turns: (two) to determine the amount of input tax should turn out, turn out to be the input tax is calculated according to the consumption of use the actual cost of inventory. if the enterprises use second methods, the calculated results are generally greater than the first, becau

30、se the actual cost of hand inventory not only ineludes the purchase price,inventory costs are also included; on the other hand, the inventory may be applicable to different tax rates, such as 17% tax rate and 7% deduction rate (transportation fee) if you change the use of the inventory can not be ac

31、curately divided the actual cost in the amount of purchase price, fees and transportation fees, with the actual cost multiplied by 17% as the base rate from the vat amount, the calculation results is not very reasonable, will increase the tax burden of enterprises, because it contains the actual cos

32、t in transportation fee is based on the 7% input tax deduction rate calculation the this shows that the accuracy of accounting is very important to the tax payment of enterprisescase 2: a certain number of raw materials are used for the staff canteen maintenance of an enterprise, and the actual purc

33、hasing cost is 6000 yuan (including transportation fee and transportation cost, and the input tax is calculated according to the 7% deduction rate)according to the first method to calculate the input tax amount: assuming that the actual cost of the material used contains 100 yuan transportation fee,

34、 the input tax should be transferred (6000-100) x 17% + 100 x 7% 二 1010 yuan.the calculation of the input tax amount transferred by second kinds of methods: the hypothesis cannot be accurately divided in the amount of material used for the cost of transportation, so acco un ting can only calculate t

35、he in put tax to turn out to lead with the actual cost of material, i. e. 6000 * 17% 二 1020 yua n.the comparison of the two calculation results: the latter is greater than the former, which means that enterprises should pay more value-added tax, the latter calculation increases the tax burden of the

36、 enterprise, and affects the interests of the enterprise so the accounting personnel and taxation personnel should input tax shall be deducted as accurately as possible division, in order to avoid pay less tax or taxes phenomenon.four, correctly distinguish between deemed sales and input tax credits

37、for some deemed sales, in fact often are not really selling behavior, enterprises will not achieved sales revenue as a result of the deemed sales, increase the f1ow of money in financial management is often not deal with sales, only on the cost transfer the actual operation is regarded as sales and

38、shall not be deductible vat behavior often can easily lead to confusion, even some textbooks also have this mistake a financial accounting textbook gives an example when the inputtax is turned out:case 3: a batch of raw materials purchased by an enterprise, the purchase cost of 150 thousand yuan, th

39、e input tax of 25 thousand and 500 yuan, have been registered. later, the enterprise changed the raw materials for foreign investment. the enterprise has made the following accounting treatment:long term equity investment 175500credit: raw materials 150000tax payable - vat payable (input tax transfe

40、r) 25500according to the tax law, the goods purchased by enterprises for external investment should be regarded as external sales although accounting is a non monetary asset transaction, accounting is handled in accordance with non monetary assets trading standards however, no matter how the accounting treatment, as long as the tax law requires the value added tax, should be calculated to pay the value-added tax instead of processing the input tax amount. so the explanation of this example is wrong the correct treatment