Bút toán khấu trừ thuế lịch trực tiếp bóng đá hôm nay là như thế nào? Tài khoản nào dùng hạch toán thuế lịch trực
What is trực tiếp bóng đá euro hôm nay VAT deduction entry in Vietnam?
trực tiếp bóng đá euro hôm nay VAT deduction entry is one of trực tiếp bóng đá euro hôm nay important entries in tax accounting, especially for businesses engaged in trực tiếp bóng đá euro hôm nay trading of goods and services. It reflects trực tiếp bóng đá euro hôm nay process by which a business determines and records trực tiếp bóng đá euro hôm nay input VAT amount that can be deducted from trực tiếp bóng đá euro hôm nay output VAT payable.
In accounting transactions, trực tiếp bóng đá euro hôm nay VAT deduction entry is guided by Article 31 ofCircular 200/2014/TT-BTCas follows:
Account 158 - Goods in Bonded Warehouse
...
3. Accounting method for some main economic transactions
a) When importing raw materials, materials for producing export products, or processing export goods if placed in Bonded Warehouse, trực tiếp bóng đá euro hôm nay enterprise does not need to pay import tax and VAT for imported goods, record:
Debit Account 158 - Goods in Bonded Warehouse
Credit Account 331 - Payables to Suppliers.
b) When releasing imported raw materials from Bonded Warehouse to produce products, or process export goods, record:
Debit Account 621 - Direct Material Costs
Credit Account 158 - Goods in Bonded Warehouse.
c) When exporting finished products or export goods, processing goods for export into a Bonded Warehouse (if any), record:
Debit Account 158 - Goods in Bonded Warehouse
Credit Accounts 156, 155,...
d) When exporting goods from trực tiếp bóng đá euro hôm nay Bonded Warehouse (if any):
- Reflect trực tiếp bóng đá euro hôm nay cost of exported goods from Bonded Warehouse, record:
Debit Account 632 - Cost of Goods Sold
Credit Account 158 - Goods in Bonded Warehouse.
- Reflect trực tiếp bóng đá euro hôm nay revenue from exported goods from trực tiếp bóng đá euro hôm nay Bonded Warehouse, record:
Debit Accounts 111, 112, 131,...
Credit Account 511 - Sales Revenue and Service Provision.
đ) If trực tiếp bóng đá euro hôm nay export ratio is lower than trực tiếp bóng đá euro hôm nay tax-sheltered ratio, trực tiếp bóng đá euro hôm nay company must pay import tax and VAT for trực tiếp bóng đá euro hôm nay difference between trực tiếp bóng đá euro hôm nay quantity of products required to be exported and trực tiếp bóng đá euro hôm nay actual quantity exported:
- When determining trực tiếp bóng đá euro hôm nay import tax payable (if any), record:
Debit Account 632 - Cost of Goods Sold
Credit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (3333).
- When determining trực tiếp bóng đá euro hôm nay VAT for imported goods payable (if any), record:
Debit Account 133 - Deductible VAT (1331)
Credit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (33312).
- When actually paying import tax and VAT for imported goods (if any), record:
Debit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (3333, 33312)
Credit Accounts 111, 112,....
e) In cases where trực tiếp bóng đá euro hôm nay business is allowed by trực tiếp bóng đá euro hôm nay competent authority to sell goods from trực tiếp bóng đá euro hôm nay Bonded Warehouse in trực tiếp bóng đá euro hôm nay domestic market, trực tiếp bóng đá euro hôm nay enterprise must pay import tax and other taxes as prescribed.
- When allowed to use goods from trực tiếp bóng đá euro hôm nay Bonded Warehouse, trực tiếp bóng đá euro hôm nay enterprise must perform procedures to release goods from trực tiếp bóng đá euro hôm nay Bonded Warehouse, re-enter trực tiếp bóng đá euro hôm nay company's product and goods warehouse, and pay tax on these goods, record:
Debit Accounts 155, 156
Credit Account 158 - Goods in Bonded Warehouse.
- When determining trực tiếp bóng đá euro hôm nay import tax payable (if any), record:
Debit Accounts 155, 156
Credit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (3333).
- When determining trực tiếp bóng đá euro hôm nay VAT for imported goods payable (if any), record:
Debit Accounts 155, 156 (if not deductible)
Debit Account 133 - Deductible VAT (1331)
Credit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (33312).
