The Tax Department Is Actively Preparing For The Camp To Change And Increase The Countdown.

The value-added tax on business tax has been fully implemented since May 1st. The scope of the pilot project has been extended to the construction industry, real estate industry, financial industry and life service industry.

This policy will have an impact on Shenzhen's citizens and enterprises.

Reporters learned that the Shenzhen city tax bureau is mobilizing all forces to actively prepare for the "camp to increase", to ensure that after May 1st, the camp changed to increase taxpayers can smoothly issue the VAT upgraded version of the invoice.

According to the director of the Wang Wan Jin Fu, the tax control system can meet the requirements of the system.

Large group enterprises, such as real estate, are small to the demand of individual business operators, and can issue electronic invoices.

It is not only environmental protection, but also can save a large number of postal costs.

It is reported that since April 1st, the city tax bureau has organized battalion and reorganization enterprises to participate in training, complete the registration of VAT tax control system, purchase tax control equipment, and complete the relevant work of the tax increase until April 30th. The Shenzhen value-added tax invoice system technical support provider Wang Wang Fu will also set up the service points and the engineers in the tax administration hall of all the district sub bureaus, and provide business guidelines to the taxpayers to ensure that after May 1st,

Taxpayers can smoothly issue the VAT upgrade invoice.

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The purchase law is based on different assumptions, that is, the merger of enterprises is the combination of owners' rights and interests formed by the exchange of shares rather than the paction of assets, and the shareholding of shareholders in new enterprises is relatively unchanged.

In other words, it is the contribution of two or more business entities to the assets of a joint enterprise or group company, that is to say, the combination of economic resources.

In the combination of rights and interests, the interests of the original owners continue to exist, and the accounting basis remains unchanged.

The assets and liabilities of the enterprises participating in the merger will continue to be recorded according to their original book value. The profits of the merged enterprises include the profits that have been realized before the date of the merger, and the retained profits accumulated in the previous year should also be consolidated.

The equity sword method only applies to the abstract merger business with equity and the goodwill is not recognized on the book.

The main steps of combining business with equity are similar to the purchase method, but the main purpose of determining the fair value of the net assets of the combined enterprise is not to determine goodwill but to determine the number of exchange stocks.

Accounting helps you successfully combine the accounting method of rights and interests with the following steps: (1) merger of owners' rights and interests.

This is the key to accounting for equity combined method.

It is necessary to debit long-term investment (book value of the net assets of the joint venture), credit capital stock (face value), capital surplus, retained profits and other accounts.

Capital reserves are sometimes in debit and sometimes credit. Retained profits are sometimes less than or equal to retained earnings on the book value of the participating enterprises. These changes are mainly determined by the changes in the amount of shares issued by the merged enterprises.

When the total face value of the issued shares is less than or equal to the amount of the invested capital (i.e. the original capital stock plus the capital accumulation number), the capital reserve is on the credit side, and the retained profit is equal to the number of the enterprises being accounted for; when the total face value of the issued shares is larger than the invested capital of the combined enterprise, the amount of the capital surplus in the debtor and the retained profit amount is less than or equal to the amount of the sum of the enterprise being carried.

The determination of its specific amount depends on the order and amount of each of the following owners' rights and interests: the face value of the shares issued by the joint venture company, the capital surplus of the merged enterprise, the capital surplus of the merged enterprise, the retained profits of the merged enterprise, and the retained profits of the purchased enterprise.

(2) handling of merger charges.

Debit the relevant fees and credit accounts such as bank deposits.

(3) allocation of investment amount.

Debits the assets and the cost of sales (the amount of the company's account) and credits the liabilities and sales income (the amount of the company being accounted for), and long-term investments.

Assets, liabilities and other items are accounted for at book value.

The method of equity combination is used to record net assets incorporated into book value, and accounts do not confirm goodwill.

Items such as prepaid expenses should be cancelled if they have no value in the implementation of the merged enterprises.

The combination of equity and purchase method is different from the purchase method. If the same merger business adopts different processing methods, the financial situation and operating results reflected will be different.

In fact, the combination of rights and interests and purchase law have a significant impact on the accounting statements of the year and subsequent years.

Specifically, the following aspects are as follows: (1) under the combination of rights and interests, the profits of the merged enterprises include the profits achieved by the merged enterprises in the whole year, without asking which day the actual merger occurs; under the purchase law, the profits of the combined enterprises only include the profits realized by the enterprises after the purchase date, which makes the profits of the combined rights and interests combination method more than the profits under the purchase law.

The result is just the opposite when there is a loss in the company.

(2) when the assets are calculated at book value, the book value of assets is generally lower than the fair value in the period of price rise. Therefore, assets are unrealized appreciation, and the combined enterprises can increase the profits of the combined year by selling these assets. If these assets are used, the lower depreciation cost and amortization cost can be matched with the realized profits, which will make the profit of the equity combination method greater than that of the purchase law.

(3) the direct cost of merger is the cost of merging the current period under the equity combination method, and the amount of net assets cost or goodwill of the combined enterprise under the purchase method is increased, resulting in the difference of the current profits under the two methods, but this difference has little effect on the amount of the combined price difference and its sales.

(4) the purchase law records the assets and liabilities incurred at fair value and confirms goodwill.

Due to the influence of inflation, the fair value of assets after assessment is higher than the book value, so the assets value under the purchase law is greater than the assets value under the equity combination method. However, after a few years of merger, most of these assets will be converted into costs or expenses, which will result in more cost under the purchase law than the equity combination method. The difference is the difference between fair value and book value and the amortization of goodwill, resulting in the profit under the combined annual purchase law is lower than that under the equity combination method.

The above differences cause the difference of accounting statement information, so investors should not only attach importance to the information reflected in the accounting statements, but also pay attention to the accounting methods adopted by the company to handle consolidated pactions.

The combination of equity (1) method of equity combination is only applicable to the merger of enterprises that exchange shares or shares. Through the combination of equity, the owners of the merged enterprises participate in the joint venture and exchange their risks and interests, and take the risk of their previous investment. Since the new enterprise is the continuation of the original enterprises and the joint of the shareholders' rights and interests, it is reasonable to maintain the original book value as the net asset after the merger.

(2) the equity method is consistent with the original cost accounting principle and the accounting assumption of continuing operation.

(3) because of the difficulty in determining the fair value of net assets, the interest knot law is easier to operate than the purchase method.

(4) under the purchase law, the purchasing enterprise still maintains its book value, and the combined enterprise adopts the fair value, and the assets and liabilities after the merger are different in price.