On several of turnover tax accounting tax accounting adjustments

[Abstract] tax planning in the tax equivalent of internal accounting reports accounting, accounting and tax accounting adjustment is equivalent to external reporting, accounting, tax accounting adjustments in the tax accounting calculation based on the status of living. In separate tax accounting and Financial Accounting, the tax necessary accounting adjustments to accounting, tax accounting adjustments of accounting Research is necessary. In this paper, business tax, resource tax, urban maintenance and construction tax, turnover tax of several accounting standards and tax laws in the differences, the main independent Research in tax accounting under the premise of the business tax tax accounting adjustment of turnover tax accounting method.

[Keywords:] business tax; resource tax; urban maintenance and construction tax; tax accounting; adjusted accounting

Financial Accounting tax accounting is based on the information provided, the provisions of the tax law adjustments, the tax is calculated based on the taxes (mainly the taxable income and taxable income) and tax liability and file tax returns and tax planning . the adjustment of tax accounting tax accounting will be accounted for is the accounting standards (including accounting standards and accounting system) accounting resulting in a total profit of the Financial Accounting, accounting income taxes payable by the tax law adjusted to account for tax accounting in taxable income, taxable income and tax payable process.

Accounting tax accounting adjustment based on the status of living in tax accounting. In tax accounting and accounting separation financial circumstances, tax accounting accounting adjustments will become more complicated. Tax accounting adjustments of specific accounting methods include adjusting entries, accounting of direct and indirect adjustment adjust the accounting, adjustment methodology, adjusted accounting information. adjustment of tax accounting entries to adjust accounting and Financial Accounting and computing are also different. turnover tax in the Financial Accounting and tax accounting differences there are permanent differences in both timing differences and tax accounting accounting adjustments have both direct and indirect adjustment of accounting accounting adjustment. relative to the adjustment of income tax accounting tax accounting, tax accounting adjustment of turnover tax should be simple accounting of some importance to be worse, but the turnover tax accounting tax accounting adjustments complication is that the consumption tax, business tax, resource tax, urban maintenance and construction tax adjustment calculation will affect the income tax adjustment of accounting, while the consumption tax, business tax, resource tax adjustment accounting will also affect the city construction tax and Education Additional charges accounting adjustment.

Turnover tax in the current financial accounting treatment of financial accounting and tax accounting is the practice of unity, reflecting the requirements of tax law, many dealing with breaches of the principle of comparability, the actual cost principles of the general principles of financial accounting, the Financial Accounting and tax accounting separation of the circumstances, the financial accounting treatment of these turnover tax should be improved, the tax accounting adjustments described in this article that accounting practice is conducted on this basis.

This paper studies the business tax, resource tax, urban maintenance and construction tax accounting tax accounting adjustment of adjusting entries, because the accounting adjustments in the tax accounting, preparation of adjusting entries is the most important, the preparation of adjusting entries, the Tax information can be registered accounting, tax accounting accounting adjustment results can be obtained.


First, the business tax accounting tax accounting adjustments

Accounting Standards (including accounting standards and accounting system) on the main business revenue is recognized using the accrual, and the business tax ordinances main business revenue is recognized on a cash basis used. Business tax regulations, sales tax, business tax occurs time of receipt of main business income of the taxpayer money or obtain a copy of the main business income to obtain credentials for the day of payment, the form of advance payment when the taxpayer providing taxable services, transfer of land use rights and other intangible assets, sale of real estate, according to the tax law should be Jijiao sales tax, and financial accounting only as "advances from customers (or accounts receivable)," included in the balance, only when the provision of services, transfer of intangible assets, selling real estate compliance with accounting standards for revenue recognition conditions are not recognized until the main operating revenue. Therefore, the tax accounting for adjustments to accounting than sales tax above the relevant accounting standards and tax income and adjusted earnings between related enterprises accounted for, the main is the main business income adjustments (these differences are timing differences .)
Pre-payment, the accounting treatment of financial accounting for the debit "bank deposits", credited to "advance accounts (or accounts receivable)" account; when the recognition of revenue, debit "bank deposits", "receipts in advance" such account, credited to "the main business income."
Pre-payment, the tax accounting adjusting entries to debit "advances from customers (or accounts receivable) adjustment" account, credited to "the main business income adjustment" account; When providing services, transferring intangible assets, sale of real estate by accounting standards require the recognition of main business income, adjusting entries to debit, "the main business income adjustment" account, credited to "advance accounts (or accounts receivable) adjustment" account.

