What should I pay attention to when buying a house for the first time?

Prepare corresponding accounting entries and transfer them out.

Debit: tax payable-VAT payable-output tax.

-VAT payable-Transfer out and pay more VAT.

Loan: Taxes payable-VAT payable-input tax.

-VAT payable-Taxes payable-Current year

-VAT payable-Tax paid-Export tax paid

—— VAT payable —— Transfer out unpaid VAT

(2) Transfer out the unpaid or overpaid value-added tax in the current month.

Calculate the difference between credit balance and debit balance according to the monthly tax payable and VAT payable subsidiary ledger-→ prepare corresponding accounting entries to transfer the difference.

Borrow: Taxes payable-VAT payable-Transfer out unpaid VAT.

Loan: Taxes payable-VAT unpaid

Or as follows:

Borrow: Taxes payable-VAT unpaid

Loan: taxes payable-value-added tax payable-transfer out and pay more value-added tax.

3. Withdraw the main business taxes and surcharges in the current month.

Inquire and calculate the payable VAT amount and main business income in the current month-→ calculate the amount of various taxes according to national and local tax policies-→ prepare corresponding accounting entries according to the calculated amount.

Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable

Other payables-education surcharge payable

-Dike tax should be paid.

-prices should be stable.

-Should pay the education development fund.

4. Accumulate the income tax of the current month.

According to the taxable amount method, the income tax of the current month is accrued according to the total profit of the current month after deducting the items that are not taxable.

Debit: income tax

Loan: Taxes payable-Income tax payable

(2) Examining accounting vouchers

Check the cash-related vouchers of cashier posts and vouchers unrelated to cash of accounting posts one by one-→ Find errors in preparing accounting vouchers-→ Ask accounting posts to correct (abnormal errors should be corrected after consulting the vice minister)-→ Extract the VAT input tax deduction coupon or transport invoice that needs to be deducted from the vouchers and write the tax bill month and voucher number in the upper right corner of the invoice-→ Send it to the tax post for ticket inspection and prepare a deduction list.

Debit: tax payable-VAT payable-output tax.

-VAT payable-Transfer out and pay more VAT.

Loan: Taxes payable-VAT payable-input tax.

-VAT payable-Taxes payable-Current year

-VAT payable-Tax paid-Export tax paid

—— VAT payable —— Transfer out unpaid VAT

(2) Transfer out the unpaid or overpaid value-added tax in the current month.

Calculate the difference between credit balance and debit balance according to the monthly tax payable and VAT payable subsidiary ledger-→ prepare corresponding accounting entries to transfer the difference.

Borrow: Taxes payable-VAT payable-Transfer out unpaid VAT.

Loan: Taxes payable-VAT unpaid

Or as follows:

Borrow: Taxes payable-VAT unpaid

Loan: taxes payable-value-added tax payable-transfer out and pay more value-added tax.

3. Withdraw the main business taxes and surcharges in the current month.

Inquire and calculate the payable VAT amount and main business income in the current month-→ calculate the amount of various taxes according to national and local tax policies-→ prepare corresponding accounting entries according to the calculated amount.

Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable

Other payables-education surcharge payable

-Dike tax should be paid.

-prices should be stable.

-Should pay the education development fund.

4. Accumulate the income tax of the current month.

According to the taxable amount method, the income tax of the current month is accrued after deducting the items that are not taxable according to the total profit of the current month.

Debit: income tax

Loan: Taxes payable-Income tax payable

(2) Examining accounting vouchers

Check the cash-related vouchers of cashier posts and vouchers unrelated to cash of accounting posts one by one-→ Find errors in preparing accounting vouchers-→ Ask accounting posts to correct (abnormal errors should be corrected after consulting the vice minister)-→ Extract the VAT input tax deduction coupon or transport invoice that needs to be deducted from the vouchers and write the tax bill month and voucher number in the upper right corner of the invoice-→ Send it to the tax post for ticket inspection and prepare a deduction list.

Prepare corresponding accounting entries and transfer them out.

Debit: tax payable-VAT payable-output tax.

-VAT payable-Transfer out and pay more VAT.

Loan: Taxes payable-VAT payable-input tax.

-VAT payable-Taxes payable-Current year

-VAT payable-Tax paid-Export tax paid

—— VAT payable —— Transfer out unpaid VAT

(2) Transfer out the unpaid or overpaid value-added tax in the current month.

Calculate the difference between credit balance and debit balance according to the monthly tax payable and VAT payable subsidiary ledger-→ prepare corresponding accounting entries to transfer the difference.

Borrow: Taxes payable-VAT payable-Transfer out unpaid VAT.

Loan: Taxes payable-VAT unpaid

Or as follows:

Borrow: Taxes payable-VAT unpaid

Loan: taxes payable-value-added tax payable-transfer out and pay more value-added tax.

3. Withdraw the main business taxes and surcharges in the current month.

Inquire and calculate the payable VAT amount and main business income in the current month-→ calculate the amount of various taxes according to national and local tax policies-→ prepare corresponding accounting entries according to the calculated amount.

Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable

Other payables-education surcharge payable

-Dike tax should be paid.

-prices should be stable.

-Should pay the education development fund.

4. Accumulate the income tax of the current month.

According to the taxable amount method, the income tax of the current month is accrued after deducting the items that are not taxable according to the total profit of the current month.

Debit: income tax

Loan: Taxes payable-Income tax payable

(2) Examining accounting vouchers

Check the cash-related vouchers of cashier posts and vouchers unrelated to cash of accounting posts one by one-→ Find errors in preparing accounting vouchers-→ Ask accounting posts to correct (abnormal errors should be corrected after consulting the vice minister)-→ Extract the VAT input tax deduction coupon or transport invoice that needs to be deducted from the vouchers and write the tax bill month and voucher number in the upper right corner of the invoice-→ Send it to the tax post for ticket inspection and prepare a deduction list.

Debit: tax payable-VAT payable-output tax.

-VAT payable-Transfer out and pay more VAT.

Loan: Taxes payable-VAT payable-input tax.

-VAT payable-Taxes payable-Current year

-VAT payable-Tax paid-Export tax paid

—— VAT payable —— Transfer out unpaid VAT

(2) Transfer out the unpaid or overpaid value-added tax in the current month.

Calculate the difference between credit balance and debit balance according to the monthly tax payable and VAT payable subsidiary ledger-→ prepare corresponding accounting entries to transfer the difference.

Borrow: Taxes payable-VAT payable-Transfer out unpaid VAT.

Loan: Taxes payable-VAT unpaid

Or as follows:

Borrow: Taxes payable-VAT unpaid

Loan: taxes payable-value-added tax payable-transfer out and pay more value-added tax.

3. Withdraw the main business taxes and surcharges in the current month.

Inquire and calculate the payable VAT amount and main business income in the current month-→ calculate the amount of various taxes according to national and local tax policies-→ prepare corresponding accounting entries according to the calculated amount.

Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable

Other payables-education surcharge payable

-Dike tax should be paid.

-prices should be stable.

-Should pay the education development fund.

4. Accumulate the income tax of the current month.

According to the taxable amount method, the income tax of the current month is accrued after deducting the items that are not taxable according to the total profit of the current month.

Debit: income tax

Loan: Taxes payable-Income tax payable

(2) Examining accounting vouchers

Check the cash-related vouchers of cashier posts and vouchers unrelated to cash of accounting posts one by one-→ Find errors in preparing accounting vouchers-→ Ask accounting posts to correct (abnormal errors should be corrected after consulting the vice minister)-→ Extract the VAT input tax deduction coupon or transport invoice that needs to be deducted from the vouchers and write the tax bill month and voucher number in the upper right corner of the invoice-→ Send it to the tax post for ticket inspection and prepare a deduction list.

Debit: tax payable-VAT payable-output tax.

-VAT payable-Transfer out and pay more VAT.

Loan: Taxes payable-VAT payable-input tax.

-VAT payable-Taxes payable-Current year

-VAT payable-Tax paid-Export tax paid

—— VAT payable —— Transfer out unpaid VAT

(2) Transfer out the unpaid or overpaid value-added tax in the current month.

Calculate the difference between credit balance and debit balance according to the monthly tax payable and VAT payable subsidiary ledger-→ prepare corresponding accounting entries to transfer the difference.

Borrow: Taxes payable-VAT payable-Transfer out unpaid VAT.

Loan: Taxes payable-VAT unpaid

Or as follows:

Borrow: Taxes payable-VAT unpaid

Loan: taxes payable-value-added tax payable-transfer out and pay more value-added tax.

3. Withdraw the main business taxes and surcharges in the current month.

Inquire and calculate the payable VAT amount and main business income in the current month-→ calculate the amount of various taxes according to national and local tax policies-→ prepare corresponding accounting entries according to the calculated amount.

Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable

Other payables-education surcharge payable

-Dike tax should be paid.

-prices should be stable.

-Should pay the education development fund.

4. Accumulate the income tax of the current month.

According to the taxable amount method, the income tax of the current month is accrued after deducting the items that are not taxable according to the total profit of the current month.

Debit: income tax

Loan: Taxes payable-Income tax payable

(2) Examining accounting vouchers

Check the cash-related vouchers of cashier posts and vouchers unrelated to cash of accounting posts one by one-→ Find errors in preparing accounting vouchers-→ Ask accounting posts to correct (abnormal errors should be corrected after consulting the vice minister)-→ Extract the VAT input tax deduction coupon or transport invoice that needs to be deducted from the vouchers and write the tax bill month and voucher number in the upper right corner of the invoice-→ Send it to the tax post for ticket inspection and prepare a deduction list.

Prepare corresponding accounting entries and transfer them out.

Debit: tax payable-VAT payable-output tax.

-VAT payable-Transfer out and pay more VAT.

Loan: Taxes payable-VAT payable-input tax.

-VAT payable-Taxes payable-Current year

-VAT payable-Tax paid-Export tax paid

—— VAT payable —— Transfer out unpaid VAT

(2) Transfer out the unpaid or overpaid value-added tax in the current month.

Calculate the difference between credit balance and debit balance according to the monthly tax payable and VAT payable subsidiary ledger-→ prepare corresponding accounting entries to transfer the difference.

Borrow: Taxes payable-VAT payable-Transfer out unpaid VAT.

Loan: Taxes payable-VAT unpaid

Or as follows:

Borrow: Taxes payable-VAT unpaid

Loan: taxes payable-value-added tax payable-transfer out and pay more value-added tax.

3. Withdraw the main business taxes and surcharges in the current month.

Inquire and calculate the payable VAT amount and main business income in the current month-→ calculate the amount of various taxes according to national and local tax policies-→ prepare corresponding accounting entries according to the calculated amount.

Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable

Other payables-education surcharge payable

-Dike tax should be paid.

-prices should be stable.

-Should pay the education development fund.

4. Accumulate the income tax of the current month.

According to the taxable amount method, the income tax of the current month is accrued after deducting the items that are not taxable according to the total profit of the current month.

Debit: income tax

Loan: Taxes payable-Income tax payable

(2) Examining accounting vouchers

Check the cash-related vouchers of cashier posts and vouchers unrelated to cash of accounting posts one by one-→ Find errors in preparing accounting vouchers-→ Ask accounting posts to correct (abnormal errors should be corrected after consulting the vice minister)-→ Extract the VAT input tax deduction coupon or transport invoice that needs to be deducted from the vouchers and write the tax bill month and voucher number in the upper right corner of the invoice-→ Send it to the tax post for ticket inspection and prepare a deduction list.