新准则下增值税转型如何做账

新下增值税转型如何做账 一、会计科目设置及其说明 (1)企业应在“应交税费”科目下增设“应抵扣固定资产增值税”明细科目，并在该明细科目下增设“固定资产进项税额”、“固定资产进项税额转出”、“已抵扣固定资产进项税额”等专栏。 “固定资产进项税额”专栏，企业购入固定资产而支付的、准予抵扣的增值税进项税额。企业购入固定资产支付的进项税额，用蓝字登记;退回所购固定资产应冲销的进项税额，用红字登记。 “固定资产进项税额转出”专栏，记录企业购进的固定资产因某些原因而不能抵扣，按规定转出的进项税额。 “已抵扣固定资产进项税额”专栏，记录企业已抵扣的固定资产增值税进项税额。 (2)企业应在“应交税费??应交增值税”科目下增设“新增增值税额抵扣固定资产进项税额”专栏，该专栏用于记录企业以当年新增的增值税额抵扣的固定资产进项税额。 二、增值税转型会计处理举例 (一)购进固定资产的会计处理 企业国内采购的固定资产，按照专用发票上注明的增值税额，借记“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目，按照专用发票上记载的应计入固定资产价值的金额，借记“固定资产”等科目，按照应付或实际支付的金额，贷记“应付账款”、“应付票据”、“银行存款”、“长期应付款”等科目。购入固定资产发生的退货，作相反的会计分录。 企业进口固定资产，按照海关提供的完税凭证上注明的增值税额，借记“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目，按照专用发票上记载的应计入固定资产价值的金额，借记“固定资产”、“物资”等科目，按照应付或实际支付的金额，贷记“应付账款”、“应付票据”、“银行存款”、“长期应付款”等科目。 为购进固定资产所支付的运输费用，按照可以抵扣的金额，借记“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目，按照应计入固定资产、工程物资等价值的金额，dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 借记“固定资产”、“在建工程”、“工程物资”等科目，按照应付或实际支付的金额，贷记“应付账款”、“应付票据”、“银行存款”、“长期应付款”等科目。 例如，企业于2007年5月5日，购入一台生产用设备，增值税专用发票价款2800000元，增值税额476000元，支付运输费200000元。固定资产无需安装，且运费取得了增值税合法抵扣凭证，以上货款均以银行存款支付。 借:固定资产 2986000 应交税费??应抵扣固定资产增值税(固定资产进项税额)490000 贷:银行存款 3476000 注:固定资产的入账价值,2800000，200000×93,,2986000(元); 固定资产进项税额,476000，200000×7,,490000(元)。 (二)用于自制固定资产购进货物或应税劳务的会计处理 企业购进用于自制固定资产的货物，按照专用发票上注明的增值税额，借记“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目，按照专用发票上记载的应计入工程物资成本的金额，借记“工程物资”科目，按照应付或实际支付的金额，贷记“应付账款”、“应付票据”、“银行存款”、“长期应付款”等科目。购入货物发生的退货，作相反的会计分录。 企业购入作为存货核算的原材料等，如用于自行建造固定资产，则应按该部分存货的成本，借记“在建工程”等科目，贷记“原材料”等科目，对于与该部分原材料相对应的增值税进项税额，应借记“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目，贷记“应交税费??应交增值税(进项税额转出)”科目。 企业接受用于自制固定资产的应税劳务，按照专用发票上注明的增值税额，借记“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目，按照专用发票上记载的应计入在建工程成本的金额，借记“在建工程”科目，按照应付或实际支付的金额，贷记“应付账款”、“应付票据”、“银行存款”等科目。 例如，企业于2007年6月20日自建生产线，购入为工程准备的各种物资2000000元，支付增值税340000，实际领用工程物资(含增值税)2106000元，剩余物资转为原材料。领dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 材料一批，实际成本300000元，所含的增值税为51000元，分配工程人员工资400000元，企业辅助生产车间为工程提供有关劳务支出50000元，外购劳务100000元，支付增值税17000元。以上均取得了增值税合法抵扣凭证，货款以银行存款支付，工程于9月28日交付使用。 ?购入为工程准备的物资 借:工程物资 2000000 应交税费??应抵扣固定资产增值税(固定资产进项税额) 340000 贷:银行存款 2340000 ?工程领用物资及剩余物资转为原材料 借:在建工程 1800000 原材料 200000 应交税费??应交增值税(进项税额) 34000 贷:工程物资 2000000 应交税费??应抵扣固定资产增值税(固定资产进项税额) 34000 注:工程实际领用物资,1800000，1800000×17,,2106000(元)，剩余物资转为原材料的进项税额200000×17,,34000(元)不能抵扣。 ?工程领用原材料 借:在建工程 300000 应交税费??应抵扣固定资产增值税(固定资产进项税额) 51000 贷:原材料 300000 应交税费??应交增值税(进项税额转出) 51000 ?分配工程人员工资 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 借:在建工程 400000 贷:应付职工薪酬 400000 ?分配辅助生产车间提供的劳务支出 借:在建工程 50000 贷:生产成本??辅助生产成本 50000 ?支付外购劳务费用 借:在建工程 100000 应交税费??应抵扣固定资产增值税(固定资产进项税额) 17000 贷:银行存款 117000 交付使用时 ? 借:固定资产 2650000 贷:在建工程 265000 (三)视同销售固定资产的会计处理 纳税人的下列行为，视同销售固定资产: (1)将自制或委托加工的固定资产专用于非应税项目; (2)将自制或委托加工的固定资产专用于免税项目; (3)将自制、委托加工或购进的固定资产作为投资，提供给其他单位或个体经营者; (4)将自制、委托加工或购进的固定资产分配给股东或投资者; (5)将自制、委托加工的固定资产专用于集体福利或个人消费; (6)将自制、委托加工或购进的固定资产无偿赠送他人。 