Cancellation of local tax invoices leads to tax refund. What should I do with the account book of the invoice company?

Accounting treatment of various tax rebates

Chengdu Jie Chuang pu Xin

UFIDA is one of the top ten agents in China, focusing on UFIDA software 17, and has served 8,000 customers.

Recently, many readers have received various tax rebates, but they don't know how to make accounts.

Jacko, make it simple.

1, six taxes and two fees will be refunded.

Origin of tax refund: In March, 2022, the state issued Announcement No.20 1 March, 20221Ministry of Finance State Taxation Administration of The People's Republic of China 10. According to the policy, small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge within the scope of 50% taxation.

The implementation period of the policy is from June 65438+1 October1day, 2022 to February 3 1 day, 2024, and the policy was only introduced in March, so now some eligible taxpayers have received the tax returned by the tax bureau.

How to make an account? What subjects were included in the previous payment? If you return it now, it will offset the corresponding subjects.

For example, the urban construction tax and surcharge paid before.

Debit: taxes and surcharges 100

Loan: taxes payable-urban construction tax payable 100.

Borrow: taxes payable-urban construction tax payable 100.

Loan: bank deposit 100.

Now I get a 50% tax refund.

Then the entry is

Borrow: taxes payable-urban construction tax payable 50

Credit: tax and surcharge 50

Debit: Bank deposit 50

Loan: taxes payable-urban construction tax payable 50

(Note to Xiaojie: Of course, red letters in the same direction can be used here to prevent the increase or decrease of loans in the same account. )

2. Tax rebate for manufacturing industry.

Source of tax refund: Small and medium-sized manufacturing enterprises can temporarily not pay taxes after reporting the following taxes according to law.

Among them,

Medium-sized manufacturing enterprises can postpone the payment of various taxes and fees by 50%.

Small and micro enterprises in manufacturing industry can postpone all taxes and fees.

The delay time is as follows:

Some enterprises failed to declare the deferred tax truthfully, and later the tax bureau returned the paid tax. How to make an account?

In fact, it is also very simple, how to make accounts when paying, and rush back to related subjects when returning.

For example, the value-added tax, the average taxpayer has 654.38+million value-added tax in the current period, which can be extended.

However, the taxpayer paid in this period, and its entries are as follows:

Debit: Taxes payable-VAT payable (transferred-out unpaid VAT) 654.38+ million.

Loan: taxes payable-unpaid value-added tax of 65,438+10,000.

meanwhile

Debit: Taxes payable-unpaid VAT of 65,438+10,000.

Loan: Bank deposit is 654.38 million+.

Now the tax bureau has returned this 654.38+ million.

The entry is:

Debit: Bank deposit is 654.38 million+.

Loan: taxes payable-unpaid value-added tax of 65,438+10,000.

How to deal with the return of additional tax? The entries paid by normal enterprises are as follows:

Debit: tax and surcharge: 6,543,800+0.2 million.

Loan: Taxes payable-7,000 yuan for urban construction and maintenance.

Loan: taxes payable-education fee payable plus 3000 yuan.

Loan: taxes payable-local education fee plus 200,000 yuan.

Borrow: Taxes payable-7,000 yuan for urban construction and maintenance.

Borrow: taxes payable-education fee payable plus 300,000 yuan.

Borrow: taxes payable-local education fee plus 200,000.

Loan: Bank deposit is 654.38+200,000 yuan.

Now the tax bureau has refunded the tax first, and the enterprise can receive the tax refund directly.

Debit: bank deposit10.2 million.

Loan: Taxes payable-7,000 yuan for urban construction and maintenance.

Loan: taxes payable-education fee payable plus 3000 yuan.

Loan: taxes payable-local education fee plus 200,000 yuan.

(Note to Xiaojie: Of course, red letters in the same direction can be used here to prevent the increase or decrease of loans in the same account. )

3. VAT credit and tax refund

Tax refund source: announcement number. State Taxation Administration of The People's Republic of China, Ministry of Finance, 2022 14 strengthened the tax refund policy for small and micro enterprises at the end of the VAT period, extended the policy scope of monthly full refund of incremental VAT for advanced manufacturing industries to eligible small and micro enterprises (including individual industrial and commercial households, the same below), and returned the remaining taxes of small and micro enterprises at one time.

This is the latest retention tax rebate policy, and there has been a retention tax rebate policy before, as shown in the following figure:

In April 2022, the company received a tax refund of 654.38 million yuan.

Debit: Bank deposit is 654.38 million+.

Loan: Taxes payable-VAT payable (transfer-out input tax) 654.38+ 10,000.

