Provisions on Accounting Treatment of Enterprises under the Pilot Program for Replacing Business Tax with Value-added Tax

营业税改征增值税试点有关企业会计处理规定

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2012] No. 13

Promulgating Date: 07/05/2012

Effective Date: 07/05/2012

颁布机关: 财政部

文   号: 财会[2012]13号

颁布时间: 07/05/2012

实施时间: 07/05/2012

Pursuant to the Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the "Pilot Plan for the Imposition of Value-Added Tax to Replace Business Tax" (Cai Shui [2011] No. 110) and other relevant provisions, the accounting treatment of enterprises under the pilot program for Replacing business tax (”BT”) with value-added tax (“VAT”) is hereby provided for as follows:

  根据“财政部、国家税务总局关于印发《营业税改征增值税试点方案》的通知”（财税„2011‟110 号）等相关规定，现就营业税改征增值税试点有关企业会计处理规定如下：

1. Accounting treatment of difference between two tax systems for pilot taxpayers

    一、试点纳税人差额征税的会计处理

(1) Accounting treatment of general taxpayers

  （一）一般纳税人的会计处理

Where a general taxpayer provides taxable services and is allowed to deduct the prices it pays to non-pilot taxpayers from its sales according to relevant provisions on the BT to VAT program during the term of the pilot program, it shall add a subsidiary title “output tax offset under the BT to VAT program” under the title “taxes and dues payable - VAT payable”, to record the amount of reduced output tax due to the deduction of its sales according to relevant provisions. In addition, it shall set up subsidiary accounts for “prime operating revenue”, “prime operating cost” and relevant account titles according to business categories.

  一般纳税人提供应税服务，试点期间按照营业税改征增值税有关规定允许从销售额中扣除其支付给非试点纳税人价款的，应在“应交税费——应交增值税”科目下增设“营改增抵减的销项税额”专栏，用于记录该企业因按规定扣减销售额而减少的销项税额；同时，“主营业务收入”、“主营业务成本”等相关科目应按经营业务的种类进行明细核算。

Where an enterprise accepts taxable services and is allowed to deduct the output tax from its sales according to relevant provisions, it shall debit the amount of output tax thus reduced to “taxes and dues payable - VAT payable (output tax offset under the BT to VAT program)”, debit the difference between the amount actually paid or payable and the amount of the aforesaid VAT to “prime operating cost” and other relevant account titles, and credit the amount actually paid or payable to “bank deposit”, “account payable” and other relevant account titles.

  企业接受应税服务时，按规定允许扣减销售额而减少的销项税额，借记“应交税费——应交增值税（营改增抵减的销项税额）”科目，按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，按实际支付或应付的金额，贷记“银行存款”、“应付账款”等科目。

An enterprise making accounting treatment only once at the end of a given period shall, at the end of the period, debit the amount of reduced output tax due to deduction of sales that is allowed for the period according to relevant provisions to “taxes and dues payable - VAT payable (output tax offset under the BT to VAT program)” and credit the same to “prime operating cost” and other relevant account titles.

  对于期末一次性进行账务处理的企业，期末，按规定当期允许扣减销售额而减少的销项税额，借记“应交税费——应交增值税（营改增抵减的销项税额）”科目，贷记“主营业务成本”等科目。

(2) Accounting treatment of small-scale taxpayers

  （二）小规模纳税人的会计处理

Where a small-scale taxpayer provides taxable services and is allowed to deduct the prices it pays to non-pilot taxpayers from its sales according to relevant provisions on the BT to VAT program during the term of the pilot program, it shall directly write off the amount of reduced VAT payable due to deduction of sales against “taxes and dues payable - VAT payable”.

  小规模纳税人提供应税服务，试点期间按照营业税改征增值税有关规定允许从销售额中扣除其支付给非试点纳税人价款的，按规定扣减销售额而减少的应交增值税应直接冲减“应交税费——应交增值税”科目。

Where an enterprise accepts taxable services, it shall debit the amount of reduced VAT payable due to deduction of sales that is allowed for the period according to relevant provisions to “taxes and dues payable - VAT payable”, debit the difference between the amount actually paid or payable and the amount of the aforesaid VAT to “prime operating cost” and other relevant account titles, and credit the amount actually paid or payable to “bank deposit”, “account payable” and other relevant account titles.

