1. VAT general taxpayers should set input tax, output tax deduction, paid tax, unpaid value-added tax, tax reduction and exemption, export tax rebate, output tax rebate, input tax deduction and overpayment of value-added tax in the VAT payable subsidiary ledger. These include:
1. "Input tax" column, which records the value-added tax paid or undertaken by ordinary taxpayers for purchasing goods, processing, repair and replacement services, services, intangible assets or real estate, and allows it to be deducted from the current output tax;
(2) The column of "Output Tax Deduction" records the output tax reduced by deducting the sales amount by the general taxpayer according to the current VAT system;
3 "tax paid" column, recording the value-added tax payable by ordinary taxpayers in the current month;
4. The column of "Unpaid VAT Transfer" and the column of "Overpaid VAT Transfer" respectively record the unpaid or overpaid VAT transferred by the general taxpayer at the end of each month;
5 "tax reduction and exemption" column, recording the value-added tax granted by ordinary taxpayers according to the current value-added tax system;
6. The column of "Export Deduction of Taxable Amount of Domestic Products" records the input tax amount of export goods, which is deducted from the tax amount of domestic products calculated by the general taxpayer who implements the method of "exemption, credit and refund";
7 "output tax" column, which records the value-added tax that ordinary taxpayers should charge for selling goods, processing, repairing and repairing services, services, intangible assets or real estate;
8 "Export Tax Refund" column, which records the value-added tax refunded by general taxpayers for export goods, processing, repair and replacement services, services and intangible assets according to regulations;
9. The column of "Transfer-out of input tax" records the input tax that ordinary taxpayers have abnormal losses due to goods, processing, repair and replacement services, services, intangible assets or real estate, and should not be deducted from the output tax and transferred out according to regulations.
Two, the "unpaid value-added tax" detailed account, at the end of each month, from the "payable value-added tax" or "prepaid value-added tax" detailed account, accounting for the value-added tax that should be paid, overpaid or prepaid in the current month, and the value-added tax that occurred in the previous period.
Three, "prepaid value-added tax" detailed account, accounting for general taxpayers to transfer real estate, provide real estate rental services, provide construction services, pre-sale of self-developed real estate projects, and other value-added tax payable in advance according to the current value-added tax system.
Four, "input tax to be deducted" detailed account, accounting for the general taxpayer has obtained the VAT deduction certificate and certified by the tax authorities, in accordance with the provisions of the current VAT system to allow the deduction of input tax from future output tax. Including: real estate acquired by general taxpayers after May 1, 20 16 and accounted as fixed assets, or real estate projects under construction acquired after May 1, 20 16, and the input tax deducted from future output tax according to the current value-added tax system; The input tax indicated or calculated on the VAT deduction certificate that has not been cross-checked by the general taxpayer who implements the tax counseling period management.
Five, the "input tax to be certified" detailed account, accounting for the input tax that ordinary taxpayers are not allowed to deduct from the current output tax because they have not been certified by the tax authorities. Including: the general taxpayer has obtained the VAT deduction certificate, that is, the input tax allowed to be deducted from the output tax according to the current VAT system, but it has not been certified by the tax authorities; The general taxpayer has applied for examination but has not yet obtained the input tax of the customs payment form.
Six, "tax to be sold" detailed account, accounting for general taxpayers selling goods, processing and repair services, labor services, intangible assets or real estate, has confirmed the relevant income (or income) but has not yet incurred the obligation to pay value-added tax, and needs to be confirmed as future output tax.
Seven, "VAT credit" detailed account, accounting for sales services, intangible assets or real estate owned by the original VAT general taxpayer, as of the date of inclusion in the pilot reform of the camp, the VAT credit ended. According to the current VAT system, the VAT credit cannot be deducted from the output tax of sales services, intangible assets or real estate.
Eight, "simple tax" detailed account, accounting for general taxpayers using simple tax method of VAT withholding, deduction, prepayment, payment and other business.
Nine, "transfer of financial goods should pay VAT" detailed account, accounting for the transfer of financial goods by VAT taxpayers.
Ten, "withholding value-added tax" detailed account, accounting for taxpayers to buy overseas units or individuals without operating institutions in the territory of the taxable behavior of withholding value-added tax.
Small-scale taxpayers only need to set up the detailed account of "VAT payable" under the subject of "Taxes payable", and there is no need to set up the above columns and detailed accounts except for the VAT payable and withholding of financial goods.
Source extract: China tax question and answer expert group, Hubei national tax 12366.