Published before June, the copyright belongs to the author.

Like three

share

Comment 1

What is the darkest thing you have ever seen? ?

Chen Xiao

My sister is very good-looking, but the longer she grows, the more scared I am. I got her clothes dirty and her hair messed up, but one night, I saw my father lying in front of the kitchen with my sister inside. I grabbed my hand, walked over and said to my sister stealthily, "Today, you are leaving." My neighbor patted me. "What do you think you can really take your sister out? I was born in the depths of the mountains, and the world is only as big as a village in my cognition. Every household in the village has a little black room. If a woman doesn't listen, she will go in, have a meal, be hungry for a few days, and be honest before she is released. Including my mother. Grandma said she was crazy, and it would hurt me if she let it out. " That woman is really cruel. She tried to kill you when we were in her belly. She kept beating her stomach. Fortunately, we are very lucky. ""What can I do? Lock her hands and feet! My grandmother told me this every day when I was very young. I vaguely know that my mother doesn't like me. I often go to the darkroom to peek, and the windows are sealed. I stood on tiptoe and looked through the gap. My mother is very beautiful and her skin is very white. I looked down at my fingers as black as the skin on my face. Is she really my mother? I have seen the dog egg niang. She is not white, has many scars on her face, can't speak, and has a lame leg. She worked in the field with her dog father, who was suddenly beaten, but she didn't respond at all, didn't run or hide, and kept her head down. Only when you see a dog's egg will you look up and smile at it. The dog egg was ashamed and kept turning away. My mother won't smile at me. She always glared at me, my father and my grandmother. During the Spring Festival, my father would release my mother from the dark room and dress her. At that time, my mother was beautiful, just like in the painting. Last Spring Festival, my mother changed her usual appearance. She stopped cursing and staring at me. She smiled at me, so gentle, much more beautiful than the dog egg niang. She hugged me too. My mother is so sweet and soft. I have to show off with dog eggs. My mother hugged me! That night, dad was very happy. He said mom finally figured it out. For more than a month, my mother has been very gentle. She still couldn't get out, so she hugged me and told me stories in the yard. "Why do you want to study?" I asked her. My mother cut my nails. She said that the black mud under my nails is full of bacteria, which is not good for my health. Mom knows a lot. She must be a fairy in the sky! "Only by reading thousands of books and taking Wan Li Road can we learn more and see a more exciting world outside." "What's the outside world like?" "It's the world outside the mountain. It's just a small village, and the world outside the mountain is much bigger than here. There are many new things, such as playgrounds, libraries, planes and trains ... People there are very polite and don't always hit people ... ""You must study in the future and don't become like people here. " "After reading a book, you will have the power to change the world." Remember, don't become like them ... "The sun was shining that afternoon. I slept in my mother's arms and had a good dream, as if dreaming that the outside world was like heaven. I woke up and my mother ran away. Dad called a lot of people to chase, and that night, everything was out of order. Grandma took me to that house. I also saw black mud under grandma's nails. I watched my mother cut my nails neatly, paused, shook off my grandmother's hand and ran into the house by myself. Soon, my mother was caught back. Dad gave his mother a good beating, and she cried in the dark room. I ran to knock on the door and begged dad to stop. Dad kicked me, and my stomach hit the door frame, which was so painful that it exploded. " Go away! Little bastard! Cry again and I'll fight with you! "This voice startled my grandmother, and she pulled me up." Simple, how can I carry on the family line when your blood is broken? "That night, the crying in the dark room never stopped. I buried my head in the quilt, and I could still hear my mother crying. For half a month in a row, my father went to beat my mother after drinking and went at night. I begged my grandmother to stop hitting my mother. " She deserves it! Our family spent 5 thousand yuan to buy her back! Still dare to run! You shouldn't be too nice to her! ""eat and serve her! What a heartless man! You should hit it hard! Break her leg! I'll see if she dares to run for me "After half a month, my father stopped beating my mother, and my grandmother happily served chicken soup in the dark room. At the dinner table, my father was in a good mood and said a few words to me. I looked at his face and answered carefully. Dad's temper is uncertain, and if he accidentally answers wrong, he is a foot. " Mingzai, are you happy? "Dad is drinking wine and leaving me a look." Happy. "I'm glad my mother won't be beaten anymore." Hey, hey, you silly boy, all you know is silly fun. Later I learned that my mother was pregnant. It's Spring Festival again, and my mother let it go. Her stomach is so big, her arms and legs are so thin, her hair is messy, her face is sunken and her eyes are bigger. Niang's eyes are even scarier, dark, like a well at the entrance of a village, and