What is the meaning of overdue tax deduction loss? Tax deduction generally refers to value-added tax input. At present, according to the regulations, the input tax can only be deducted after being certified within 180 from the billing date indicated in the special invoice, and the output tax cannot be deducted after the deadline. The part that cannot be deducted can only be included in the cost of assets, and if the cost increases, it should also generate losses.
What does the tax column to be deducted in VAT Schedule 2 mean? During the counseling period, the general taxpayer will be certified this month and deducted from the tax next month.
What do you mean, not yet? Not yet.
still
Still (h), still: still young. Not yet. It is still unknown.
Respect, stress: martial arts. Shang Xian (a. Advocating sages; B the title of Mozi illustrates a political proposition of Mozi.
Social customs, habits, etc. : fashion Fashion.
Exaggeration, conceit: self-respect.
Gu, a long time ago: "So, the origin of music is still alive, and it's not just for a lifetime."
A few, almost: Shang Yi (I hope the deceased will come and enjoy the sacrifice).
Last name.
What do you mean, not yet? Not yet, it is a Chinese vocabulary, which is interpreted as not yet; Not yet.
He hasn't received the relevant notice. He has not eaten yet. He doesn't have a job yet. He hasn't come home yet. …
The fourth time in the History of the Eastern Zhou Dynasty: "Duke Zhuang said,' I am familiar with it. Although Duan is not a Taoist, he has not obviously rebelled. If I punish him, Chiang Kai-shek will obstruct him and provoke outsiders to talk, saying that I am not only unfriendly, but also unfilial. I leave it alone today and let it do whatever it wants, and he will be pampered and unscrupulous. When he rebelled, he would be guilty, and China people would not dare to help, so Jiang Gu would not quit! " "
Cai Dongfan's Romance of Manchu Dynasty, the third time: "It was Ming 'an, the commander-in-chief of Horqin Department. Before he saluted, he cried:" All the sergeants were defeated, and your commander, Busewen, is dead. "
not yet
Shanghui
Not yet.
Scholars. The first time: "Penny went out to drink water in the morning and hasn't come back yet. 」
Article 5 of the Provisional Regulations on Business Tax stipulates that the taxpayer's turnover is the total price and other expenses charged by the taxpayer for providing taxable services, transferring intangible assets or selling real estate. However, the following exceptions are made:
(1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;
(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tourism enterprises for tourists;
(3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained after deducting the subcontracting money paid to other units;
(4) For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price;
(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.
In addition to the differential taxation stipulated in Article 5 of the Regulations, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have made a series of provisions on the differential taxation of business tax for advertising agencies and survey and design projects. However, the Ministry of Finance and State Taxation Administration of The People's Republic of China have not made clear provisions on the accounting treatment of business tax difference. At present, there are two main methods for enterprises to levy business tax on the difference: one is an accounting system that does not include the difference in total revenue and total cost, and the other is an accounting system that includes the difference in total revenue and total cost.
The total contracted project price of A construction company is 6,543,800,000 yuan, of which B construction company subcontracts 40,000,000 yuan. It is assumed that the subcontracted items of the project meet the conditions of differential taxation.
Method 1 accounting treatment
1. Accounting treatment of general contractor (unit: 10,000 yuan, the same below)
When handling construction subcontracting settlement:
Borrow: Project Settlement-Construction Subcontract 4000
Loan: accounts payable-Company B 4000.
When paying the construction subcontract:
Debit: accounts payable-company B.
4000
Loan: 4,000 yuan from the bank.
Note: The current business tax policy does not stipulate the withholding obligation of the general contractor. If the general contractor withholds business tax, it will credit "bank deposit" of 38.8 million yuan, and "other payables-withholding business tax" of 6.5438+0.2 million yuan.
When processing project summary calculations:
Debit: accounts receivable-construction unit 10000
Loan: income from main business
6000
Project Settlement-Construction Subcontract 4000.
When business tax is accrued:
Borrow: main business taxes and surcharges
180
Loan: taxes payable-business tax payable 180.
2. Accounting treatment of subcontractors
When handling construction subcontracting settlement:
Debit: accounts receivable-company a.
4000
Loan: income from main business
4000。
When business tax is accrued:
Borrow: main business taxes and surcharges
120
Loan: taxes payable-business tax payable 120.
Method 2 Accounting treatment
1. Accounting treatment of general contractor
When handling construction subcontracting settlement:
Borrow: Project Construction-Construction Subcontract 4000
Loan: accounts payable-Company B 4000.
When paying the construction subcontract:
Debit: accounts payable-company B.
4000
Loan: 4,000 yuan from the bank.
When processing project summary calculations:
Debit: accounts receivable-construction unit 10000
Loan: income from main business
10000。
When business tax is accrued:
Borrow: main business taxes and surcharges
180
Loan: taxes payable-business tax payable 180.
Note: Tax basis = main business income 6.5438+0 million yuan-construction subcontracting 40 million yuan = 60 million yuan (ten thousand yuan).
Can I continue to deduct the input tax that was not deducted before cancellation of registration? Q: The general VAT taxpayer reorganizes assets. Can the input tax that was not deducted before the cancellation of registration be deducted?
A: According to
Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Tax Refund of Taxpayers' Assets Restructuring
"(People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.55, 20 12) stipulates that if a general VAT taxpayer transfers all assets, liabilities and services to other general VAT taxpayers in the process of asset restructuring, and cancels the tax registration according to procedures, the input tax that has not been deducted before the cancellation of registration can be carried forward to a new taxpayer for further deduction.
What does gold coin deduction 2 mean? ! % means deducting 2% of the payment.
For example, the payment 100 yuan, 2 yuan to 2%. The actual payment was made in 98 yuan,
Check the gold coin when placing an order.
I hope this helps.