| Notice of the Ministry of Finance on Issuing the Provisions on the Accounting Treatment of Value-added Tax | | 财政部关于印发《增值税会计处理规定》的通知 |
| (No. 22 [2016] of the Ministry of Finance) | | （财会[2016]22号） |
| The relevant ministries and commissions of the State Council; the relevant central enterprises; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; and the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 国务院有关部委，有关中央管理企业，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处： |
| In order to further regulate the accounting treatment of value-added tax (“VAT”) and promote the implementation of the Notice on Comprehensively Implementing the Pilot Program of Replacing Business Tax with Valued-Added Tax (No. 36 [2016], Ministry of Finance), we have developed the Provisions on the Accounting Treatment of Value-added Tax, which are hereby issued to you for your compliance and implementation. | | 为进一步规范增值税会计处理，促进《关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）的贯彻落实，我们制定了《增值税会计处理规定》，现印发给你们，请遵照执行。 |
| Annex: Provisions on the Accounting Treatment of Value-added Tax | | 附件：增值税会计处理规定 |
| Ministry of Finance | | 财政部 |
| December 3, 2016 | | 2016年12月3日 |
| Annex: | | 附件： |
| Provisions on the Accounting Treatment of Value-added Tax | | 增值税会计处理规定 |
| In accordance with theInterim Regulation of the People's Republic of China on Value-added Tax and the Notice on Comprehensively Implementing the Pilot Program of Replacing Business Tax with Valued-Added Tax (No. 36 [2016], Ministry of Finance) and other relevant provisions, the relevant provisions on the accounting treatment of VAT are hereby presented as follows: | | 根据《中华人民共和国增值税暂行条例》和《关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）等有关规定，现对增值税有关会计处理规定如下： |
| I. Accounting Items and Columns Setting | | 一、会计科目及专栏设置 |
| A general VAT taxpayer shall set up such accounting sub-itemsas "VAT payable," “VAT unpaid,” “VAT prepaid,” “Input Tax to Be Credited,” “Input Tax to Be Certified,” “Pending Output VAT,” “Remaining VAT Credit,” “Simple Tax Computation,” “VAT payable on the Transfer of Financial Commodities,” and “Withheld VAT” under the item of “Tax Payable.” | | 增值税一般纳税人应当在“应交税费”科目下设置“应交增值税”、“未交增值税”、“预交增值税”、“待抵扣进项税额”、“待认证进项税额”、“待转销项税额”、“增值税留抵税额”、“简易计税”、“转让金融商品应交增值税”、“代扣代交增值税”等明细科目。 |
| (1) A general VAT taxpayer shall set up such columns as “Input Tax,” “Output Tax Credit,” “Tax paid,” “Transfer-out of VAT unpaid,” “Taxes Reduced or Exempted,” “Export Credit against Tax payable on Domestically Sold Products,” “Output VAT,” “Export Tax Refund,” “Transfer-out of Input Tax,” and “Transfer-out of VAT overpaid” under the detailed account of “VAT payable”: | | （一）增值税一般纳税人应在“应交增值税”明细账内设置“进项税额”、“销项税额抵减”、“已交税金”、“转出未交增值税”、“减免税款”、“出口抵减内销产品应纳税额”、“销项税额”、“出口退税”、“进项税额转出”、“转出多交增值税”等专栏。其中： |
| (a) The special column of “Input Tax” records the amount of VAT a general taxpayer pays or bears for its purchase of goods, processing or repair labor services, services, intangible assets or immovable properties, which is allowed to be credited against the output tax of the current period. | | 1．“进项税额”专栏，记录一般纳税人购进货物、加工修理修配劳务、服务、无形资产或不动产而支付或负担的、准予从当期销项税额中抵扣的增值税额； |
| (b) The special column of “Output Tax Credit” records the reduced output tax of a general taxpayer due to the deduction of the sales amount under the provisions of the current VAT system. | | 2．“销项税额抵减”专栏，记录一般纳税人按照现行增值税制度规定因扣减销售额而减少的销项税额； |
