Teaching Materials For Intermediate Accounting Titles In 2012: VAT Account

　　 Value added tax It is a kind of tax that is levied on taxable objects engaged in selling goods or providing processing, repairing and repairing labor, as well as value-added units and individuals engaged in imported goods. According to the size of enterprises and whether accounting is sound, VAT taxpayers can be classified into general taxpayers and small-scale taxpayers. The taxpayers of value added tax referred to in this article are general. pay taxes People. The new guidelines (Application Guide) are compared with the old guidelines (system).

The value added tax was originally calculated under the subject of "payable tax payable VAT", and the new accounting subject changed the "payable tax" to "payable tax". The accounting caliber has increased, including not only the relevant contents of the original "payable tax", but also the contents of the education fee attached to the "other payable". business accounting 。