- When actually paying import tax and VAT for imported goods, record:
Debit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (33312, 3333)
Credit Accounts 111, 112,....
g) In cases of selling goods stored in Bonded Warehouses in trực tiếp bóng đá euro hôm nay domestic market:
- Reflect trực tiếp bóng đá euro hôm nay cost of goods in Bonded Warehouse sold, record:
Debit Account 632 - Cost of Goods Sold
Credit Account 158 - Goods in Bonded Warehouse.
Simultaneously, trực tiếp bóng đá euro hôm nay accountant must determine and record trực tiếp bóng đá euro hôm nay import tax and VAT for imported goods, materials, these items.
- Reflect trực tiếp bóng đá euro hôm nay revenue from selling goods stored in Bonded Warehouses in trực tiếp bóng đá euro hôm nay domestic market, record:
Debit Accounts 111, 112, 131,...
Credit Account 511 - Sales Revenue and Service Provision
Credit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (33311).
h) In cases where materials, goods are brought into Bonded Warehouse, if damaged, deteriorated, not meeting export requirements, must be re-imported or destroyed:
- In case of re-import, record:
Debit Accounts 155, 156,....
Credit Account 158 - Goods in Bonded Warehouse.
- Simultaneously, must pay trực tiếp bóng đá euro hôm nay import tax and VAT for trực tiếp bóng đá euro hôm nay goods, materials,. determine trực tiếp bóng đá euro hôm nay tax payable as recorded in entry (e); When actually paying tax, record:
Debit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (33312, 3333)
Credit Accounts 111, 112,....
- In case of re-export (return to trực tiếp bóng đá euro hôm nay seller), record:
Debit Account 331- Payables to Suppliers
Credit Account 158 - Goods in Bonded Warehouse.
- In case of destruction of goods, materials, stored in Bonded Warehouse, record:
Debit Account 632 - Cost of Goods Sold (destroyed goods, materials)
Credit Account 158 - Goods in Bonded Warehouse.
What is trực tiếp bóng đá euro hôm nay VAT deduction entry in Vietnam? Which account is used for VAT accounting? (Image from trực tiếp bóng đá euro hôm nay Internet)
Which account is used for VAT accounting in Vietnam?
Based on Clause 2, Article 52 ofCircular 200/2014/TT-BTC, provisions are as follows:
Account 333 – Taxes and State Liabilities
...
3. Accounting method for some main economic transactions
3.1. VAT Payable (3331)
3.1.1. Accounting for Output VAT (Account 33311)
a) Accounting for output VAT payable by deduction method:
When issuing VAT invoices by deduction method and trực tiếp bóng đá euro hôm nay enterprise pays VAT by deduction method, trực tiếp bóng đá euro hôm nay accountant reflects revenue, income at sales prices excluding VAT; VAT payable is recorded separately at trực tiếp bóng đá euro hôm nay time of issuing trực tiếp bóng đá euro hôm nay invoice, record:
Debit Accounts 111, 112, 131 (total payment amount)
Credit Accounts 511, 515, 711 (prices excluding VAT)
Credit Account 3331 - VAT Payable (33311).
b) Accounting for output VAT payable by direct method
trực tiếp bóng đá euro hôm nay accountant can choose one of trực tiếp bóng đá euro hôm nay two following recording methods:
- Method 1: Immediately separates VAT payable when issuing invoices, perform as point a above;
- Method 2: Records revenue including VAT payable by direct method, periodically when determining VAT payable accountants reduce revenue, corresponding income:
Debit Accounts 511, 515, 711
Credit Account 3331 - VAT Payable (33311).
c) When paying VAT to trực tiếp bóng đá euro hôm nay State Budget, record:
Debit Account 3331 - VAT Payable
Credit Accounts 111, 112.
3.1.2. Accounting for VAT on Imported Goods (Account 33312)
a) When importing materials, goods, fixed assets, trực tiếp bóng đá euro hôm nay accountant reflects trực tiếp bóng đá euro hôm nay import tax payable, trực tiếp bóng đá euro hôm nay total payment amount, and trực tiếp bóng đá euro hôm nay value of materials, goods, fixed assets imported (excluding imported goods VAT), record:
Debit Accounts 152, 153, 156, 211, 611,...
Credit Account 333 - Taxes and Liabilities to trực tiếp bóng đá euro hôm nay State (3333)
Credit Accounts 111, 112, 331,...
b) Reflect trực tiếp bóng đá euro hôm nay VAT payable of imported goods:
- In case trực tiếp bóng đá euro hôm nay VAT on imported goods payable is deductible, record:
Debit Account 133 - Deductible VAT
Credit Account 3331 - VAT Payable (33312).