Under the existing income tax law, the calculation of taxable income, according to the income and expense accrual recognized, therefore, sales tax, the adjustment of the main business income tax does not affect the adjustment. Therefore, the adjustment entries in the "Main revenue adjustment "without carry-over" profit for the year to adjust. "
Business tax payable according to financial accounting in the "main business income" of the credit balance plus tax accounting in the "main business income adjustment" account by the amount of credit occurred, "the main business income adjustment" occurred debit accounts to determine the amount of taxable income .

Taxable income = financial accounting in the "main business income" of the credit balance + tax accounting in the "main business income adjustment" account of the occurrence of the amount of credit - tax accounting, "the main business income adjustment" occurred the amount of the debit account
Adjustment Amount = Taxable Income × tax rate - financial accounting, "Taxes payable - business tax payable" account credit balance
If the above adjustment amount is greater than zero, was adjusted by; If the above amount of the adjustment is less than zero, was reduced.

When the sales tax increase was adjusting entries to: debit, "Business tax and surcharges adjustment - Business Tax Adjustment" account, credited to "Taxes payable Adjustment - adjustment of business tax payable" account; business tax reduction when adjusting entries to: Debit "Taxes payable Adjustment - adjustment of business tax payable" account, credited to "adjust the business tax and surcharges - business tax adjustment" account.

Tax accounting business tax adjustment also affects the urban maintenance and construction tax, Education surtax and income tax adjustments. Because of the urban maintenance and construction tax, additional Education tax based on value-added tax, business tax, consumption tax, three kinds of tax turnover tax is based on tax tax, so tax adjustment of business tax, urban maintenance and construction tax, Education surtax should be adjusted accordingly.

Due to sales tax included in the calculation of corporate income tax can be taxable income deductions when adjusted by Business tax payable (the "Business tax and surcharges Adjustment - business tax adjustment" account as a debit balance), will reduce the amount of taxable income, adjusting entry to debit "profit for the year adjustment" account, credited to "adjust the business tax and surcharges - business tax adjustment" account. Business tax payable reduced (the "adjustment of business tax and surcharges - business tax adjustment" account as a credit balance ), will increase the amount of taxable income, adjusting entries and on the contrary, that the debit "business tax and surcharge adjustment" account, credited to "profit for the year adjustment" account.

To calculate the amount of corporate business tax payable, the enterprise should be carried forward in the end adjusting entries: When the "Taxes payable Adjustment - adjustment of business tax payable" account for the debit balance (the current month to reduce business tax adjustments), debit "should pay taxes Fee - Business tax payable "account, credited to" Taxes payable Adjustment - adjustment of business tax payable "account; when the" tax payable Adjustment - adjustment of business tax payable "account for the credit balance (the current month to increase sales tax adjustment), by Ji "Taxes payable Adjustment - adjustment of business tax payable" account, credited to "Taxes payable - business tax payable" account.

Corporate business tax payable in the amount of carry-over of financial accounting adjusting entries after the "tax payable - business tax payable" account credit balance.

Business tax tax accounting adjustments accounted for only by indirect adjustment, but also by direct adjustment of accounting, accounting standards and tax laws related to income and adjusted earnings between related enterprises accounted for by direct adjustment of accounting, the accounting and tax laws of different revenue recognition principle differences in the formation of the main business income accounted for by indirect adjustment of accounting adjustments, which is to determine the tax adjustments, and then determine the amount of tax payable.


