VAT input tax offset the amount of purchased goods time-Thinking

VAT input tax offset the amount of purchased goods time-Thinking VAT input tax offset the amount of purchased goods time-Thinking Value-added tax into the tax deduction on the time limit, should pay particular attention to the following three points, only two ‘current’ and a prerequisite. 2 ‘Current’, (1) Industrial production enterprises purchase goods (including purchases when the transportation costs), VAT input tax amount of offset should be in the ‘acceptance of warehousing the goods have been bought’ in the current period; (2) commercial enterprises purchase of goods (including purchases when the transportation costs), VAT input tax amount of offset should be in the ‘purchase payment for the goods’ in the current period. A premise that both the industries and production enterprises, or commercial enterprises, regardless of the amount of VAT input tax deduction is the storage of the current inspection of goods, or purchase goods, pay the current period, should be to obtain VAT invoices , can only be offset. Here through a case, the daily work of our accountants some of the problems encountered, parsing is as follows, hoping to be helpful to everyone. Example: A Company B Company purchased from the 1 materials (business-stock commodity) A group, the contract does not specify the price of one million yuan tax price of goods at the warehouse on the 25th arrived and acceptance, to the end date, A Company has not yet received Company B invoices bills, nor does it pay to B Company. In the following month on the 10th, A receipt of invoices stating the purchase price one million yuan, 170,000 yuan of tax. Resolution is as follows: A late receipt of goods without payment, not received an invoice First Zangu, By: raw materials (stock commodity) one million Credit: Accounts payable - Zangu 1 million A first receipt of the invoice, pay later (1) Industry: Receipt of invoices, the By: raw red 100 Credit: Accounts payable - Zangu The Scarlet Letter 100 By: raw materials, 1 million Payable, tax payable - increase (Progressive) 170,000 Credit: Accounts payable 1.17 million Payment, Use: 1.17 million in accounts payable 2 Credit: 1.17 million in bank deposits Comments: A industrial enterprises have been late last month inspection of the goods storage, and now with the vote as long as the receipt of VAT, input tax amount can be deducted. Without considering whether to pay the purchase price. Reposted elsewhere in the paper for free download (2) Commercial: Receipt of invoice, no payment, By: red one million stock commodity Credit: Accounts payable - Zangu red one million By: stock commodity 1 million 170,000 to be tax deductible payments Credit: Accounts payable 1.17 million Payment, Use: 1.17 million in accounts payable Credit: 1.17 million in bank deposits At the same time, By: payable, tax payable - increase (input tax) 170,000 Credit: 170,000 payment to be tax deductible Comments: A commodity circulation enterprises received only an invoice, although acceptance of goods last month 3 storage, can not offset the amount of input tax only the actual payment, in order to offset the amount of VAT input tax. Second, the first payment received after the invoice: (1) The accounting treatment of the same industry with the business. Payment, washed back Zangu. By: raw materials (in red) 1 million Credit: Accounts payable - Zangu (red) 1 million At the same time, By: raw materials, 1 million 170,000 to be tax deductible payments Credit: 1.17 million in bank deposits Receipt of invoices, the By: payable, tax payable - value added tax (input tax) 170,000 Credit: to be tax deductible payments 170,000 reposted elsewhere on the free papers Download Center 4