How Do We Make Accounting Entries For Enterprises With Low Return?
(1) when goods are exported and when revenue is realized, they are made according to export sales (FOB price).
accounting treatment
Borrowing: accounts receivable (or bank deposits, etc.): main business income (or other business income, etc.)
(2) at the end of the month, according to the "tax rebate summary form",
Exemption from tax refund
"No tax exemption and deduction" should be done as follows: Borrowing: main business cost: tax payable: VAT payable.
(3) at the end of the month, the following accounting treatments should be calculated according to the "tax refund amount" calculated in the consolidated declaration form for Tax Rebates: Borrowing: other receivables -- export tax rebates: tax payable: VAT payable.
Export tax rebate
)
(4) at the end of the month, according to the "tax exemption" calculated in the consolidated declaration form for tax rebates, the following accounting treatments should be taken: Borrowing: tax payable: VAT payable (export reduction of domestic sales tax payable): tax payable: VAT payable (export tax rebate).
(5) when receiving export tax refund, do the following accounting treatment: Borrow: bank deposit loan: other receivables export tax refund
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