| (c) The special column of “Tax paid” records the amount of VAT payable which has been paid by a general taxpayer in the current month. | | 3．“已交税金”专栏，记录一般纳税人当月已交纳的应交增值税额； |
| (d) The special columns of “Transfer-out of VAT unpaid” and “Transfer-out of VAT overpaid” respectively record the amount of VAT payable but unpaid or VAT overpaid in the current month, and is transferred out by the general taxpayer after the end of each month. | | 4．“转出未交增值税”和“转出多交增值税”专栏，分别记录一般纳税人月度终了转出当月应交未交或多交的增值税额； |
| (e) The special column of “Taxes Reduced or Exempted” records the amount of VAT that is allowed to be reduced or exempted by a general taxpayer under the provisions of the current VAT system. | | 5．“减免税款”专栏，记录一般纳税人按现行增值税制度规定准予减免的增值税额； |
| (f) The special column of “Export Credit against Tax payable on Domestically Sold Products” records the credit of the input tax on export goods as calculated by a general taxpayer that implements the method of “tax exemption, offset and refund” as required against the tax payable on domestically sold products. | | 6．“出口抵减内销产品应纳税额”专栏，记录实行“免、抵、退”办法的一般纳税人按规定计算的出口货物的进项税抵减内销产品的应纳税额； |
| (g) The special column of “Output Tax” records the amount of VAT that shall be collected by a general taxpayer for its sales of goods,processing or repair labor services, intangible assets or immovable properties. | | 7．“销项税额”专栏，记录一般纳税人销售货物、加工修理修配劳务、服务、无形资产或不动产应收取的增值税额； |
| (h) The special column of “Export Tax Refund” records the amount of VAT refunded as required to a general taxpayer for exporting goods, processing or repair labor services, services, or intangible assets. | | 8．“出口退税”专栏，记录一般纳税人出口货物、加工修理修配劳务、服务、无形资产按规定退回的增值税额； |
| (i) The special column of “Transfer-out of Input Tax” records the amount of input tax that shall not be credited against output tax and is transferred out because the general taxpayer suffers from any abnormal loss in the process of purchasing goods, processing or repair labor services, services, intangible assets or immovable properties or for any other reason. | | 9．“进项税额转出”专栏，记录一般纳税人购进货物、加工修理修配劳务、服务、无形资产或不动产等发生非正常损失以及其他原因而不应从销项税额中抵扣、按规定转出的进项税额。 |
| (2) The sub-item of "VAT unpaid” calculates the amount of VAT payable but unpaid, overpaid or prepaid in the current month transferred from the sub-item of “VAT payable” or “VAT prepaid” by a general taxpayer after the end of a month, and the amount of VAT unpaid during previous periods and paid in the current month. | | （二）“未交增值税”明细科目，核算一般纳税人月度终了从“应交增值税”或“预交增值税”明细科目转入当月应交未交、多交或预缴的增值税额，以及当月交纳以前期间未交的增值税额。 |
| (3) The sub-item of “VAT prepaid” calculates the amount of VAT that shall be prepaid by a general taxpayer for transferring immovable properties, providing immovable property operating lease services, providing construction services, selling self-developed real estate projects by means of prepayment, etc., and other VAT that shall be prepaid under the provisions of the current VAT system. | | （三）“预交增值税”明细科目，核算一般纳税人转让不动产、提供不动产经营租赁服务、提供建筑服务、采用预收款方式销售自行开发的房地产项目等，以及其他按现行增值税制度规定应预缴的增值税额。 |
