From the current monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan), it will be expanded to those who pay no more than 654.38+million yuan (quarterly sales or turnover does not exceed 300,000 yuan).
Therefore, the value-added tax is exempted below 30 thousand yuan, and there is no need to do accounting treatment of education surcharge and local education surcharge. Value-added tax of 30,000 to 65,438+10,000 is inevitable, but additional education fees and local education fees are exempt. Specific accounting treatment is as follows:
1, when revenue is recognized
Borrow: bank deposits, etc.
Loan: income from main business
Taxes payable-VAT payable
2. Withdraw:
Borrow: main business taxes and surcharges
Loan: taxes payable-urban construction tax payable
Taxes payable-education surcharge payable
Taxes payable-local education surcharge payable, etc.
3. Period-end carry-over:
Borrow: taxes payable-education surcharge payable
Taxes payable-local education surcharge payable, etc.
Loan: Non-operating income tax relief
Extended data:
The national tax system is formulated according to the overall situation of the national economy and is universal. However, in the development of national economy, there will always be some individual, special or temporary situations, such as the development of new products and the occurrence of natural disasters.
In order to combine the universality and particularity of tax, better reflect the tax policy and help develop production, tax reduction and exemption should be implemented on the basis of a unified tax system.
Tax relief methods:
① Time can be divided into regular shifts and irregular shifts. The former is limited to tax reduction and exemption within the prescribed time limit, and generally will not continue to reduce or take care of it after the expiration; The latter is a tax reduction or exemption for specific taxpayers and specific tax recipients within a certain range, and there is no fixed time limit for tax reduction or exemption.
② In nature, it can be divided into policy relief, difficult relief and general relief. Policy relief refers to tax relief given in coordination with relevant national policies; Difficult relief refers to the implementation of tax reduction and exemption for taxpayers who have difficulties in paying taxes under special circumstances; General relief refers to other general tax relief.
③ According to the relationship with tax law, it can be divided into statutory relief and non-statutory relief. The former refers to the tax reduction and exemption clearly stipulated in the basic tax law; The latter refers to the tax reduction and exemption stipulated by administrative regulations other than the basic tax law.
Baidu encyclopedia-tax relief