  企业接受应税服务时，按规定允许扣减销售额而减少的应交增值税，借记“应交税费——应交增值税”科目，按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，按实际支付或应付的金额，贷记“银行存款”、“应付账款”等科目。

An enterprise making accounting treatment only once at the end of a given period shall, at the end of the period, debit the amount of reduced VAT payable due to deduction of sales that is allowed for the period according to relevant provisions to “taxes and dues payable - VAT payable” and credit the same to “prime operating cost” and other relevant account titles.

  对于期末一次性进行账务处理的企业，期末，按规定当期允许扣减销售额而减少的应交增值税，借记“应交税费——应交增值税”科目，贷记“主营业务成本”等科目。

2. Accounting treatment of end-of-period overpaid VAT

    二、增值税期末留抵税额的会计处理

Where a former general VAT payer who provides taxable service in a pilot area has overpaid VAT as of the beginning of the month when the pilot program starts which cannot be deducted from the output tax on taxable services according to relevant provisions on the BT to VAT program, the taxpayer shall add a subsidiary title “overpaid VAT” under the title “taxes and dues payable”.

  试点地区兼有应税服务的原增值税一般纳税人，截止到开始试点当月月初的增值税留抵税额按照营业税改征增值税有关规定不得从应税服务的销项税额中抵扣的，应在“应交税费”科目下增设“增值税留抵税额”明细科目。

At the beginning of the month when the pilot program starts, the enterprise shall debit the overpaid VAT that cannot be deducted from the output tax on taxable services to “taxes and dues payable - overpaid VAT” and credit the same to “taxes and dues payable - VAT payable (input tax transferred out)”. When such overpaid VAT is deductible in a future period, the enterprise shall debit the amount deductible to “taxes and dues payable - VAT payable (input tax)” and credit the same to “taxes and dues payable - overpaid VAT”.

  开始试点当月月初，企业应按不得从应税服务的销项税额中抵扣的增值税留抵税额，借记“应交税费——增值税留抵税额”科目，贷记“应交税费——应交增值税（进项税额转出）”科目。待以后期间允许抵扣时，按允许抵扣的金额，借记 “应交税费——应交增值税（进项税额）”科目，贷记“应交税费——增值税留抵税额”科目。

The ending balance of “taxes and dues payable - overpaid VAT” shall be listed under “other current assets” or “other non-current assets” of the balance sheet according to its liquidity.

  “应交税费——增值税留抵税额”科目期末余额应根据其流动性在资产负债表中的“其他流动资产”项目或“其他非流动资产”项目列示。

3. Accounting treatment of transitional financial support funds received

    三、取得过渡性财政扶持资金的会计处理

Where a pilot taxpayer applies to financial and tax authorities for financial support funds due to the increase of its tax burden during the period of transition between the new and old tax systems, and there’s conclusive evidence at the end of a given period that the enterprise meets relevant conditions of the financial support policies and is expected to receive the financial support funds, the enterprise shall debit the amount receivable to “other accounts receivable” and other relevant account titles and credit the same to “non-operating revenue”. Upon the actual receipt of the financial support funds, the enterprise shall debit the amount received to “bank deposit” and other relevant account titles and credit the same to “other accounts receivable” and other relevant account titles.

  试点纳税人在新老税制转换期间因实际税负增加而向财税部门申请取得财政扶持资金的，期末有确凿证据表明企业能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资金时，按应收的金额，借记“其他应收款”等科目，贷记“营业外收入”科目。待实际收到财政扶持资金时，按实际收到的金额，借记“银行存款”等科目，贷记“其他应收款”等科目。

4. Accounting treatment of offset of purchase price and technical maintenance fee of dedicated equipment for VAT control systems against VAT Payable

    四、增值税税控系统专用设备和技术维护费用抵减增值税额的会计处理

(1) Accounting treatment of general VAT payers

  （一）增值税一般纳税人的会计处理

According to relevant provisions of the Tax Law, where a general VAT payer is allowed to offset the purchase price and technical maintenance fee it pays for dedicated equipment for VAT control systems that it purchases for the first time against its VAT payable in full, it shall add a subsidiary title “taxes exempted and reduced” under the title “taxes and dues payable - VAT payable”, to record the amount of VAT payable that is offset according to relevant provisions.

