Notice of the Shanghai Municipal Finance Bureau on the Accounting Treatment for Balance Taxation in Relation to the Pilot Replacement of Business Tax with Value-added Tax (for Trial Implementation)

上海市财政局关于营业税改征增值税试点有关差额征税会计处理的通知（试行）

Promulgating Institution: Shanghai Municipal Finance Bureau

Promulgating Date: 01/30/2012

Effective Date: 01/01/2012

颁布机关: 上海市财政局

颁布时间: 01/30/2012

实施时间: 01/01/2012

To finance bureaus at the district/county level,

In accordance with the unified accounting system of the State, the Notice on the Pilot Replacement of Business Tax with Value-added Tax in the Transportation Industry and Certain Modern Service Industries in Shanghai Municipality (Cai Shui [2011] No. 111) and other pertinent provisions, the accounting treatment for balance taxation in relation to the pilot replacement of business tax with value-added tax (“VAT”) in certain enterprises across Shanghai Municipality are hereby clarified as follows:

  各区县财政局:

  根据国家统一的会计制度和《关于在上海市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》(财税〔2011〕111号)等相关规定,现将本市部分企业实施营业税改征增值税试点有关差额征税的会计处理明确如下:

1. Accounting treatment for balance taxation on general taxpayers

(1). Where a general taxpayer amongst the taxpayers covered under the pilot replacement provides taxable services, if the revenue recognition conditions are satisfied, the general taxpayer shall debit titles such as “bank deposits” and “accounts receivable” according to the sums actually received or ought to be received, credit titles such as “tax payable--VAT payable (output tax)” according to the VAT payable under tax laws, and then credit titles such as “core business revenue” and “other operating revenues” according to the recognized service revenues.

(2) Where a general taxpayer amongst the taxpayers covered under the pilot replacement receives taxable services and balance taxation is applicable under relevant provisions, the general taxpayer shall debit titles such as “tax payable--VAT payable (output tax)” according to the VAT amount deductible under tax laws, debit titles such as “core business cost” according to the difference between the amount actually paid or ought to be paid and the aforementioned VAT amount, and then credit titles such as “bank deposit” and “accounts payable” according to the sums actually paid or ought to be paid. Other circumstances under which balance taxation is applicable shall be treated with reference to the foregoing provisions.

    一、一般纳税人差额征税的会计处理

  1.试点纳税人中的一般纳税人提供应税服务,应在符合收入确认条件时,按照实际收到或应收的价款,借记“银行存款”、“应收账款”等科目,按照税法规定应交纳的增值税额,贷记“应交税费——应交增值税(销项税额)”等科目,按照确认的服务收入,贷记“主营业务收入”、“其他业务收入”等科目。

  2.试点纳税人中的一般纳税人接受应税服务时,按规定可以实行差额征税的,按照税法规定允许扣减的增值税额,借记“应交税费——应交增值税(销项税额)”等科目,按照实际支付或应付的金额与上述增值税额的差额,借记“主营业务成本”等科目,按照实际支付或应付的金额,贷记“银行存款”、“应付账款”等科目。其他按照规定可以实行差额征税的,比照上述处理。

2. Accounting treatment for balance taxation on small-scale taxpayers

(1) Where a small-scale taxpayer amongst the taxpayers covered under the pilot replacement provides taxable services, if the revenue recognition conditions are satisfied, the small-scale taxpayer shall debit titles such as “bank deposits” and “accounts receivable” according to the sums actually received or ought to be received, credit titles such as “tax payable--VAT payable” according to the VAT payable under tax laws, and then credit titles such as “core business revenue” and “other operating revenues” according to the recognized service revenues.

(2) Where a small-scale taxpayer amongst the taxpayers covered under the pilot replacement receives taxable services and balance taxation is applicable under relevant provisions, the small-scale taxpayer shall debit titles such as “tax payable--VAT payable” according to the VAT amount deductible under tax laws, debit titles such as “core business cost” according to the difference between the amount actually paid or ought to be paid and the aforementioned VAT amount, and then credit titles such as “bank deposit” and “accounts payable” according to the sums actually paid or ought to be paid. Other circumstances under which balance taxation is applicable shall be treated with reference to the foregoing provisions.

    二、小规模纳税人差额征税的会计处理

  1.试点纳税人中的小规模纳税人提供应税服务,应在符合收入确认条件时,按照实际收到或应收的价款,借记“银行存款”、“应收账款”等科目,按照税法规定应交纳的增值税额,贷记“应交税费——应交增值税”等科目,按照确认的服务收入,贷记“主营业务收入”、“其他业务收入”等科目。

  2.试点纳税人中的小规模纳税人接受应税服务时,按规定可以实行差额征税的,按照税法规定允许扣减的增值税额,借记“应交税费——应交增值税”等科目,按照实际支付或应付的金额与上述增值税额的差额,借记“主营业务成本”等科目,按照实际支付或应付的金额,贷记“银行存款”、“应付账款”等科目。其他按照规定可以实行差额征税的,比照上述处理。

3. Effective date

This Notice shall come into effect on January 1, 2012. New provisions promulgated by the Ministry of Finance on the aforementioned issues, if any, shall prevail.

Shanghai Municipal Finance Bureau

January 30, 2012

    三、施行日期

  本通知自2012年1月1日起执行。财政部如对上述事项制发新的规定的，以财政部的规定为准。

  上海市财政局

  二O一二年一月三十日