应交税费-应交增值税的科目设置及年末结转

应交税费-应交增值税的科目设置及年末结转 应交税费-应交增值税 的科目设置 及 年末结转 在所得税审核、年度审计时，发现不少人对一般纳税人的应交增值税理解不恰当，科目使用不正确，期末如何处理不明确等;这些人既有企业会计人员，也有不少事务所的从业人员;企业会计对“应交增值税科目”做了详细的，但对于各种类型企业如何设置科目，以及如何正确使用，理解起来还是有点困难;笔者根据实务经验，对此问题进行专门的归纳总结。 一、为什么要设置“应交增值税”及“未交增值税”两个科目 主要从税收方面探寻原因，首先上期的进项税可留到下期进行抵扣，即当月有借方余额，可留抵;其次上期的销项税，则不能用下期的进项税抵扣，即当月有贷方余额，要先交税;为了能够明确区分企业欠交增值税税款和留抵增值税情况，确保企业及时足额上交增值税，所以，要分别设置应交增值税及未交增值税科目。 企业往往在下月10日前申报上月的增值税，一般来说，“应交增值税”科目的余额是借方，反映待抵扣增值税，或者是0;“未交增值税科目”的余额是借方或者贷方，期末贷方余额反映未交的增值税，若为借方余额则反映多交的增值税，或者是0。 二、根据各企业的具体业务情况以及规模大小，合理的设置增值税科目 1、对于小规模纳税人，只设三栏的“应交增值税”或“未交增值税”科目; 2、对于小型商贸企业一般纳税人，可只设应交增值税科目，下设销项税、进项税、已交税金等多栏明细科目; 3、对于有出口退税业务的，以及辅导期的，或者是采用电算化的企业，应同时设“应交增值税”和“未交增值税”; 4、对于业务复杂的企业，如零售业等，有17%，13%，4%等不同税率的进项税金，销项税金，而且金额少，笔数多，为了方便统计，可将“应交增值税”单独列为一级科目，在二级明细下再按照不同税率设三级明细，以方便统计及报税。同时还要设置“未交增值税”科目。 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 三、“应交增值税”各明细科目的核算内容 应交增值税明细科目设置的原则，是为了能分别核算各明细科目的发生额，各明细科目不相互抵销，但在“应交增值税”这一级的科目余额则是各明细相互抵销后的余额。各明细科目的性质见1。 表1 “应交增值税”各明细科目的性质 序号 借方科目 贷方科目 备注 1 进项税 2 已交税金 3 减免税款 减免税款专用 4 出口抵减内销产品应纳税额 5 转出未交增值税 6 待抵扣进项税 辅导期纳税人专用 7 销项税 8 出口退税 出口退税专用 9 进项税额转出 10 转出多交增值税 重点说明以下科目: 1、“已交税金”科目，这科目主要是用来核算当月交当月的增值税用的，实务中如:辅导期要买发票，税务局你先把已开出去的发票，按4%先交税款，交纳的税款就应该在已交税金科目反映，期末因这预交的税款是可以用来留抵的，所以期末多交的部分，可通过“转出多交的增值税”科目进行账务处理;如果是当月进项税大于当月销项，而形成的“应交增值税”借方余额，则不能通过转出多交增值税科目核算，余额留在“进项税”科目，留下期抵扣; 2、“进项税转出”科目，是用来抵减进项税科目的，主要是针对进项税票已通过验证，而不能抵扣的部分，如购进固定资产(东北地区以外)，征税率与45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 出口退税率之差(如征税率17%，退税率13%，则差额4%通过这科目转出);购进货物用于非应税。 3、“减免税款”科目，是用来核算已计提了销项税，而经批准不需交税的，如果没计提销项税，则不在这科目核算; 4、“出口退税”科目，是用来核算出口退税额(外贸企业)，免抵退税额(生产企业)，由于出口退税实质上是退购进环节的进项税，所以该科目是用来抵减已验证的进项税的;如果不通过该科目核算，则退还你的进项税，账务处理上没有反映，企业仍可以进项税留抵或下期再退，所以是不正确的; 5、“出口抵减内销产品应纳税额”科目，则是专门用于免抵退税企业的，用来抵减“出口退税”科目的;具体可参考免抵退税的有关内容，在此不再细说。 6、“待抵扣进项税”，辅导期一般纳税人应在“应交税金”科目下增设“待抵扣进项税额”明细科目，该明细科目用于核算辅导期一般纳税人取得尚未进行交叉稽核比对的己认证的迸项税额。当辅导期一般纳税人取得上述扣税凭证后、应借记“待抵扣进项税额”明细科目，贷记相关科目;交叉稽核比对无误后，应借记“应交增值税(进项税额)”专栏，贷记“待抵扣进项税额”科目。