The transfer-out of VAT input tax refers to the change of use or abnormal loss of the purchased goods. The original deducted input tax should be transferred out and included in the tax payable-VAT payable (transfer-out of input tax). However, whether the losses in some special circumstances are abnormal, and how to transfer the deductible input tax and the amount of the transfer, in practice, it is often necessary for enterprise financial personnel to make a careful analysis, correctly judge the nature of the losses, and strictly distinguish the boundaries between "transfer of input tax" and "deemed sales" to avoid tax disputes caused by accounting errors.
Paper Keywords: input tax transfer; VAT payable; Abnormal loss; Buy goods; Accounting; Tax law?
China's "Provisional Regulations on Value-added Tax" stipulates: (1) Abnormal losses of goods, products in process and finished products purchased by enterprises; (2) Taxpayers purchase goods or taxable services and change their uses (such as non-taxable items, tax-exempt items, collective welfare or personal consumption, etc.). ); The deducted input tax must be transferred out and may not be deducted from the output tax. The reason why the input tax has to be transferred out is because the original purchased goods or taxable services cannot generate the output tax of value-added tax, and the deducted input tax has lost its source of deduction. However, in practice, it is necessary for enterprise financial personnel to analyze, study and judge whether the losses under some special circumstances are abnormal losses, and how and how much the deducted input tax is transferred. This paper discusses and analyzes the accounting treatment of VAT input tax transfer out in the following situations.
I. Transfer-out input tax due to inventory purchase shortage or damage
(1) If raw materials purchased by enterprises are in short supply or damaged, they should be handled as appropriate. Case 1: reasonable loss in transit, such as natural loss in procurement, that is, normal loss. Materials are carried forward to the warehouse according to the actual cost, and the total cost of raw materials remains unchanged, but the unit cost of raw materials increases, and the input tax will not be transferred out. Case 2: Unreasonable loss in procurement, that is, abnormal loss. Before the cause is found out, the loss cost and its input tax will be transferred to the subject of "property loss and surplus to be treated", and relevant accounting treatment will be carried out after the cause is found out. Regarding abnormal losses, according to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, abnormal losses refer to losses other than normal losses in the production and operation of enterprises, including: 1, natural disaster losses; 2. Losses such as theft, loss, mildew and qualitative change of inventory caused by poor management; 3. Other abnormal losses. The tax law adopts a "positive list" method for abnormal losses, and what is not listed in the tax law does not belong to the category of abnormal losses. Therefore, if raw materials purchased by enterprises are damaged due to insufficient supply, accountants should first correctly judge the nature of inventory loss, that is, normal loss or abnormal loss, and then conduct accounting treatment according to relevant accounting methods.
Example1:Company A is a general taxpayer of value-added tax, and purchased material A from Company B in June of 5438+02. The special VAT invoice indicates that the material quantity is 500kg, the unit price is 200 yuan, the amount is 100000 yuan, and the VAT is 17000 yuan. In addition, pay the transportation fee 300 yuan (the input tax can be calculated at the deduction rate of 7%). On June 5438+05, the materials were inspected and put into storage, and it was found that 20 kilograms were missing, which was an unreasonable loss, and the reason was to be investigated.
(2) First of all, the economic business has made it clear that the shortage is an unreasonable loss (abnormal loss), and the accounting treatment of this business is: 1. Before finding out the reason, debit the actual purchasing cost of material A to the "materials in transit" account100000+300× 93% =100279 yuan. The input tax paid for purchasing materials is17000+300× 7% =17021yuan. Debit the subject of "tax payable-value-added tax payable (input tax)" and credit the related subjects such as "bank deposit". This step does not involve the transfer of input tax; 2. Calculate the actual cost of warehousing materials. Due to the shortage and damage in the procurement stage, materials in short supply should not bear the transportation and miscellaneous expenses of this batch of materials. Therefore, the cost of material shortage is 20×200=4000 yuan, the cost of material acceptance and warehousing is 100279-4000 = 96279 yuan, and the input tax is transferred out to 4000× 17%=680 yuan. The accounting treatment is as follows:
(1) Borrow: raw materials-material A 96279.00
Loan: goods in transit 96279.00
(2) Debit: loss and surplus of pending property-loss and surplus of pending current assets: 4680.00.
