增值稅會(huì)計(jì)核算PPT培訓(xùn)課件講義

1、增值稅會(huì)計(jì)核算,?,?,?,?,?,?,?,?,?,增值稅概述,增值稅的會(huì)計(jì)科目設(shè)置,銷項(xiàng)稅額的會(huì)計(jì)核算,進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,進(jìn)項(xiàng)稅額轉(zhuǎn)出的會(huì)計(jì)核算,出口退稅的會(huì)計(jì)核算,減免稅款的會(huì)計(jì)核算,一般納稅人應(yīng)納稅額的會(huì)計(jì)核算及申報(bào)表的填制,小規(guī)模納稅人應(yīng)納增值稅的會(huì)計(jì)核算及申報(bào)表的填制,增值稅概述,?,征稅范圍,銷售或者進(jìn)口的貨物。貨物是指有形動(dòng)產(chǎn)，,包括電力、熱力、,氣體在內(nèi),提供加工、修理修配勞務(wù),同銷售貨物,混合銷售,兼營(yíng)非應(yīng)稅勞務(wù),?,納稅義務(wù)人,?,.,一般納稅人和小規(guī)模納稅人的認(rèn)定,?,稅率,?,一般納稅人應(yīng)納稅額的計(jì)算,.,銷項(xiàng)稅額的計(jì)算,進(jìn)項(xiàng)稅額的計(jì)算,?,準(zhǔn)予從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)

2、稅額,?,不得從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額,?,應(yīng)納稅額的計(jì)算,?,小規(guī)模納稅人應(yīng)納稅額的計(jì)算,一般納稅人增值稅的會(huì)計(jì)科目設(shè)置,?,應(yīng)交稅金,應(yīng)交增值稅,進(jìn)項(xiàng)稅額,已交稅金,減免稅款,出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額,轉(zhuǎn)出未交增值稅,銷項(xiàng)稅額,出口退稅,進(jìn)項(xiàng)稅額轉(zhuǎn)出,轉(zhuǎn)出多交增值稅,?,應(yīng)交稅金,未交增值稅,小規(guī)模納稅人增值稅的會(huì)計(jì)科目設(shè)置,?,應(yīng)交稅金,應(yīng)交增值稅,增值稅檢查調(diào)整,?,凡檢查后應(yīng)調(diào)減賬面進(jìn)項(xiàng)稅額或調(diào)增銷項(xiàng)稅額和進(jìn)項(xiàng),稅額轉(zhuǎn)出的數(shù)額，借記有關(guān)科目，貸記本科目；凡檢,查后應(yīng)調(diào)增賬面進(jìn)項(xiàng)稅額或調(diào)減銷項(xiàng)稅額和進(jìn)項(xiàng)稅額,轉(zhuǎn)出的數(shù)額，借記本科目，貸記有關(guān)科目；全部調(diào)賬,事項(xiàng)入賬后，應(yīng)結(jié)出本賬戶的余

3、額，并對(duì)該余額進(jìn)行,處理。處理之后，本賬戶無(wú)余額。,工業(yè)企業(yè)銷項(xiàng)稅額的會(huì)計(jì)核算,?,一般銷售方式下銷項(xiàng)稅額的會(huì)計(jì)核算,直接收款方式下銷項(xiàng)稅額的會(huì)計(jì)核算,托收承付、委托銀行收款方式下銷項(xiàng)稅額的會(huì)計(jì)核算,賒銷和分期收款方式下銷項(xiàng)稅額的會(huì)計(jì)處理,預(yù)收貨款方式下銷項(xiàng)稅額的會(huì)計(jì)核算,?,視同銷售方式下銷項(xiàng)稅額的會(huì)計(jì)核算,將貨物交付他人代銷的銷項(xiàng)稅額的會(huì)計(jì)核算,設(shè)有兩個(gè)以上機(jī)構(gòu)并實(shí)行統(tǒng)一核算的納稅人，將貨物從一個(gè),機(jī)構(gòu)移送至其他機(jī)構(gòu)（不在同一縣、市）用于銷售的銷項(xiàng)稅,額的會(huì)計(jì)核算,將自產(chǎn)或委托加工的貨物用于非應(yīng)稅項(xiàng)目、職工福利及個(gè)人,消費(fèi)的銷項(xiàng)稅額的會(huì)計(jì)核算,將自產(chǎn)、委托加工或購(gòu)買的貨物作為投資的銷項(xiàng)稅額

4、的會(huì)計(jì),核算,將自產(chǎn)、委托加工或購(gòu)買的貨物無(wú)償贈(zèng)送他人的銷項(xiàng)稅額的,會(huì)計(jì)核算,將自產(chǎn)、委托加工或購(gòu)買的貨物分配給股東或投資者的銷項(xiàng),稅額的會(huì)計(jì)核算,?,特殊銷售方式下銷項(xiàng)稅額的會(huì)計(jì)核算,價(jià)外費(fèi)用的會(huì)計(jì)核算,混合銷售行為的會(huì)計(jì)核算,兼營(yíng)非應(yīng)稅勞務(wù)行為的會(huì)計(jì)核算,包裝物銷售、包裝物押金的會(huì)計(jì)核算,?,包裝物銷售的銷項(xiàng)稅額的會(huì)計(jì)核算,?,包裝物押金,折扣銷售方式銷項(xiàng)稅額的會(huì)計(jì)核算,以舊換新方式銷項(xiàng)稅額的會(huì)計(jì)核算,還本銷售方式銷項(xiàng)稅額的會(huì)計(jì)核算,以物易物方式銷項(xiàng)稅額的會(huì)計(jì)核算,以物抵債方式銷項(xiàng)稅額的會(huì)計(jì)核算,銷售自己使用過的固定資產(chǎn)的銷項(xiàng)稅額的會(huì)計(jì)核算,?,銷貨退回及折讓的銷項(xiàng)稅額的會(huì)計(jì)核算,商業(yè)企業(yè)