- In case trực tiếp bóng đá euro hôm nay VAT on imported goods payable is not deductible and must be included in trực tiếp bóng đá euro hôm nay value of materials, goods, fixed assets imported, record:
Debit Accounts 152, 153, 156, 211, 611,...
Credit Account 3331 - VAT Payable (33312).
c) When actually paying VAT of imported goods to trực tiếp bóng đá euro hôm nay State Budget, record:
Debit Account 3331 - VAT Payable (33312)
Credit Accounts 111, 112,...
d) In case of entrusted imports (applied to trực tiếp bóng đá euro hôm nay entrusting party)
- When receiving notification about VAT obligation on imported goods from trực tiếp bóng đá euro hôm nay trustee, trực tiếp bóng đá euro hôm nay entrusting party records trực tiếp bóng đá euro hôm nay VAT on imported goods payable as deductible, record:
Debit Account 133 - Deductible VAT
Credit Account 3331 - VAT Payable (33312).
- When receiving trực tiếp bóng đá euro hôm nay tax payment voucher into trực tiếp bóng đá euro hôm nay state budget from trực tiếp bóng đá euro hôm nay trustee, trực tiếp bóng đá euro hôm nay entrusting party reflects trực tiếp bóng đá euro hôm nay reduction in VAT obligation on imported goods, record:
Debit Account 3331 - VAT Payable (33312)
Credit Accounts 111, 112 (if paid immediately to trực tiếp bóng đá euro hôm nay trustee)
Credit Account 3388 - Other Payables (if payment to trực tiếp bóng đá euro hôm nay trustee is not immediate)
Credit Account 138 - Other Receivables (recognize reduction on prepayment to trực tiếp bóng đá euro hôm nay trustee for VAT on imported goods)
...
Thus, according to trực tiếp bóng đá euro hôm nay regulations, trực tiếp bóng đá euro hôm nay account used for VAT accounting is Account 3331, including: Account 33311 - Output VAT and Account 33312 - VAT on Imported Goods.
What are regulations onVAT deduction method in Vietnam?
Based on Article 10 ofValue Added Tax Law 2008, as amended by Clause 4 of Article 1Amended Value Added Tax Law 2013, trực tiếp bóng đá euro hôm nay provisions are as follows:
- trực tiếp bóng đá euro hôm nay deductible VAT method is regulated as follows:
+ VAT payable according to trực tiếp bóng đá euro hôm nay deduction method is equal to output VAT minus input VAT that is deductible;
+ Output VAT is trực tiếp bóng đá euro hôm nay total VAT of sold goods, services stated on trực tiếp bóng đá euro hôm nay VAT invoice.
trực tiếp bóng đá euro hôm nay VAT of goods, services sold, stated on trực tiếp bóng đá euro hôm nay VAT invoice, is trực tiếp bóng đá euro hôm nay taxable amount of trực tiếp bóng đá euro hôm nay goods, services sold, multiplied by trực tiếp bóng đá euro hôm nay VAT rate of those goods, services.
In cases where payment documents state trực tiếp bóng đá euro hôm nay price as including VAT, trực tiếp bóng đá euro hôm nay output VAT is determined by trực tiếp bóng đá euro hôm nay payment price minus trực tiếp bóng đá euro hôm nay deductible VAT determined according to trực tiếp bóng đá euro hôm nay provisions of point k, clause 1, Article 7 of trực tiếp bóng đá euro hôm nayValue Added Tax Law 2008;
+ Deductible input VAT is trực tiếp bóng đá euro hôm nay total VAT stated on VAT invoices for purchased goods, services, tax documents of imported goods, meeting trực tiếp bóng đá euro hôm nay conditions stipulated in Article 12 of trực tiếp bóng đá euro hôm nayValue Added Tax Law 2008.
- trực tiếp bóng đá euro hôm nay deductible tax method applies to business establishments that fully implement accounting policies, invoices, and documents according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law on accounting, invoices, documents, including:
+ Business establishments with annual revenue from trực tiếp bóng đá euro hôm nay sale of goods, providing services from one billion VND or more, except households and individual businesses;
+ Business establishments voluntarily registered to apply trực tiếp bóng đá euro hôm nay deduction tax method, except households and individual businesses.
- trực tiếp bóng đá euro hôm nay Government of Vietnam provides detailed regulations on this Article.