people want to carry it in. I tried to hold her hand, but I didn't dare. Mom didn't cry or make trouble when she came out this time, and she didn't smile gently at me again. Last year, holding my mother in the sun seemed like a dream. Nowadays, Niang is like egg niang's dog. No, it's egg niang's dog that doesn't smile at dog eggs. On the 29th of the twelfth lunar month, my mother gave birth to a little sister. I ran to have a look. It is really beautiful, just like a gentle mother. Dad and grandma were unhappy and said my sister lost money. Dad wants to abandon his sister. "Waste food and lose money. Throw it to the back hill. " . "Grandma stopped." Stay and raise until you are eight or nine years old, so you can sell it and marry a wife. " Dad smoked a cigarette, looked at me, looked at my sister, and agreed. When mother heard this, she struggled to get up and strangled her sister. Dad beat his mother again and threw her into the dark room. I like to hold my sister. She is small and lovely, fragrant and soft. There are not many girls in the village. No girl is as beautiful as my sister. I held her and showed off among my friends. "See? This is my sister! ""This is just a girl movie! There is nothing to show off! I think they are all jealous that I have such a beautiful sister. Mother ran away after giving birth to her sister. On a snowy day, the road was slippery and she fell into a ditch. When I was fished out, I turned blue with cold. Grandma drank ginger soup, and mom was lucky to come back to life. Dad went to the doctor to see his mother, saying that he had a cold and could not have any more children in the future. Dad lost his temper and beat his mother with a whip. I rushed up to stop him and was kicked off. Grandma pulled me up, took off my pants and checked if they were broken. After making sure it was all right, she patted the ash and walked to the kitchen, as if she didn't see her father beating her mother. My two-year-old sister cried with fear, and my father was tired of listening. Seeing my father frowning at my sister's direction, I suddenly panicked, and my legs were faster than my brain. By the time I realized it, I had already run out with my sister in my arms. It's really cold outside. I squatted in the corner with my sister in my arms for half a night, listening to the silence in the room, and then quietly ran back. Since then, men have often come in and out of my house. At this time grandma asked me to take my sister out to play. Life at home has improved occasionally, sometimes with eggs and even a few pieces of shredded pork. Of course, these are all important things that dad eats. Grandma gives me two pieces occasionally. I looked at my sister who was trying to swallow saliva, gave her a piece and was knocked off by her chopsticks. "What kind of meat did you lose?" I don't like them making my sister lose money. My sister is really beautiful. She looks like her mother, with white skin and big eyes, like a little princess. I remember my mother's comments on Snow White. I think if there is Snow White, she must look like her sister. I secretly named my sister Xiaoxue. My sister is very attached to me. I always take her with me and hold her hand when I sleep. I'm afraid my sister will be gone as soon as I wake up. My sister is nothing like the people in the village. The longer she is, the better she looks. I'm afraid to take her out to show off to my partner. I saw the way those people looked at my sister, and I hated them. Just like those men in the village, I hate the way they look at their mother. I hit the dog's egg and he was very angry. "I thought you were a good brother, but you hit me!" "I am more angry. He touched my sister's face. " Do not touch my sister! ""Your grandmother said she would sell it to me as a daughter-in-law in the future. I will touch it in advance! "I punched him again and took my sister away." Brother doesn't hurt, I'll blow it for you. "I looked at my sister's naive face and suddenly lost my breath. I hate myself. I am a useless brother. I am too weak to beat my father, the villagers, my sister and my mother. I'm not a child anymore. I know what happens in a dark room every night. I know what my mother is suffering from. I hate men who break into houses, and I hate my father who is squatting at the door counting money. From that day on, every night, I don't know how I fell asleep. Those voices kept pouring into my ears through the quilt, like the devil. I decided not to braid my sister's hair, make her hair messy, blacken her face or get her clothes dirty. My sister always listens to me best and smiles at me. " Dude, are we playing a new game? ""Yes, Xiaoxue couldn't wash the dust off his face until my brother stopped. ""My face ... itches a little. Xiaoxue is not used to dirty face, and subconsciously wants to wipe it. "Don't erase it!" I was in a hurry and yelled. Xiaoxue was startled. "Brother …" I sighed and squatted down. "Good boy, buy you white rabbit toffee?" "Are we playing Cinderella's game? Cinderella, one of the few stories I heard from my mother. Kind and beautiful Cinderella, a bird and fairy godmother took her to see the prince; Snow White also got help from the dwarfs and lived a happy life with the prince. So, where's my sister? Can you wait until her fairy godmother? " Yes, this is Cinderella's game. Our village is so poor that no girl wants to marry in. Those who can't marry a daughter-in-law go to the "mountain god mother-in-law". "Mother-in-law" has