Second, the resource tax accounting tax accounting adjustments

Tax accounting and financial accounting tax accounting for differences in resources exists only in the outsourcing of business processing into solid salt, liquid salt processing time (the difference between permanent), business-to-sales of mineral products, mineral products produced for own use, acquisition minerals are not tax accounting treatment of financial accounting and tax accounting is basically the same, there is no difference, so no adjustment.

Provisions of the existing financial accounting treatment, corporate purchasing untaxed mineral products, will withholding taxes included in the mineral resource tax real cost, and business process outsourcing into a solid salt, liquid salt, the resource tax to pay the tax due can offset the tax law, excluding the actual cost of the liquid salt, which is obviously the actual cost and accounting principles, comparability principle does not match.

Business process outsourcing liquid salt into a solid salt, the existing financial accounting methods are: the resources by allowing tax deduction, debit "Taxes payable - resource tax payable" account, according to the price charged to be credited against resource outsourcing the difference between after-tax debit "material procurement" and other accounts, according to the full purchase price to be paid, credited to "bank deposits", "accounts payable" and other accounts. This provision is essentially a financial accounting and tax accounting unity circumstances, tax laws and accounting standards to accommodate the approach taken. Therefore, in the current financial accounting and tax accounting one case, no tax accounting accounting adjustment, which is some people believe that the separation of tax accounting reasons no lies.

Links to Research Papers Download http://www.hi138.com Tax accounting and financial accounting in the case of separation, the purchasing untaxed mineral products and outsourcing for the processing of solid and liquid salt salt resource tax paid taxes in the financial accounting should be included in all of the actual cost of the asset by outside Share price (including tax deductible resources) debit "material procurement" and other accounts, credit "bank deposits", "accounts payable" and other accounts.

Resource tax accounting tax accounting adjustments should be used directly to adjust the accounting.

Tax accounting and financial accounting in the case of separation, in tax accounting, should be purchased for the processing of solid salt and liquid resources to pay tax salt tax deductible, the adjustment amount of liquid salt by outsourcing and the unit tax amount deducted. expressed by the formula:
Adjustment Amount = Quantity × Unit purchased liquid salt tax
In tax accounting, adjusting entries to debit "Taxes payable Adjustment - adjustment of resource tax payable" account, credited to "the main business expense adjustment" account. Which, the lender should have a "material procurement adjustment" account, However, with the outsourcing of liquid salt storage, processing and sale of salt into a solid, should be separately transferred to the "raw material adjustment", "production costs of adjustment", "main operating expenses adjusted."
To calculate the amount of business tax payable of resources, the enterprise should be carried forward in the end adjusting entry: Debit "Taxes payable - resource tax payable" account, credited to "adjust taxes payable - payable resource tax adjustment" account.

Enterprise resource taxes payable in the amount of carry-over of financial accounting adjusting entries after the "tax payable - Resource Tax payable" account credit balance.

Adjustment of payable tax amount of resources also affects the adjustment of income tax, resource tax is a tax accounting adjustments reduced the major. Because of resource taxes can be deducted before the income tax, resource tax payable is reduced, it will increase the taxable income, adjusted debit entry for the "profit for the year adjustment" account, credited to "business tax and surcharge adjustments" account.


Third, the urban maintenance and construction tax accounting tax accounting adjustments

Urban maintenance and construction tax is VAT, consumption tax and business tax units and individuals, with its three types of taxes actually paid the tax levied as a tax based on a tax.

Urban maintenance and construction tax is calculated based on tax tax, that is, three turnover tax (value added tax, consumption tax, sales tax) based on the taxable amount, tax rates, according to some, it is value-added tax, consumption tax, sales tax, three tax adjustment, inevitably affects the urban maintenance and construction tax, urban maintenance and construction tax would be adjusted accordingly.

Urban maintenance and construction tax accounting tax accounting adjustments include the adjustment of metering and accounting records.

Urban maintenance and construction tax differences between the three kinds of turnover tax for permanent differences, differences in the turnover tax with three of the same nature. It will not tax the year after tax impact of accounting adjustments. Meanwhile, urban maintenance and construction tax adjusting entry due to the difference to be hedging.