辅导期一般纳税人当月验证的进项税不得抵扣，交叉稽核比对无误后，才转入进项税科目进行抵扣，所以，计算当月的应交税金时不包括“待抵扣进项税”科目。 四、未交增值税科目核算内容 仅设置三栏明细科目，贷方反映本期应交增值税的贷方余额(即本月的应交税金)转入;借方反映本期交纳的上期应交税金，以及上期多交的增值税可留抵的税金。正如前面所说的情形，并不是每个企业都要设置未交增值税科目。 五、正确进行账务处理的注意事项 1、首先要根据企业的性质，合理的设置应交增值税，未交增值税科目; 2、其次要严格按明细科目的借贷方向进行账务处理，如:开具的销项税，本期退回重开，正确的处理应是销项税的贷方负数，而不能做在借方科目中。进项票退出，则应在进项税的借方负数，而不能用贷方科目; 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 3、最后不能将各不同性质的明细科目混用，曾看过一企业，在“出口退税”明细科目，借方反映购进的进项税，贷方反映出口退税，以及进项税转出，这样是不正确的; 六、期末如何进行处理 应交增值税科目有点类似“利润分配”科目，“利润分配”科目在利润分配时，是在各明细科目分别反映，但年底要将“利润分配”科目下的其他明细科目的余额转入到“未分配利润”明细科目。结转后，除“未分配利润”明细科目外，本科目的其他明细科目应无余额。 “应交增值税”科目也一样，每月的明细科目借贷方余额可不结平，但在年底要结平各明细科目，结转前主要有两种情形: 1、 贷方余额:则结转到未交增值税科目，结转后“应交增值税”科目余额为 0，账务处理就按原明细科目的相反方向结转，如结转前“应交增值税”余 额为贷方100;见表2。 贷方余额账务处理表 科目 借方 贷方 结账分录 应交增值税 100 进项税金 1000 贷:进项税金1000 已交税金 500 贷:已交税金500 销项税金 1600 借:销项税1600 贷:转出未交增值税100 转出未交增值税 2、 借方余额:则只留进项税余额到下年抵扣，其他明细结平。见表3。 借方余额账务处理表 科目 借方 贷方 结账分录 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 应交增值税 100 进项税金 1000 贷:进项税金900 已交税金 500 贷:已交税金500 销项税金 1400 借:销项税1400 转出未交增值税 由于手工账处理时，往往是仅将“应交增值税”借方或贷方余额结转到下年，所以可不做以上分录，仅将借方或贷方余额结转到下年度就可以了; 对于电算化企业，也可按手工账的方法，仅将“应交增值税”这一级科目的借方或贷方余额结转到下年;但如果直接将期末数结转到下年的期初数，则需做以上分录，才不会把明细科目的余额累计到下年去，否则应交增值税各明细科目的余额会越来越大，造成各明细科目余额失去意义 12.7月31日，企业将“出口退税”和“进项税额转出”明细帐余额转入“进项税额”明细帐的贷方。“应交税金——应交增值税”下属的三级明细科目结转前的余额分别为: 科 目 借或贷 人民币 进项税额 借 719610 销项税额 贷 321300 出口退税 贷 255000 进项税额转出 贷 274125 按规定，将“出口退税”、“进项税额转出”的余额转入“进项税额”明细科目。 会计处理为: 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 借:应交税金——应交增值税——出口退税 255000 应交税金——应交增值税——进项税额转出 27412 5 贷:应交税金——应交增值税——进项税额52912 5 结转后，“应交税金——应交增值税——进项税额”科目的余额为借方余额，金额为190485元(71)。 由于“进项税额”的余额190485元，小于“销项税额”科目的余额321300元，因此，7月31日，应将“进项税额”科目的余额转入“销项税额”科目。会计分录为: 借:应交税金——应交增值税——销项税额 190485 贷:应交税金——应交增值税——进项税额190485 结转后“销项税额”科目的余额在贷方，金额为: =32=130815(元) 企业应于次月初缴纳7月份税款。缴款额为人民币130815元，会计处理为: 借:应交税金——应交增值税——已交税金130 815 贷:银行存款130815 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is