Lending: in-transit material 4000
Taxes payable-VAT payable (transfer-out input tax) 680.00
As can be seen from the above accounting treatment, the actual deductible input tax of the enterprise is 1634 1 yuan, not 1702 1 yuan. From the perspective of enterprises, the tax burden of enterprises has increased, but from the perspective of tax law, it is in line with the regulations.
Two. Transfer-out of input tax for inventory shortage
The Accounting System for Business Enterprises stipulates that the inventory of an enterprise should be counted regularly, and the cost of loss-making inventory should be transferred to the subject of "pending property loss and surplus" before the reasons are found out. Whether the input tax of inventory loss should be transferred to the subject of "pending property loss and surplus" at the same time is not clearly stipulated in the enterprise accounting system. In the "Regulations on Accounting Treatment of Value-added Tax" No.83 [1993], it is stipulated that if the goods, in-process products and finished products purchased by an enterprise have abnormal losses, the input tax should be passed through "tax payable-value-added tax payable" (. However, before finding out the reason of the inventory, the financial personnel can't determine whether the inventory with inventory loss belongs to abnormal loss. If it is normal loss, the input tax does not need to be transferred out. If all the input tax of inventory loss is transferred out before the reason is found out, it may cause enterprises to pay more value-added tax and harm the interests of enterprises. Therefore, the author thinks that it is only necessary to transfer the inventory cost of inventory loss to the subject of "loss and overflow of pending property", and then determine the corresponding input tax after finding out the reason. What is the basis for calculating the transfer-out input tax? In 2009, the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pre-tax Deduction Policy for Enterprise Asset Loss issued by the competent department of finance and taxation, Caishui \ [2009 \] No.57, stipulates that the balance after deducting the residual value from the damaged or scrapped inventory of the enterprise shall be used as the basis for calculating the transfer-out input tax. This paper standardizes the tax treatment methods and procedures of enterprise asset losses, and whether the tax treatment of asset losses is correct or not directly affects the identification results and tax burden of enterprise asset losses by tax authorities. In practice, the mistakes in tax treatment of many asset losses in enterprises lie not in improper treatment methods and procedures, but in many misunderstandings in tax treatment of asset losses, that is, treating normal losses as abnormal losses or treating abnormal losses as normal losses. The input tax involved in the former should not be transferred out, but it was transferred out, which increased the burden of enterprise value-added tax and was not recognized by the tax authorities, causing unnecessary tax disputes. The latter should be transferred out but not transferred out, which often leads to the tax risk of underpaying taxes.
Three. Transfer-out of input tax for change of use of purchased goods or taxable services.
The change of use of purchased goods usually refers to the act of changing the use of purchased goods internally without any treatment. For non-taxable items, tax-exempt items, collective welfare or personal consumption, the deducted input tax shall be transferred out. According to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax: (1) When taxpayers can accurately divide the non-deductible input tax, they can transfer the consumed inventory according to the input tax deducted at the time of purchase; (2) If the transferred-out input tax cannot be accurately determined, the transferred-out input tax shall be calculated according to the actual cost of inventory consumption. If the enterprise adopts the second method, its calculation result is generally greater than the first method, because on the one hand, the actual cost of inventory includes not only the purchase price, but also the purchase cost of inventory; On the other hand, different tax rates may be applied to the consumed inventory, such as 17% tax rate and 7% deduction rate (transportation fee). If the purchase price, miscellaneous fees and transportation fees included in the actual cost of the changed inventory cannot be accurately divided, it is not reasonable to calculate the input VAT by multiplying the actual cost by the tax rate of 17%, which will increase the tax burden of the enterprise, because the transportation fees included in the actual cost are calculated at the deduction rate of 7%. This shows how important the accuracy of accounting is to the tax payment of enterprises.