Check On Input Tax Deduction And Accounting Adjustment

(fixed assets refer to machinery, machinery, means of pport, and other equipment, tools and utensils that are used for more than a year, and other items related to production and operation, such as equipment, tools, utensils, etc.); the value of the unit value is more than 2000 yuan, and the goods which are not used for production or operation of main equipment for more than two years; 2. used for the purchase of goods or taxable services for non taxable items; 3. for duty-free items for the purchase of goods or taxable services; 4. for collective welfare or for personal consumption, for goods purchased or taxable services; 5. for non normal loss of 5., 5. for goods purchased and goods for taxable services, or for taxable services. According to the tenth regulations of the Provisional Regulations on value added tax and the nineteenth provision of its implementing rules, the input tax of the following items shall not be deducted from the sales tax: 1. of the purchase of fixed assets.

Example 1, an enterprise to build a dormitory for employees, buy 200 sets of chandeliers, the amount of special invoices for VAT is 30000 yuan, the amount of tax is 5100 yuan, and it is paid by bank deposits.

The accounting treatment of enterprises is: the management fee 30000 should pay tax - the value added tax (input tax) 5100 loan: the deposit of bank deposit 35100 will not be allowed to deduct the input tax and the deduction before tax.

The accounts are adjusted as follows: 35100: credit in construction projects: tax payable - Inspection of value-added tax, adjustment of 5100 management expenses 30000 cases 2, an enterprise for employees' welfare, and bank purchase of 100 sets of pure water devices, and the amount of invoices for VAT invoices is 20000 yuan, and the tax amount is 3400 yuan.

The accounting of the enterprise is as follows: borrow money: 20000 should pay tax - the value added tax (input tax) 3400 loan: the deposit of bank deposit 23400 for collective welfare should be included in the staff welfare expense and be recorded in the "prepaid expenses", and the deduction of the input tax is not allowed.

The accounts are adjusted as follows: 23400: Loan payable: the tax payable should be paid on the basis of value-added tax inspection and adjustment of the 3400 annual cost adjustment account of two cases over 20000.

Example 3 a certain commercial group company, due to improper safekeeping, some of the goods have deteriorated. The purchase tax has been deducted, and the actual cost of goods purchase is 12000 yuan. The company decided to compensate 2000 yuan by the responsible person.

The accounting treatment of enterprises is as follows: loans to be processed, property gains and losses 10000 other receivables - liability indemnity 2000 loan: inventory goods 12000 has abnormal losses, so the input tax should be pferred out.

The accounts are adjusted as follows: loans to be treated: 2040 Loans: taxes payable - 2040 VAT 4, a coke plant being washed away by floods, 1000 tons of coke being washed away, and the cost of products 180 thousand yuan, the insurance company should be compensated by 60%, or 108 thousand yuan.

The coke cost item of the factory last month is the total cost of 1 million 500 thousand yuan, of which 150 thousand yuan is purchased at 17% tax rate, and some 750 thousand yuan is purchased at 13% tax rate, and some 60 thousand yuan is purchased at 10% deduction rate. The pportation cost is 15 thousand yuan at 7% deduction rate, and 30 thousand yuan is purchased at 6% rate, and the labor cost and indirect cost are 6% yuan.

The accounting treatment of enterprises is as follows: loans to be processed, property gains and losses 72000 other receivables - insurance indemnity 108000 loan: the abnormal loss of finished products 180000 has not been pferred out of the input tax, first of all, the amount of input tax that should be pferred.

The proportion of the total cost of the purchased part is 10%, 50%, 4%, 1% and 2% respectively. The calculation of the amount of tax to be pferred is as follows: 180000, 10%, 17%, 3060 yuan; 180000, 50%, 50%, 50%, and Yuan;

The accounts are adjusted as follows: loans to be processed: 15911.48 Loans: taxes payable - 15911.48 of VAT checks.