How do small-scale taxpayers make general invoices for tourism costs?

How do small-scale taxpayers use general invoices for tourism costs?

Small-scale taxpayers cannot calculate and pay VAT by subtracting output items from input items. They should multiply the sales revenue by the approved The tax rate is used to calculate the value-added tax payable.

When an enterprise that implements the differential tax calculation method receives taxable services, it is allowed to deduct the output tax reduced by sales according to regulations, and when paying the difference

Debit: taxes payable - value-added tax payable (output tax deducted from business tax to value-added tax)",

Debit: main business costs and other accounts (according to the actual payment or payable The difference between the amount and the above-mentioned value-added tax amount)

Credit: bank deposits, accounts payable and other accounts (according to the actual amount paid or payable)

For one-time accounting processing at the end of the period Enterprise, at the end of the period, the output tax reduced due to the deduction of sales allowed for the current period according to regulations is debited to the "Taxes Payable - Value-Added Tax Payable (Output Tax Deducted from Business Tax to VAT)" account, and credited to the main Accounting processing of tax differences on accounts such as "operating business costs".

Accounting processing when corporate supplies and invoices are different

1. When supplies and invoices arrive at the same time .Accounts payable generally wait until the materials are inspected and put into the warehouse before being recorded according to the invoice. This is mainly to confirm whether the quality, quantity and variety of the purchased materials are consistent with the conditions stipulated in the contract to avoid being recorded in the account first. When the purchased materials are inspected and received into the warehouse, if problems such as errors, leaks, or damage are found, the accounts will be adjusted;

2. When the materials and invoices do not arrive at the same time, because accounts payable need to be based on the invoices Sometimes the goods have arrived when the bill is recorded in the account. The invoice will take a long time to arrive. Since this liability has been established, it should be reflected as a liability.

In order to objectively reflect the company's ownership on the balance sheet In actual work, the purchased materials and debts payable are estimated to be entered into the account at the end of the month and then reversed with a red letter at the beginning of the next month. Accounts payable arising from the purchase of goods, etc., should be set up as " The Accounts Payable account is calculated to reflect the value of this part of the liability.

How do small-scale taxpayers make general cost invoices for the tourism industry? Generally speaking, according to the editor's instructions for small-scale taxpayers, An introduction to the cost accounting related to the difference in taxes collected. I believe you all know that it can be calculated through the accounting entries of the main business costs. If you have any other questions about this content, you may wish to come to this website to find a teacher. For consultation, or directly search for information and study.