| (4) The sub-item of “Input Tax to Be Credited” calculates the amount of input tax allowed to be credited by a general taxpayer that has obtained the required VAT credit voucher and been certified by the tax authority against the amount of output tax during the following periods under the provisions of the current VAT system, including the input tax on the immovable properties acquired by the general VAT taxpayer after May 1, 2016 and entered in account books as fixed assets or the projects under construction in respect of immovable properties acquired after May 1, 2016, which is allowed to be credited against output tax during the following periods under the provisions of the current VAT system, and the input tax as indicated or calculated on the un-cross-checked VAT credit voucher obtained by the general taxpayersubject to the administration of tax mentoring period. | | （四）“待抵扣进项税额”明细科目，核算一般纳税人已取得增值税扣税凭证并经税务机关认证，按照现行增值税制度规定准予以后期间从销项税额中抵扣的进项税额。包括：一般纳税人自2016年5月1日后取得并按固定资产核算的不动产或者2016年5月1日后取得的不动产在建工程，按现行增值税制度规定准予以后期间从销项税额中抵扣的进项税额；实行纳税辅导期管理的一般纳税人取得的尚未交叉稽核比对的增值税扣税凭证上注明或计算的进项税额。 |
| (5) The sub-item of “Input Tax to Be Certified” calculates the amount of input tax that shall not be credited by a general taxpayer against the amount of output tax in the current period because it is not certified by the tax authority, including the input tax allowed to be credited by a general taxpayer that has obtained the required VAT credit voucher under the provisions of the current VAT system but has not been certified by the tax authority, and the input tax indicated on the customs bills of payment concerning which the general taxpayer applies for audit but no “conformity” result of audit has been obtained. | | （五）“待认证进项税额”明细科目，核算一般纳税人由于未经税务机关认证而不得从当期销项税额中抵扣的进项税额。包括：一般纳税人已取得增值税扣税凭证、按照现行增值税制度规定准予从销项税额中抵扣，但尚未经税务机关认证的进项税额；一般纳税人已申请稽核但尚未取得稽核相符结果的海关缴款书进项税额。 |
| (6) The sub-item of “Pending Output Tax” calculates the amount of VAT which needs to be determined as output tax during the following periods because the relevant income (or gains) of a taxpayer from selling goods, processing or repair labor services, services, intangible assets or immovable properties has been confirmed but the VAT payment obligation has not occurred. | | （六）“待转销项税额”明细科目，核算一般纳税人销售货物、加工修理修配劳务、服务、无形资产或不动产，已确认相关收入（或利得）但尚未发生增值税纳税义务而需于以后期间确认为销项税额的增值税额。 |
| (7) The sub-item of “Remaining VAT Credit” calculates the portion of the remaining end-of-period VAT credit of an original general VAT taxpayer concurrently engaged in the sale of services, intangible assets or immovable properties by the date when the taxpayer is included in the pilot program of replacing business tax with VAT, which shall not be credited against the output tax on sales of services, intangible assets or immovable properties under the provisions of the current VAT system. | | （七）“增值税留抵税额”明细科目，核算兼有销售服务、无形资产或者不动产的原增值税一般纳税人，截止到纳入营改增试点之日前的增值税期末留抵税额按照现行增值税制度规定不得从销售服务、无形资产或不动产的销项税额中抵扣的增值税留抵税额。 |
| (8) The sub-item of “Simple Tax Computation” calculates the provision for and deduction, prepayment and payment of VAT and other business incurred by a general taxpayer through the simple tax computation method. | | （八）“简易计税”明细科目，核算一般纳税人采用简易计税方法发生的增值税计提、扣减、预缴、缴纳等业务。 |
| (9) The sub-item of “VAT payable on the Transfer of Financial Commodities” calculates the amount of VAT incurred by a VAT taxpayer from the transfer of financial commodities. | | （九）“转让金融商品应交增值税”明细科目，核算增值税纳税人转让金融商品发生的增值税额。 |
| (10) The sub-item of “Withheld VAT” calculates the withheld VAT on a taxpayer's purchase of any taxable act conducted within the territory of China by an overseas entity or individual that has established no business institution within the territory of China. | | （十）“代扣代交增值税”明细科目，核算纳税人购进在境内未设经营机构的境外单位或个人在境内的应税行为代扣代缴的增值税。 |