Urban maintenance and construction tax adjustment measured in two ways, these two methods can be used simultaneously, confirm each other. A method called direct method, another method can be called the indirect method.

(A) direct method
Adjust the amounts for the three turnover tax and tax payable after adjustment of products and financial accounting in the "Taxes payable - payable urban maintenance and construction tax," the difference between a credit balance account. With the formula is:
Tax law by the city maintenance and construction tax payable after adjustment = amount payable × rate of the three tax
Urban maintenance and construction tax adjustment amount = tax payable after adjustment × three rates - Financial Accounting "Taxes payable - payable urban maintenance and construction tax" credit balance account
Urban maintenance and construction tax rate of 1%, 5%, 7% three.

If the above adjustment amount is greater than zero, was adjusted by; If the above amount of the adjustment is less than zero, was reduced.

(B) the indirect method
Because of the urban maintenance and construction tax is based on the three tax turnover tax (VAT, consumption tax, business tax) the tax deduction to tax, from the qualitative point of view, urban maintenance and construction tax to adjust the direction and amount of the three tax adjustments in the same direction, the three tax adjustment by the urban maintenance and construction tax increase was also, on the contrary, the three tax reduction is also reduced city maintenance and construction tax.

From the perspective of quantitative analysis, urban maintenance and construction tax adjustment amount shall be the amount of turnover tax and the tax adjustment three urban maintenance and construction tax rate of the product. With the formula is:
Urban maintenance and construction tax adjustment in the amount of turnover tax = tax accounting adjustments for the three tax rates applicable to the total ×
Adjustment, such as value-added tax, consumption tax, business tax tax increase was the third entry is a debit adjustment, "Business tax and surcharges adjustment" account, credited to "adjust tax payable - payable city construction tax adjustment" account. Such as the three Tax reduction is adjusting entries and the opposite.

Because of the urban maintenance and construction tax as a business, "Business tax and surcharges," included in the corporate income tax deductible items, urban maintenance and construction tax adjustment also affects the income tax adjustment. Payable by the city maintenance and construction tax adjustment, it will reduce the taxable income, adjusting entries to debit "profit for the year adjustment" account, credited to "business tax and surcharge adjustments" account. payable urban maintenance and construction tax reduction, will increase the taxable income, adjusting entries and on the contrary, Debit "Business tax and surcharges adjustment" account, credited to "profit for the year adjustment" account.

For the calculation of corporate tax amount payable urban maintenance and construction, business should be carried forward in the end adjusting entries: When the "Taxes payable Adjustment - City maintenance and construction tax payable adjustment" account as a debit balance, it said should be adjusted to reduce the payable urban maintenance and construction tax, debit "Taxes payable - city construction tax payable" account, credited to "Taxes payable Adjustment - adjustment of city construction tax payable" account; and when the "tax payable Adjustment - urban maintenance and construction tax payable adjustment "account as a credit balance, it said that the city should be adjusted to increase the maintenance and construction tax payable, shall be debited to" adjust taxes payable - payable city construction tax adjustment "account, credited to" payable Tax - City maintenance and construction tax payable "account.

Urban maintenance and construction business taxes payable amounted to carry the financial accounting of adjusting entries after the "tax payable - payable urban maintenance and construction tax" credit balance accounts.

Urban maintenance and construction tax accounting tax accounting adjustments accounted for by direct adjustment of its tax base for the three tax deduction, the tax base adjustment is completed in three tax adjustments, therefore, the adjustment of urban maintenance and construction tax accounting can be used directly to adjust.


Fourth, additional Education tax accounting accounting adjustments

In theory, additional education is not a tax, but in the actual tax work, education surtax collected by the tax authorities, in the calculation of taxable income can be deducted, can be deemed a tax. It is also maintained with the City construction tax, as is the turnover tax by three tax (VAT, consumption tax, business tax) to tax tax tax. When the three tax adjustment of turnover tax, will inevitably affect the surcharge for education, it must also be adjusted. Etc tax accounting direct adjustment to adjust accounting accounting, tax allowances for three of its tax base, the adjustment of its tax base has been completed in three tax adjustments, therefore, additional education direct adjustment of the adjustment can be accounted for.

