There is no hard and fast rule, and it is ok to directly reduce "business tax and surcharges" or increase "non-operating income". Considering that under normal circumstances, the subject of "business tax and surcharge" should keep a certain proportion with "business income", and it is generally better to make it "non-business income".
Debit: bank deposit
Loan: tax refund for non-operating income
Supplement to the question:
Calculate the return. It was not linked to other accounts receivable at that time.
Do I have to pay the due tax-urban construction tax?
Don't offset the "tax payable-urban construction tax", otherwise the subject of tax payable will be uneven.
How to make accounting entries for the additional refund of education fees?
Cumulative time:
Borrow: business tax and surcharges
Loan: Taxes payable-education surcharge
time of payment
Borrow: Taxes payable-education surcharge
Lend out bank deposits
When returning: by: bank deposit.
Loan: non-operating income
How to deal with the accounts of VAT refund?
The accounting treatment is as follows: 1. Revenue is recognized according to normal sales: bank deposits or accounts receivable loans: taxes payable on main business income-value-added tax payable (output tax); 2. Pay the VAT payable this month when paying the VAT. Borrow: Taxes payable-VAT payable (tax paid) Loan: Bank deposits pay VAT unpaid in the previous period; 3.
The accounting treatment is as follows: 1. Revenue is recognized according to normal sales: bank deposits or accounts receivable loans: taxes payable on main business income-value-added tax payable (output tax); 2. Pay the VAT payable this month when paying the VAT. Borrow: Taxes payable-VAT payable (tax paid) Loan: Bank deposits pay VAT unpaid in the previous period; 3.
I have made the above summary about the returned urban construction tax and how to add entries, hoping to help everyone. I would like to take this opportunity to remind you that general VAT taxpayers should set up VAT payable, VAT unpaid, VAT prepaid, input tax to be deducted, input tax to be certified, tax to be resold, VAT retained, simple tax calculation, VAT payable for financial goods transfer and VAT withheld on behalf of others under the subject of tax payable. Please pay attention to this website for more useful accounting suggestions.