5、銷項(xiàng)稅額的會(huì)計(jì)核算,?,商業(yè)批發(fā)企業(yè)銷項(xiàng)稅額的會(huì)計(jì)核算,一般銷售商品業(yè)務(wù)的銷項(xiàng)稅額的會(huì)計(jì)核算,視同銷售行為銷項(xiàng)稅額的會(huì)計(jì)核算,?,委托代銷商品,?,銷售代銷商品,買斷方式代銷商品,收取手續(xù)費(fèi)方式,?,商業(yè)零售企業(yè)銷項(xiàng)稅額的會(huì)計(jì)核算,進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,?,國(guó)內(nèi)采購(gòu)貨物的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,工業(yè)企業(yè)國(guó)內(nèi)采購(gòu)貨物的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,?,實(shí)際成本法的會(huì)計(jì)核算,?,計(jì)劃成本法的會(huì)計(jì)核算,.,商業(yè)企業(yè)國(guó)內(nèi)采購(gòu)貨物的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,?,進(jìn)價(jià)核算制的會(huì)計(jì)核算,?,售價(jià)核算制的會(huì)計(jì)核算,運(yùn)費(fèi)的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,.,購(gòu)進(jìn)農(nóng)產(chǎn)品的會(huì)計(jì)核算,收購(gòu)廢舊物資的會(huì)計(jì)核算,購(gòu)貨過程中發(fā)生短缺毀損的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算

6、,購(gòu)進(jìn)貨物用于非應(yīng)稅項(xiàng)目的會(huì)計(jì)核算,外購(gòu)貨物發(fā)生退貨、折讓的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,?,?,?,?,?,進(jìn)口貨物的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,投資轉(zhuǎn)入貨物的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,接受捐贈(zèng)貨物的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,委托加工貨物進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,接受應(yīng)稅勞務(wù)的進(jìn)項(xiàng)稅額的會(huì)計(jì)核算,進(jìn)項(xiàng)稅額轉(zhuǎn)出的會(huì)計(jì)核算,?,購(gòu)進(jìn)貨物改變用途時(shí)進(jìn)項(xiàng)稅額轉(zhuǎn)出的會(huì)計(jì)核算,?,貨物發(fā)生非正常損失時(shí)進(jìn)項(xiàng)稅額轉(zhuǎn)出的會(huì)計(jì)核算,企業(yè)貨物發(fā)生非正常損失，在未查明原因之前，按照該貨物,的實(shí)際成本與轉(zhuǎn)出的進(jìn)項(xiàng)稅額之和借記“待處理財(cái)產(chǎn)損益”,科目，貸記“原材料”、“庫(kù)存商品”等科目，貸記“應(yīng)交,稅金應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）”科目。,出口退稅的會(huì)計(jì)核

7、算,?,外貿(mào)企業(yè)出口貨物退稅的會(huì)計(jì)核算,?,生產(chǎn)企業(yè)出口貨物“免抵退”稅的會(huì)計(jì)核算,生產(chǎn)企業(yè)出口退稅的會(huì)計(jì)核算,?,當(dāng)期應(yīng)納稅額的計(jì)算,當(dāng)期應(yīng)納稅額,=,當(dāng)期內(nèi)銷貨物的銷項(xiàng)稅額,-,（當(dāng)期進(jìn)項(xiàng)稅額,-,當(dāng)期免抵退稅不得,免征和抵扣稅額）,?,免抵退稅額的計(jì)算,免抵退稅額,=,出口貨物離岸價(jià)外匯人民幣牌價(jià)出口貨物退稅率,-,免抵退稅,額抵減額,其中：,免抵退稅額抵減額,=,免稅購(gòu)進(jìn)原材料價(jià)格出口貨物退稅率,?,當(dāng)期應(yīng)退稅額和免抵稅額的計(jì)算,如當(dāng)期應(yīng)納稅額的計(jì)算結(jié)果為負(fù)數(shù)，且其絕對(duì)值,當(dāng)期免抵退稅額，則,當(dāng)期應(yīng)退稅額,=,|,當(dāng)期應(yīng)納稅額,|,當(dāng)期免抵稅額,=,當(dāng)期免抵退稅額,-,當(dāng)期應(yīng)退稅額,如當(dāng)期應(yīng)納稅額的計(jì)算結(jié)果為負(fù)數(shù)，且其絕對(duì)值當(dāng)期免抵退稅額，則,當(dāng)期應(yīng)退稅額,=,當(dāng)期免抵退稅額,當(dāng)期免抵稅額,=0,?,免抵退稅不得免征和抵扣稅額,=,出口貨物離岸價(jià)外匯人民幣牌,價(jià)（出口貨物征稅率,-,出口貨物退稅率）,-,免抵退稅不得免征和,抵扣稅額抵減額,?,免抵退稅不得免征和抵扣稅額抵減額,=,免稅購(gòu)進(jìn)原材料價(jià)格,（出口貨物征稅率,-,出口貨物退稅率）,.,生產(chǎn)企業(yè)出口退稅的申報(bào),生產(chǎn)企業(yè)出口退稅申報(bào)表的填制,減免稅款的會(huì)計(jì)核算,?,直接減免增值稅的會(huì)計(jì)核算,?,先征后返、即征即退增值稅的