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Pay taxes coachs period shunt problem
From;  Author:Stand originally

This unit coachs for pay taxes period, purchase fixed assets this month 10064.96, the amount of tax to be paid 1711.04. This month bill already attestation. Want to fall excuse me, when doing shunt 1711.04 it is to do should pay value added tax (income tax) , still do wait for touch deduct input tax. Purchase goods that month a batch, bill already arrived, not attestation, when that does shunt, the amount of tax to be paid is to do should pay value added tax (income tax) , still do wait for touch deduct income tax

The problem is additional: What buy fixed assets to be system of make out an invoice of value added tax

Remember: Our country value added tax attributes value added tax of type of production, namely when our country value added tax is being calculated, do not allow to deduct fixed assets with pay taxes gold.

1, say according to you, the fixed assets that purchases this month 10064.96 yuan, input tax 1711.04 yuan, add up to 11776 yuan. The value of enter an item in an account of fixed assets should be 11776 yuan. The bill that buys fixed assets cannot have touching buckling, need not undertake attestation so, if already attestation, you should go to what duty Wu branch cancels attestation. Cent collection:

Borrow: Fixed assets 11776 yuan
Borrow: Bank deposit 11776 yuan

2, the bill that does not have attestation, had better put account of next month reentry, can make appraisal enter an item in an account first this month, take no account of imposition part. Next month rushs first sell appraised price, next again according to bill enter an item in an account, enter an item in an account when ministry of the amount of tax to be paid borrows write down “ to should hand in taxes - should pay value added tax - course of input tax ” .

3, of course your unit coachs at pay taxes period, according to the country duty invents report [regulation of 2004]51 date file, coach period special to the value added tax of collection bill executes average taxpayer “ is compared first right, touch after buckle ” . “ is compared first right, touch after buckling ” is to point to coach period after the attestation of bill of income of value added tax that average taxpayer enterprise obtains, accuse a system to upload attestation information to undertake comparing is opposite to total bureau through defending bogus tax first, each will allot to visit town as a result than be opposite after total bureau compares pair of ends, bureau of tax of each director state will be not had than be opposite by accident news announcement coachs period average taxpayer enterprise undertakes touching buckling (receive in the second month of attestation commonly compare pair of results) .
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