For additional education as a business, "Business tax and surcharges," included in the corporate income tax deductible items, additional education also affect the adjustment of income tax adjustments.

Additional education tax accounting adjustments include measuring and recording accounting adjustment of accounting.

Permanent differences, Etc difference, with three differences in the turnover tax of the same nature. Because it does not tax the year after tax impact of accounting adjustments. Meanwhile, additional education of adjusting entry due to the difference shall be hedge.

Additional education There are two ways to adjust the measurement, these two methods can be used at the same time, confirm each other. A method called direct method, another method can be called the indirect method.

(A) direct method
Adjust the amount of turnover tax for the three adjusted rate of tax payable and collection of product and financial accounting in the "Other payables - payable additional education," the difference between a credit balance account.

Education surcharge payable by the amount of the tax law = tax payable after adjustment three × tax rate
Additional education adjustment amount = tax payable after adjustment three × tax rate - financial accounting, "Other payables - education surtax payable" account credit balance
The rate of levy by the local education surcharge of 3% -5% in the range determined.

If the above adjustment amount is greater than zero, was adjusted by; If the above amount of the adjustment is less than zero, was reduced.

(B) the indirect method
Turnover tax for education surcharge is based on the three tax (VAT, consumption tax, business tax) the tax deduction to tax, from the perspective of qualitative analysis, the amount of additional education to adjust the direction and the three tax adjustments in the same direction, the three tax increase was the also adjusted by additional education, on the contrary, the three tax reduction also reduced the surcharge for education.

From the perspective of quantitative analysis, adjust the amount of additional education should be adjusted for the amount of turnover tax and education surtax three tax levy rate of product. With the formula is:
Additional education to adjust the amount of turnover tax = tax accounting adjustments for the three tax levy rate of total ×
Accounting tax accounting adjustments, if the value-added tax, consumption tax, sales tax, total tax increase was three (additional education adjustment amount is greater than zero) are recorded as a debit adjusting "sales taxes and additional adjustment" account, credited to "other payable shall adjust - adjusted education surtax payable "account. such as the three combined tax reduction (to adjust the amount of additional education is less than zero) then adjust the contrast with the previous entries, that debit" other payment adjustments - education expenses payable Additional adjustment "account, credited to" business tax and surcharge adjustments "account.

Adjusted by additional education, it will be reduced taxable income and taxable income, adjusting entries to: debit "profit for the year adjustment" account, credited to "business tax and surcharge adjustment" account; the other hand, education costs additional reduction, it will be adjusted by the amount of taxable income and taxable income, adjusting entries to: debit, "Business tax and surcharges adjustment" account, credited to "profit for the year adjustment" account.

Education surcharge payable for the calculation of the amount of business, enterprises should be carried forward in the end adjusting entries: When the "other payment adjustments - adjust the education surtax payable" account for the debit balance, the debit "Other payables - education surcharge payable "account, credited to" other payment adjustments - adjust the education surtax payable "account; when the" other payment adjustments - adjust the education surtax payable "account for the credit balance, the debit" Other payment adjustments - adjust the education surtax payable "account, credited to" Other payables - education surcharge payable "account.

The amount payable for the additional education enterprise financial accounting adjusting entries in the carry-over after the "Other payables - payable additional education" credit balance accounts.


[References]
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[2] Deng Zhonghua. Tax accounting adjustment of the characteristics of accounting Opinion [J]. Accounting Monthly, 2004, (10).

[3] Deng Zhonghua, Fu Guizhen. On the adjustment of tax accounting method [J]. Financial Theory and Practice, 1999, (5).

[4] Fu Gui-zhen, Deng Zhonghua. On Several Issues of Tax Accounting [J]. Hunan Social Science, 2003, (6).

[5] Deng Zhonghua. On account of the method of tax accounting adjustments and features [J]. Business Accounting, 2006, (2).

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