  按税法有关规定，增值税一般纳税人初次购买增值税税控系统专用设备支付的费用以及缴纳的技术维护费允许在增值税应纳税额中全额抵减的，应在“应交税费——应交增值税”科目下增设“减免税款”专栏，用于记录该企业按规定抵减的增值税应纳税额。

Upon purchase of dedicated equipment for VAT control systems, the enterprise shall debit the amount actually paid or payable to “fixed assets” and credit the same to “bank deposit”, “accounts payable” and other relevant account titles; shall debit the amount of VAT payable that is offset according to relevant provisions to “taxes and dues payable - VAT payable (taxes exempted and reduced)” and credit the same to “deferred revenue”. The enterprise shall accrue depreciation thereof as scheduled, debit such depreciation expenses to “administration expenses” and other relevant account titles, and credit the same to “accumulated depreciation”; meanwhile, debit such depreciation expenses to “deferred revenue” and credit the same to “administration expenses” and other relevant account titles.

  企业购入增值税税控系统专用设备，按实际支付或应付的金额，借记“固定资产”科目，贷记“银行存款”、“应付账款”等科目。按规定抵减的增值税应纳税额，借记“应交税费——应交增值税（减免税款）”科目，贷记“递延收益”科目。按期计提折旧，借记“管理费用”等科目，贷记“累计折旧”科目；同时，借记“递延收益”科目，贷记“管理费用”等科目。

In respect of technical maintenance fees incurred, the enterprise shall debit the amount actually paid or payable to “administration expenses” and other relevant account titles, and credit the same to “bank deposit” and other relevant account titles; and debit the amount of VAT payable that is offset according to relevant provisions to “taxes and dues payable - VAT payable (taxes exempted and reduced)” and credit the same to “administration expenses” and other relevant account titles.

  企业发生技术维护费，按实际支付或应付的金额，借记“管理费用”等科目，贷记“银行存款”等科目。按规定抵减的增值税应纳税额，借记“应交税费——应交增值税（减免税款）”科目，贷记“管理费用”等科目。

(2) Accounting treatment of small-scale taxpayers

  （二）小规模纳税人的会计处理

According to the relevant provisions of the Tax Law, where a small-scale VAT payer is allowed to offset the purchase price and technical maintenance fee it pays for dedicated equipment for VAT control systems that it purchases for the first time against its VAT payable in full, it shall directly write off the amount of VAT payable that is offset according to relevant provisions against “taxes and dues payable - VAT payable”.

  按税法有关规定，小规模纳税人初次购买增值税税控系统5专用设备支付的费用以及缴纳的技术维护费允许在增值税应纳税额中全额抵减的，按规定抵减的增值税应纳税额应直接冲减“应交税费——应交增值税”科目。

Upon purchase of dedicated equipment for VAT control systems, the enterprise shall debit the amount actually paid or payable to “fixed assets” and credit the same to “bank deposit”, “accounts payable” and other relevant account titles; shall debit the amount of VAT payable that is offset according to relevant provisions to “taxes and dues payable - VAT payable” and credit the same to “deferred revenue”. The enterprise shall accrue depreciation thereof as scheduled, debit such depreciation expenses to “administration expenses” and other relevant account titles, and credit the same to “accumulated depreciation”; meanwhile, debit such depreciation expenses to “deferred revenue” and credit the same to “administration expenses” and other relevant account titles.

  企业购入增值税税控系统专用设备，按实际支付或应付的金额，借记“固定资产”科目，贷记“银行存款”、“应付账款”等科目。按规定抵减的增值税应纳税额，借记“应交税费——应交增值税”科目，贷记“递延收益”科目。按期计提折旧，借记“管理费用”等科目，贷记“累计折旧”科目；同时，借记“递延收益”科目，贷记“管理费用”等科目。

In respect of technical maintenance fees incurred, the enterprise shall debit the amount actually paid or payable to “administration expenses” and other relevant account titles, and credit the same to “bank deposit” and other relevant account titles; and debit the amount of VAT payable that is offset according to relevant provisions to “taxes and dues payable - VAT payable” and credit the same to “administration expenses” and other relevant account titles.

  企业发生技术维护费，按实际支付或应付的金额，借记“管理费用”等科目，贷记“银行存款”等科目。按规定抵减的增值税应纳税额，借记“应交税费——应交增值税”科目，贷记“管理费用”等科目。

If there’s debit balance under “taxes and dues payable - VAT payable” at the end of a period, such debit balance shall be listed under “other current assets” or “other non-current assets” of the balance sheet according to its liquidity; if there’s credit balance, such credit balance shall be listed under “taxes and dues payable” of the balance sheet.

  “应交税费——应交增值税”科目期末如为借方余额，应根据其流动性在资产负债表中的“其他流动资产”项目或“其他非流动资产”项目列示；如为贷方余额，应在资产负债表中的“应交税费”项目列示。