great magic. Just give her money and she will turn you into a beautiful girl to be your wife. This is the so-called "fairy tale" told by the old woman in the village. When a group of children tugged at their mother-in-law's skirts and asked if it was true, all the adult men in the village smiled mysteriously, winked at each other and exchanged some information. So that's it! What a tacit secret! From the moment I knew, I began to hate myself. I am a child of a trafficker, and my body is covered with dirty blood. Dad is dirty, grandma is dirty, and the whole village is dirty. Why should I live? Why do you want me to know this? I began to hate everything. Why did my mother give birth to me? Why didn't she die? Dad and grandma should die, too! Why do they want to buy back their mother? Why did you give birth to me? Why did you raise me? "Mother-in-law" is even worse! She is the root of all evil! When I was about to be driven crazy by these thoughts, it was my sister who brought me back to my senses. I am still alive. I have to protect my sister. There are no schools in the village. To go to school, you have to walk 20 miles on the mountain road. I insist on taking my sister with me every day. When I am tired, I will carry her on my back. I always remember, my mother said, reading is useful. I want to study hard and take my sister to the outside world, where it must be very clean. I didn't know until I went to school that my mother couldn't run out anyway. The entrance to each village is guarded, and the road out of the mountain is very complicated. Without acquaintances, you can't go out in the mountains for a month. What's more, the villagers are United as hell for such a thing. If one is lost, mobilize several villages to find it. Even if you get away with it, you have to walk for a few days to get to town without a car. There are also arranged eyeliner in the town, and there are acquaintances in the bus station and police station. It's really hard to send people back directly when calling the police. In all these years, no one has ever escaped, never. There are not many people studying in the village. They are too far away and find reading useless. "Ming zai, what are you doing reading? It's no use. It's easy to earn money and save money to buy a wife. " Dog eggs began to follow their father to collect food and transport it outside to sell, making a difference. "You tube I? I turned my head and he started smoking. The smell of smoke makes me cough. " Hahaha! You haven't smoked! Come, have a taste! Authentic Hongtashan! I am eager to take my sister out quickly, study hard and jump two levels in a row! No way! Still too slow! My sister is growing too fast, and her body is more and more graceful, like a small poplar. I can paint her face black with ash, but I can't hide her. Those people look at my sister more and more eagerly, which makes me tremble with fear. I can't let her leave me for a moment. I'm so scared. I finally study like crazy! I'm admitted to college! Golden phoenix flew out of the mountain. Although it is only a very ordinary university, many people have never even heard of it, but it is a rare thing in the village. Everyone came to congratulate Dad and Grandma. "It's really the ancestral grave!" "I told you, the baby has a future!" "Fuck you, doesn't it mean that Tsai is a fool who can only read?" "Ming zai grow handsome, admitted to the university. Your Li family is proud of their ancestors! " "Aunt Li, you will have endless blessings in the future." "If you succeed in the future, you have to take care of the village." ..... Grandma accepted everyone's praise and smiled like an old chrysanthemum. Under everyone's flattery, dad got as drunk as a fiddler. I looked in the direction of the little black room and didn't respond. These years, Niang is like a withered flower, very quiet. Only occasional food and the sound of whips at night prove that she is still alive. The villagers booed and asked their father to treat them with wine. The yard was crowded with people, who were drunk and showed their true colors, and the way they danced was nerve-racking. Women gathered around the kitchen, waiting to meet men's needs at any time. I told my sister to hide in the house and never come out. "Ming Tsai, why haven't you seen your sister?" Dog-eyed thieves walk around. "There is not enough wine. I asked her to get some more." "Oh, well, you're going to college. Please tell me if you are short of money. " I frown, he has always been stingy, how to talk big today. Before I could ask, he patted me on the shoulder and said cheerfully, "Ha ha ha, we are all family in the future, so don't be polite to me." "I patted his hand." Who is your family! " He leaned in, "I will marry your sister sooner or later, that's not a family! Your father accepted my ... "I pushed him away." I won't let my sister marry you. It's annoying. If my father accepts anything from you, you can invite him. Not in front of me, like a fly. Very annoying. "He is annoyed," I tell you, don't think that Lao tze give you a few minutes of face you push your nose and face! Your family is so poor, I'm willing to give you money just because your sister looks ok, otherwise what do you think you will take to go to college! Don't think that after studying for a few days, you will look down on people! You stupid son of a bitch who can only read! " I paused, it seems that I have to go out as soon as possible, and I have to work to make up enough tuition before school