Tax exempt accounting entries:

If the tax exemption is confirmed, it shall be recorded as normal first, and then transferred to the "non-operating income" account;

The next thing to do is:

Debit: accounts receivable/bank deposits

Loan: income from main business

Loan: Taxes payable-VAT payable

Calculate various local additions:

Borrow: main business taxes and surcharges

Loan: Taxes payable-urban maintenance and construction tax

Loan: Taxes payable-education surcharge

Loan: Taxes payable-Local education surcharge

Do it when you confirm the exemption.

Borrow: Taxes payable-VAT payable

Loan: non-operating income

Supplementary confirmation and reduction in various places:

Borrow: Taxes payable-urban maintenance and construction tax

Borrow: Taxes payable-education surcharge

Borrow: Taxes payable-Local education surcharge

Loan: non-operating income

What kinds of enterprise value-added tax can be divided into?

According to the different deduction methods of purchased fixed assets, value-added tax can be divided into:

Production value-added tax

Productive value-added tax means that when collecting value-added tax, only the tax on the means of production belonging to non-fixed assets can be deducted, and the tax included in the value of fixed assets is not allowed to be deducted. The tax object of this kind of value-added tax is roughly equivalent to the gross national product, so it is called production value-added tax.

Income vat

Income-based value-added tax means that when collecting value-added tax, only the tax included in the depreciated part of fixed assets is allowed to be deducted, and the undepreciated part shall not be included in the deduction. The tax object of this kind of value-added tax is roughly equivalent to national income, so it is called income-based value-added tax.

Consumption value-added tax

Consumer value-added tax means that when collecting value-added tax, all taxes included in the value of fixed assets are allowed to be deducted at one time. In this way, as far as the whole society is concerned, the means of production are excluded from the scope of taxation. The tax object of this kind of value-added tax is only equivalent to the value of social consumption materials, so it is called consumption-oriented value-added tax. Since June 5438+1 October1in 2009, China has implemented consumption value-added tax in all regions of the country.

The amount of income tax relief is a preferential amount of enterprise income tax relief granted by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), to small and low-profit enterprises whose annual taxable income is less than a certain amount.

The sixth line of "income tax payable" is filled in according to the total profit (or actual profit) *25% of the fourth line, and the tax amount reduced or exempted by small and low-profit enterprises is filled in the seventh line of "income tax reduction". In line 4, the total profit (or actual profit) *5% shall be filled in.

Note: The new table "Total Profit" is changed to "Actual Profit".

How to make tax-free VAT accounting entries? On the whole, in addition to general taxpayer enterprises, there are also small-scale taxpayer enterprises that need to declare when enjoying tax exemption, but they can be accounted for through non-operating income subjects when reporting; This website has a lot of related information about enterprise value-added tax reduction and exemption. If you are interested in this content, you can try it on this website.