How to perform accounting processing for golden tax tray expenses
In the daily business activities of an enterprise, when purchasing gold tax disks, relevant accounting should be carried out through the accounts of fixed assets, taxes payable, and administrative expenses. What is the specific accounting treatment?
How to make an account of the golden tax plate expenses?
General taxpayer
① At the time of initial purchase:
Debit: fixed assets (full amount)
Credit: bank deposits/accounts payable, etc
② VAT payable deducted according to regulations
Debit: taxes payable - VAT payable (tax deduction)
Credit: management fees, etc
Small scale taxpayer
① At the time of initial purchase:
Debit: fixed assets (full amount)
Credit: bank deposits/accounts payable, etc
② VAT payable deducted according to regulations
Debit: taxes payable - VAT payable
Credit: management fees, etc
Accounting content of management expense account: company funds, labor union funds, labor insurance premiums, unemployment insurance premiums, employment agency fees, board fees, business invitation fees, consulting fees, litigation fees, office fees, travel expenses, postal and telecommunications fees, greening fees Salary and welfare of management personnel.
The management expense belongs to the period expense, which is included in the current loss or benefit in the current period.
Enterprises should account for the occurrence and carry forward of administrative expenses through the "administrative expenses" account. The debit of this account registers various administrative expenses incurred by the enterprise, and the credit registers the administrative expenses transferred into the "profit of the current year" account at the end of the period. After carrying forward, this account should have no balance. This account performs detailed accounting according to the expense items of management expenses.
What are fixed assets?
Fixed assets refer to non monetary assets held by an enterprise for the purpose of producing products, providing labor services, leasing or operating management, which have been used for more than 12 months and have reached a certain value standard, including houses, buildings, machinery, machinery, means of transport and other equipment, appliances, tools, etc. related to production and operating activities. Fixed assets are not only the means of labor of enterprises, but also the main assets on which enterprises rely for production and operation.
Fixed assets can be recognized only when they meet the following conditions at the same time:
1. The economic benefits related to the fixed assets are likely to flow into the enterprise
2. The cost of the fixed assets can be reliably measured