Tax Procedural Law: The Impact Of Changes In Reporting Methods On Accounting Treatment

The tax procedural law mainly refers to the measures for the administration of value-added tax and consumption tax on export goods (the twenty-fourth announcement of the State Administration of Taxation on 2012) and the notice of the State Administration of Taxation on adjusting the declaration method of export refund (Exemption) tax (State Administration of Taxation Announcement No. sixty-first in 2013). These two documents stipulate the basic principles of exemption from return and declaration.

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1. accounting treatment at the time of export

The measures for the administration of value-added tax and consumption tax on export goods (No. twenty-fourth of the State Administration of Taxation announcement 2012) stipulate that "the goods exported by the enterprise during the month shall be subject to the declaration of value-added tax, the declaration of tax exemption and refund and the declaration of consumption tax exemption" to the competent tax authorities during the tax return period of the next month's value-added tax.

The notice of the State Administration of Taxation on adjusting the declaration method of export refund (Exemption) tax has been adjusted by the State Administration of Taxation Announcement No. sixty-first of 2013.

Therefore, according to the Announcement No. sixty-first issued by the State Administration of Taxation in 2013, when enterprises export, they have not made any declaration of tax rebate, and do not consider the effect of tax exemption and refund.

Borrowing: accounts receivable (accounts receivable, bank deposits, etc.)

Loan: main business income (other business income, etc.) - exemption from exit revenue

At the same time, the cost of carry over should not be taken into account without considering the effect of tax exemption and refund. Therefore, it is not necessary to pfer the non exempted and deductible tax to the operating cost. The accounting procedure is as follows:

Borrow:

(other business costs, etc.)

Loans: inventory commodities

2. accounting treatment when document information is complete.

According to the notice of the State Administration of Taxation on adjusting the declaration method for export refund (Exemption) tax (the sixty-first announcement of the State Administration of Taxation No. 2013), the enterprises shall make a declaration of exemption from withdrawal after the completion of the information of the documents. At the same time, the exemption and refund shall not be exempted from tax deduction according to the export sales officially declared by the tax exemption and rebate, that is, the tax exemption and refund shall not be exempted from and deducted from the tax, and shall be added to the column (eighteenth) of the value-added tax return declaration (two). The column of "exemption from the tax refund method shall not be deducted from the export tax" (eighteenth columns).

The exemption and refund of tax rebates calculated on the basis of documentary information collected in the month shall not be exempted from tax deduction.

Borrowing: main business cost (other business costs, etc.)

Loan: tax payable - VAT payable (pferred tax out).

In practice, enterprises can ignore the specific business, just the month.

"Exemption from tax rebates should not be exempted from tax deduction".

According to the above regulations, the tax deductible tax refund declaration form and the tax exemption tax rebate shall not be exempted from and deducted from the tax return, and the export tax shall not be deducted from the tax rebate method.

If there is a difference in the year, we should do the following analysis and make corresponding accounting treatment.

For example, the twenty-fifth column of the tax exemption and rebate declaration form June 2014, "exemption from tax rebates should not be exempted from and deducted from tax" and there is a difference between the tax return and the value-added tax return.

(1) if the difference is positive, it means that when the value added tax declaration is less pferred, the pfer should enter the cost of production. Therefore, the amount of tax to be pferred should be revised when adjusted in July 2014.

Borrowing: main business cost (difference)

Loan: tax payable - VAT payable (pferred tax) (balance).

(2) if the difference is negative, it means that when the value added tax declaration is pferred more, it should be pferred into the production cost of enterprises. Therefore, the main business cost should be adjusted and reduced in July 2014.

Borrowing: The Scarlet Letter of main business cost (difference)

Loan: tax payable - VAT payable (pferred tax out) (difference) red letter.

If the adjustment is a matter of cross year, it should make use of the characteristics of the tax rebate declaration before making use of the previous annual profit and loss adjustment subjects to conduct corresponding accounting treatment.

3. accounting treatment after the official declaration of tax rebates.

In the next month of the official declaration of tax exemption and rebate, enterprises should confirm the amount of tax payable according to the thirty-sixth column "the current tax refund amount" in the production and export enterprises' exemption, offset and tax rebate declaration form approved by the competent tax department.

Borrowing: other receivables - export tax receivable

Loan: tax payable - VAT payable (export tax rebate).

At the same time, in order to facilitate enterprises to calculate the exemption tax, enterprises can choose the following accounting treatments:

Borrowing: tax payable - value added tax payable (export deduction of domestic product tax payable).

Loan: tax payable - VAT payable (export tax rebate).

Because the accounting treatment mentioned above will not affect the accounting of VAT payable, but it will serve as the basis for the tax authorities to exempt and adjust the Treasury. Moreover, enterprises should pay additional taxes on urban construction tax instead of tax. It is suggested that the enterprises carry out the accounting treatment in order to reflect the tax deductions in detail.

When the enterprise receives the export tax refund, it will reduce the "other receivables receivable export tax rebate" and the accounting treatment is as follows:

Borrow: bank deposit

Loans: other receivables - export tax receivable

From the perspective of tax exemption and rebate declaration process, the above contents are listed as follows:

[case] suppose that a tax exemption and return enterprise is a general taxpayer. In June 2014, a group of women's shoes were exported to the United States in general trade. The FOB price was RMB1000000 yuan, the cost was 650000 yuan, the tax rate was 17%, and the tax rebate rate was 15%.

In July 2014, the documents were complete and the tax rebate was formally declared. The calculated exemption and refund amount was 150000 yuan, assuming that the export tax rebate was 50000 yuan and the exemption tax amount was 100000 yuan. The tax exemption and refund for the current period should not be exempted from the tax deduction of 20000 yuan.

The accounting treatment of enterprises is as follows:

(1) when exported in June 2014:

Confirm accounting revenue:

Borrowing: accounts receivable 1000000

Loan: main business income - exemption from exit revenue 1000000

At the same time, the cost of the pfer will not be waiving or deducting from the tax deduction.

Borrow: main business cost 650000

Loan: inventory merchandise 650000

(2) the official declaration of exemption and withdrawal in July 2014:

Borrow: main business cost 20000

Loan: tax payable - VAT payable (pferred tax out) 20000

(3) confirm the export tax rebate for the next month after the official declaration.

Loans: other receivables - export tax rebates 50000

Tax payable - value added tax payable (export deductible domestic product tax payable) 100000

Loan: tax payable - value added tax (export tax rebate) 150000

(4) receipt of export tax refund:

Borrow: bank deposit 50000

Loans: other receivables - export tax rebates 50000