Traditional Culture Encyclopedia - Tourist attractions - How to handle the accounting of VAT difference taxation in small-scale tourism industry
How to handle the accounting of VAT difference taxation in small-scale tourism industry
The small-scale tourism industry is taxed on the difference in value-added tax. When the income is obtained, the accounting treatment is:
Debit: bank deposits and other subjects,
Credit: main Business income,
taxes payable - value-added tax payable.
The difference in value-added tax in the small-scale tourism industry is levied. When paying related expenses for tourists, the accounting treatment is,
Debit: main business cost,
Taxes payable - value-added tax payable,
credit: bank deposits and other accounts.
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