1. VAT preferential policy: Whether the taxable sales income of small-scale taxpayers with 3% levy rate is applicable to the tax exemption policy should be judged according to the time when the taxpayer's tax obligation to obtain taxable sales income occurs. Taxpayers can only apply the tax exemption policy if they obtain the sales income at the rate of 3% and their tax obligation occurs from April 1 day to February 1 day in 2022. If the tax obligation occurs in.
Second, accounting treatment
1, purchase inventory
Borrow: inventory goods
Loans: bank deposits
2. Sell goods and carry forward the cost of sales.
Debit: bank deposit
Loan: income from main business
Taxes payable-VAT payable
Debit: main business cost
Loans: Goods in stock
3. Month-end related income and costs
Debit: main business income
Loan: profit this year
Debit: this year's profit
Loan: main business cost
4. Year-end VAT relief.
Borrow: Taxes payable-VAT payable
Loan: non-operating income
Three, carry forward the tax-free value-added tax and non-operating income, should be through the "tax payable" related secondary subjects and "non-operating income" related secondary subjects accounting. Taxes payable refer to all kinds of taxes that should be paid by enterprises according to the operating income and profits achieved in a certain period of time and in accordance with the current tax law.
Four, carry forward the accounting treatment of tax-free VAT
1. Carry forward duty-free VAT.
Debit: Taxes payable-VAT payable (output tax)
Loan: taxes payable, value-added tax payable (tax reduction or exemption)
2. Carry forward non-operating income
Borrow: Taxes payable-VAT payable (tax reduction or exemption)
Loan: Non-operating income tax relief
This year's profit has not been carried forward.
Debit: Non-operating income is tax deductible.
Loan: profit this year