starts. I told my father the idea. "I have no money. I'll go to work in the city first, save my tuition and use it when I start school. "Dad took a deep breath of cigarettes and didn't talk for a long time." You don't make money. ""that how line? "I'm a little worried and took a few steps forward. Dad left me a look and turned to stare at his sister. " I have a way to make money. ""My sister was too scared to move by her father's eyes, and she burst into tears. "Brother ..." I stepped forward to block my father's sight and took my sister's hand, trying to keep myself calm. "Dad, there is another way. The mountains block our contact with the outside world, but they also give us rich support. There are many herbs growing on the mountain, which most villagers don't know. They are just weeds. I told my father that I learned a lot of valuable medicinal materials from my teacher, many of which were from our mountain. If I collect them and sell them, I can make a lot of money. " Rabbit, is what you said true? ""It must be true, the teacher said. The mountains are full of treasures. "Well ..." I saw him hesitate and stepped forward. "This is ..." "What is it? Say it quickly! " "This matter can't let others know. The quantity of medicinal materials is limited. If everyone knows and collects them, then we can't sell much money. " Dad smiled, "Yes, no one can know." Said the cocked his head and looked at me, "I'm the young people of the lees are smart and capable! Not the kui is my kind! Ha ha ha! " I sighed softly, and it was safe for the time being. I took my sister up the mountain to collect medicine. "Elder brother, do you really know medicinal materials?" I sighed. I didn't know what medicinal materials were. I made up a few words at the moment, and then I made a plan. I have read several kinds in books, and I vaguely remember what they look like. I'll pick some at random first, but dad doesn't know them anyway. "Elder brother, I know, my father wants to sell me to Brother Dog Egg, and I saw him take the money from Brother Dog Egg." Xiaoxue hung his head and whispered to me. "Don't worry, I will protect you. I will take you out to study." "Are you going to the outside world?" Light snow lifted up her head and asked with a smile. Xiaoxue looks more and more like her mother. I was in a trance then. My mother told me that I was going to the outside world ... the herbs I collected actually sold some money. Although it is not much, I can see that my father is very excited. "We are really capable! Xiaoxue was happy, too, and we began to run up the mountain more frequently. I found it wrong. It was one night. That night, I remembered that there were dried herbs in the yard, so I got up to collect them and vaguely saw a figure lying at the door of the kitchen. Take a closer look, and soon you will be thunderous! Our own father is watching Xiaoxue take a bath. Blood gas upwelling, straight at the forehead, I really want to go up and punch him! Shameless! Beast! Animals are not as good as animals! " Dad! What are you doing? "I grabbed my hand and tried to tell myself to calm down! If you have enough money soon, you can go out. Be sure to calm down. He looks very uncomfortable. " Ahem, nothing. Let's see if there are any mice. "damn it! I should have known! Dad hasn't been to the little black house much recently, and he always walks around Xiaoxue. I should have found it earlier! " Pack your things and we'll leave today! "I lowered my voice." Going? "Yes, don't take too many things. Pick up the important things and put them in the herbal basket. My sister and I used to go to the village to sell herbs, so we didn't arouse suspicion. Out of the village, detour, out of the county, into the city, everything is surprisingly smooth. Standing on the busy street, I can't believe that my mother escaped so many times and didn't escape. We just got out so easily? The sunshine in the street was so warm that I burst into tears. I hugged my sister, afraid it was a dream. Looking for a job and renting a house, the money outside is better than that in the village. As long as you work hard, you won't be hungry. I work in a small restaurant. The proprietress is very kind and often asks me to take leftovers home for my sister. There was no beating here. Equality between men and women. People are polite and don't swear casually. " Sorry and thank you ... these words, which have only been read in books before, have become people's mantra here. It is really nice here. I saw the playground that Mom said. In the park, many children are playing. They are really happy when they laugh, and their parents around them are watching them play with smiles, protecting their safety at any time. I am so envious. I'm saving money. I want to take my sister in to play. She must like it. I bought a chicken leg on my way back. Xiaoxue is a greedy cat, and likes to eat chicken legs best. We can report to the school in ten days. I don't know what college is like. A little nervous and looking forward to it. The door of the rental house is open. I went in. Xiaoxue is not in it anymore. I ran out to look for it and asked many people, but they all said they didn't know and had never seen it. A needle in a haystack without a friend.

6388 Zanzan 407 comments on salt selection recommendation

+

Comment 1

Relevant suggestions

Latest! Accounting treatment of various tax rebates!

Accounting growth institute 1 agrees.

Automobile beauty training class

Selected recommendation

advertisement