增值税（Value added tax）.doc

增值税（Value added tax） Value added tax.Txt Accounting for value added tax Author / source: China Accounting Network Accounting treatment of general tax enterprise (1) tax deduction and accounting basis; In accordance with the Provisional Regulations value-added tax general taxpayer enterprises purchase goods or taxable services received payment of value-added tax (hereinafter: VAT), from selling goods or providing taxable services according to the provisions of the collection of value-added tax (hereinafter referred to as: the output tax deductible), but must obtain the following documents: 1. VAT invoice. After value-added tax, the value-added tax general tax enterprise shall issue VAT invoices for the sale of goods or the provision of taxable services. The VAT invoice specifies the selling price, tax rate, and tax amount of the goods sold. The buyer shall pay the amount paid for the purchased goods as specified on the VAT invoice, which shall be the basis for tax deduction and account keeping. If the general taxpayer enterprises purchasing goods or taxable services for failing to obtain and save the VAT deduction vouchers or VAT deduction certificate fails to indicate the amount of VAT and other related matters, or the VAT deduction logic relationship between tax certificate program is wrong, the income tax shall be deducted from the output tax. 2. tax payment certificate. Enterprises must pay value-added tax on imported goods, and the value-added tax paid by them shall be marked on the duty payment certificate. The enterprise shall use the value-added tax marked on the tax payment voucher as the basis for tax deduction and bookkeeping. 3. purchase voucher. The general tax exemption of enterprise purchase of agricultural products, the acquisition of waste materials, according to the purchase documents as used with the approval of the competent tax authorities noted on the purchase price and the deduction rate of 13% calculated in accordance with the VAT input tax is