Answer: (The accountant of 1) average taxpayer is handled. When average taxpayer pays value added tax actually beforehand, not need plan is carried, the tax payment that needs to press real pay only makes following accountant cent collections:
Borrow: Should hand in duty to expend -- should pay value added tax (already handed in taxes) ;
Borrow: Bank deposit.
The value added tax that some enterprises will predict plan into " should hand in duty to expend -- should pay value added tax (did not pay value added tax) " , borrow write down " bank deposit " course.
Actually both do not have what difference substantially, nevertheless criterion sets or should choose the first kind, when auditting accounts later so more clear also;
(The accountant of 2) miniature taxpayer is handled.
When miniature taxpayer pays value added tax beforehand, also do not need plan carry, as a result of " should hand in duty to expend -- should pay value added tax " need not undertake business accounting by detail course again, because this needs to borrow only,write down " should hand in duty to expend -- should pay value added tax " course, borrow write down " bank deposit " course can.
Bldg. must nonlocal prepay value added tax?
Bldg. must nonlocal prepay value added tax.
Mix according to bldg. unit individual and industrial and commercial door (taxpayer of the following abbreviation) in the county beyond its orgnaization seat (city, area) provide construction service, should produce tax payment of prepay of office of tax of landlord canal state to construction service, to orgnaization seat office of director state tax declares pay taxes. According to " taxpayer crosses a county (city, area) offer a building to serve value added tax to collect management temporary measure " (announcement of total bureau of national tax Wu 2016 the 17th) relevant provision is as follows:
The first basis " total bureau of Wu of tax of state of Ministry of finance asks for the announcement with pilot value added tax about pushing business tax to change in the round " (2016 〕 of wealth tax 〔 36) reach active value added tax to concern a provision, make this way.
This the 2nd method place says to cross a county (city, area) provide construction service, it is to show the unit is mixed individual and industrial and commercial door (taxpayer of the following abbreviation) in the county beyond its orgnaization seat (city, area) provide construction service.