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 纳税人有上述视同销售货物行为而未作销售的，以视同销售固定资产的净值为销售额。 企业购入固定资产时已按规定将增值税进项税额计入“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目的，如果相关固定资产专用于非应税项目，或专用于免税项目和专用于集体福利和个人消费，以及将固定资产提供给未纳入《规定》适用范围的机构使用等，应将原已计入“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目的金额予以转出，借记有关科目，贷记“应交税费??应抵扣固定资产增值税(固定资产进项税额转出)”科目。 企业购进的固定资产，其不得抵扣的进项税额，应计入固定资产的成本，并按《企业会计准则》的规定进行会计处理。 例如，企业于2007年7月1日购入机器设备一台，买价2000000元，增值税额340000元，款项均以银行存款支付，设备无需安装，以上支出均取得增值税合法抵扣凭证。2007年10月10日，企业将该机器设备通过当地红十字协会捐赠给受灾企业，该机器设备已提折旧200000元，捐出时支付清理费5000元。 ?借:固定资产清理 1800000 累计折旧 200000 贷:固定资产 2000000 ?借:固定资产清理 311000 贷:银行存款 5000 应交税费??应交增值税(销项税额) 306000 ?借:固定资产清理 340000 贷: 应交税费??应抵扣固定资产增值税(固定资产进项税额转出)340000 ?借:营业外支出??捐赠支出 2451000 贷:固定资产清理 2451000 (四)销售自己使用过的固定资产的会计处理 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 纳税人销售自己使用过的固定资产，其取得的销售收入依适用税率征税，并按下列方法抵扣固定资产进项税额: ?如该项固定资产进项税额已计入待抵扣固定资产进项税额的，在增加固定资产销项税额的同时，等量减少待抵扣固定资产进项税额的余额并转入进项税额抵扣;如待抵扣固定资产进项税余额小于固定资产销项税额的，可将余额全部转入当期进项税额抵扣; ?如该项固定资产未抵扣或未计入待抵扣进项税额的，按下列公式计算应抵扣的进项税额: 应抵扣使用过固定资产进项税额,固定资产净值×适用税率 应抵扣使用过固定资产进项税额可直接计入当期增值税进项税额。 企业销售已使用过的固定资产，如该项固定资产原取得时，其增值税进项税额已计入“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目的，销售时计算确定的增值税销项税额，应借记“固定资产清理”科目，贷记“应交税费??应交增值税(销项税额)”科目。 企业销售已使用过的固定资产，如该项固定资产原取得时，其增值税进项税额未计入“应交税费??应抵扣固定资产增值税(固定资产进项税额)”科目的，但按税法规定在销售时允许抵扣的增值税进项税额，应借记“应交税费??应抵扣固定资产增值税(固定资产进项税额)”，贷记“固定资产清理”科目;销售时计算确定的增值税销项税额，应借记“固定资产清理”科目，贷记“应交税费??应交增值税(销项税额)”科目。 例如，企业于2007年7月10日转让5月购入的生产用固定资产，原值1000000元，已提折旧50000元，该固定资产售价900000元，该固定资产所含增值税170000元已全部计入待抵扣固定资产进项税额且未转出。 ?借:固定资产清理 950000 累计折旧 50000 贷:固定资产 1000000 ?借:银行存款 900000 贷:固定资产清理 900000 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases ?借:固定资产清理 153000 贷:应交税费??应交增值税(销项税额) 153000 借:应交税费??应交增值税(进项税额) 153000 ? 贷:应交税费??应抵扣固定资产增值税(固定资产进项税额转出)153000 (注:待抵扣固定资产进项税余额170000元>固定资产销项税额153000元，因此将等量的固定资产进项税额153000元转入进项税额抵扣。) ?借:营业外支出??处置非流动资产损失 203000 贷:固定资产清理 203000 (五)固定资产进项税额抵扣的会计处理 纳税人当年准予抵扣的固定资产进项税额不得超过当年新增增值税税额，当年没有新增增值税税额或新增增值税额不足抵扣的，未抵扣的进项税额应留待下年抵扣。纳税人有欠交增值税的，应先抵减欠税。 当年新增增值税税额是指当年实现应交增值税超过上年度应交增值税部分。 为了保证年度内扣税的均衡性，采用逐期计算新增增值税税额，按月抵扣，年底清算的办法。 按照规定，将应抵扣的固定资产进项税额抵减未交增值税时，借记“应交税费??应交增值税(未交增值税)”科目，贷记“应交税费??应抵扣固定资产增值税(已抵扣固定资产进项税额)”科目。 例如，企业2007年的未交增值税为300000元，2007年累计的待抵扣固定资产进项税额为200000元，那么按照规定2007年应抵扣的固定资产进项税额抵减未交增值税200000元。 借:应交税费??应交增值税(未交增值税) 200000 贷: 应交税费??应抵扣固定资产增值税(已抵扣固定资产进项税额)200000 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 期末，企业以当期新增增值税税额抵扣固定资产进项税额时，应借记“应交税费??应交增值税(新增增值税税额抵扣固定资产进项税额)”科目，贷记“应交税费,应抵扣固定资产增值税(已抵扣固定资产进项税额)”科目。 例如，企业2007年的应交增值税为6000000元，2006年的应交增值税为5500000元，2007年累计的待抵扣固定资产进项税额为600000元，那么按照规定2007年可以抵扣的固定资产进项税额为500000元。余下的100000元只能留到2008年继续抵扣。 借:应交税费??应交增值税(新增增值税税额抵扣固定资产进项税额)500000 贷:应交税费??应抵扣固定资产增值税(已抵扣固定资产进项税额)500000 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases