How To Deal With Special Business Accounting And Tax Returns?

　　 First, supermarkets receive the treatment of similar income, such as rebate, rebate, promotion fee, entrance fee, management fee and so on.

1. All kinds of return income that are linked to the sales volume and sales volume of goods, such as a certain proportion, amount or quantity, shall be reduced to the current value added tax input tax in accordance with the relevant provisions of flat sales rebates, and no business tax shall be levied. All kinds of income collected by the supermarket to the supplier shall not be issued with special invoices for value-added tax. The value added tax shall be deducted in the current period = the refund fund obtained in the current period / (1+ applies the value-added tax rate). Value added tax Tax rate. For example, a supermarket sells electrical appliances for A enterprises, and the contract provides a profit of 2% yuan to the supermarket, which is 50000 yuan. The accounting treatment of a supermarket is as follows: it should reduce the value added tax input tax =50000/ (1+17%) * 17%=7264.96 yuan.

Borrow: bank deposit 50000

Loan: other business income 42735.04

VAT payable - input tax 7264.96

2. There is no necessary connection between the goods charged by the supplier and the sales volume and sales volume of the goods, and the income from the supermarkets that provide certain services to the suppliers, such as entry fees, advertising promotion fees, loading costs, exhibition fees and management fees, shall not be classified as flat sales rebates, and the tax shall be levied at the applicable tax rate of the business tax service industry. Sales Tax Invoice for service industry. For example, a supermarket receives B advertising cost of 3000 yuan, and accounts processing as follows:

Borrow: bank deposit 3000

Loan: other business income 3000

Borrowing: other business expenses - tax and additional 165

Loan: payable tax -- business tax 150

Urban maintenance and construction tax (urban) 10.50

Other payable - education fee 4.50

　　 Two, the supplier pays the rebate, rebate, promotion fee, and store fee. Management expense Treatment of such expenses:

1. The rebate expenses for payment and sales volume and sales volume (such as a certain proportion, amount or quantity), because the commercial enterprises that receive the rebate income can not issue VAT invoices to the suppliers, the supply enterprises shall conduct the tax treatment as a sales discount. There are two situations.

First, when the sale is sold on the same invoice with the selling price, the accounting will be directly charged according to the discount amount; the case A enterprises charge a total of 200000 yuan for the sale price of a supermarket, and the actual sales amount is 2 billion 200 million yuan on the invoice, and the sales discount is 200 million yuan.

Borrow: bank deposit 200000

Loan: main business income 170940.17

Tax payable - VAT payable - tax 29059.83

The two is the cost of return after the invoice is issued, or the amount of rebate can be made after the period. In accordance with the Circular of the State Administration of Taxation on the issue of special invoices for the red letter value-added tax on the discount discount act of taxpayers, the special invoices for red value-added tax can be issued according to the relevant provisions of the current regulations on the use of invoices for VAT invoices. ([2006]1279)

The Seller hereby writes out the scarlet letter invoice to write off the revenue, and at the same time, reduces the value added tax output tax. On the basis of the amount specified in the red letter invoice, the accounting shall cancel the main business income and the tax payable - the value added tax - the sales tax account. For example, A enterprises pay a rebate of 20000 yuan to a department store.

Borrow: bank deposit 20000

Loan: main business income 17094.02

Tax payable - value added tax (output tax) 2905.98

2, there is no necessary connection between payment and sales volume and sales volume, and the income that supermarket supermarkets provide to the supplier for certain services, such as entry fee, advertising promotion fee, loading fee, exhibition fee and management fee, are not flat sales rebates, and suppliers are paid for sales (business) expenses according to the invoices issued by shopping malls supermarkets. For example, B enterprises pay 5000 yuan for a shopping mall.

Borrow: sales (business) expense 5000

Credit: 5000 of bank deposits.