Accounting entry of tax free material donation during epidemic period

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Selected answers

1. When enterprises donate tax-free materials during the epidemic:

Debit: non operating expenditure donation expenditure

Credit: inventory goods

Tax payable - VAT payable (input tax transferred out)

2. When carrying forward profits at the end of the period:

Debit: Profit of this year

Credit: non operating expenditure donation expenditure

During the epidemic period, when an enterprise makes tax free material donation, it can be handled through the "non operating expenditure" title and the "goods in stock" title, among which the "non operating expenditure" title is used to account for various non operating expenditures incurred by the enterprise. If the input tax has been deducted when the material is purchased, the input tax needs to be transferred out because the output tax is not recognized due to tax exemption when donating.

The most familiar stranger 2024-06-17 16:11:02

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Accounting entry of tax free material donation during epidemic period

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