| A small-scale taxpayer may set up the sub-item of “VAT payable” but is not required to set up the aforesaid special columns and the sub-items excluding “VAT payable on the Transfer of Financial Commodities” and “Withheld VAT” under the item of “Tax payable.” | | 小规模纳税人只需在“应交税费”科目下设置“应交增值税”明细科目，不需要设置上述专栏及除“转让金融商品应交增值税”、“代扣代交增值税”外的明细科目。 |
| II. Accounting Treatment | | 二、 |
| (1) Accounting treatment for acquiring assets, accepting labor services and other business | | （一）取得资产或接受劳务等业务的账务处理。 |
| (a) Accounting treatment when input tax on purchase or other business is allowed to be credited. Where a general taxpayer purchases goods, processing or repair labor services, services, intangible assets or immovable properties, it shall debit the amount that shall be calculated into the relevant costs or assets under “Materials in Transit” or “Materials,” “Commodities in Stock,” “Production Costs,” “Intangible Assets,” “Fixed Assets,” “Management Expenses”, etc. debit the VAT creditable certified in the current month under the item of “Tax payable - VAT payable (Input Tax),” debit the VAT creditable not certified in the current month under the item of “Tax Payable - Input Tax to Be Certified,” and credit the amount payable or already paid under “Accounts payable,” “Notes payable,” “Bank Deposits”, etc. When return of goods occurs, if the original special VAT invoice has been certified, the accounting entries to the contrary shall be made according to the special red-letter VAT invoice issued by the tax authority; or if the original special VAT invoice has not been certified, the invoice shall be returned and the accounting entries to the contrary shall be made. | | 1．采购等业务进项税额允许抵扣的账务处理。一般纳税人购进货物、加工修理修配劳务、服务、无形资产或不动产，按应计入相关成本费用或资产的金额，借记“在途物资”或“原材料”、“库存商品”、“生产成本”、“无形资产”、“固定资产”、“管理费用”等科目，按当月已认证的可抵扣增值税额，借记“应交税费--应交增值税（进项税额）”科目，按当月未认证的可抵扣增值税额，借记“应交税费--待认证进项税额”科目，按应付或实际支付的金额，贷记“应付账款”、“应付票据”、“银行存款”等科目。发生退货的，如原增值税专用发票已做认证，应根据税务机关开具的红字增值税专用发票做相反的会计分录；如原增值税专用发票未做认证，应将发票退回并做相反的会计分录。 |
(b) Accounting treatment when input tax on purchase or other business is not allowed to be credited. Where the input tax on a general taxpayer's purchase of goods, processing or repair labor services, services, intangible assets or immovable properties used for any taxable item to which the simple tax computation method applies or for a VAT-exempt item or for collective welfare or individual consumption, etc., is not allowed to be credited against output tax under the provisions of the current VAT system, when the special VAT invoice has been obtained, the taxpayer shall make a debit entry under the relevant cost or asset items, that is, it shall make a debit entry under the item of “Tax Payable - Input Tax to Be Certified,” and make a credit entry under “Bank Deposits,” “Accounts payable”, etc. Upon certification by the tax authority, it shall make a debit entry under relevant cost or asset items, and make a credit entry under the item of “Tax payable - VAT payable (Transfer-out of Input Tax).”
．．．．．． | | 2．采购等业务进项税额不得抵扣的账务处理。一般纳税人购进货物、加工修理修配劳务、服务、无形资产或不动产，用于简易计税方法计税项目、免征增值税项目、集体福利或个人消费等，其进项税额按照现行增值税制度规定不得从销项税额中抵扣的，取得增值税专用发票时，应借记相关成本费用或资产科目，借记“应交税费--待认证进项税额”科目，贷记“银行存款”、“应付账款”等科目，经税务机关认证后，应借记相关成本费用或资产科目，贷记“应交税费--应交增值税（进项税额转出）”科目。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥800.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |