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| The export tax rebate accounts and how to deal with? | | | The export tax rebate, refers to the export refund the actual paid in the domestic production and circulation links product tax, value-added tax, business tax and special consumption tax. Export goods tax system, is an important part of national tax. Also in order to be able to make their own products and foreign products fair competition. The accounting treatment of export tax rebate is an important issue, so the export tax rebate accounts how to deal with? The export tax rebate accounts and how to deal with? The VAT export tax rebate in the "other receivables -- subsidy receivable" account, not included in the income of the enterprise, not included in the taxable income, will not levy corporate income tax. (1) the export of the goods and confirmation of income, according to the export sales (FOB price) to do the following accounting treatment: Dr: accounts receivable (or bank deposits) Credit: the main business income (or other business income etc.) (2) at the end of "tax exemption and refund according to the summary of the calculation of return" in the "tax exemption and refund shall not be exempted and tax credit" to do the following accounting treatment: Borrow: main business cost Credit: tax payable -- should pay value-added tax (VAT out) (3) at the end of "tax exemption and refund according to the summary of the calculation of return" in the "tax credits" to do the following accounting treatment: Borrow: other receivables -- subsidy receivable Credit: tax payable -- VAT payable (export tax rebates) (4) at the end of "tax exemption and refund according to the summary of the calculation of return" of "free credits" to do the following accounting treatment: Borrow: tax payable -- VAT payable (export deduct domestic goods tax) Credit: tax payable -- VAT payable (export tax rebates) (5) received export tax rebates, do the following accounting treatment: Borrow: bank deposit Credit: other receivables -- subsidy receivable The consumption tax of the export tax rebates, decrease the cost of goods sold, nor does it constitute the income of the enterprise. However, its essence is by increasing the taxable income. The above introduction about how to deal with the export tax rebate accounts, this issue of business between tax and tax rebate to pay and income, affect the interests of enterprises, so we must understand clearly, to avoid mistakes. | | | Author： Published：2012-11-24 11:47:14 Views：1624 |
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