Case 1: The company urgently and uniformly purchased N95 masks to prevent novel coronavirus, and distributed them to employees to wear when they went to work, and obtained a special VAT invoice with an amount of 1, yuan. Value-added tax is 13 yuan.
Debit: management fee-labor protection fee is 1, yuan
Taxes payable-VAT payable-input tax is 13 yuan
Loan: bank deposit is 11,3 yuan
Case 2: Due to the recent epidemic, the company stipulates that each employee is given a mask subsidy, and employees are required to buy suitable masks to wear at work. < p
Article 9 of the Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.28, 218) stipulates that if the expenditure items incurred by an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has registered for tax, and its expenditures are based on invoices (including invoices issued by tax authorities according to regulations) as pre-tax deduction vouchers; The other party is an entity that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are deducted before tax with invoices or receipts and internal vouchers issued by the tax authorities. Receipts should include the name of the payee, personal name and ID number, expenditure items, the amount of payment and other related information.
The judgment standard of small-scale sporadic business is that the sales of individuals engaged in taxable items do not exceed the threshold stipulated by the relevant policies of value-added tax.
Unless otherwise stipulated by the State Administration of Taxation in invoicing taxable items, the prescribed invoices or bills shall be used as pre-tax deduction vouchers.
Article 1 If the expenditure items incurred by enterprises in China are not taxable items, the other party shall be the unit. If the other party is an individual, the internal voucher is used as the pre-tax deduction voucher.
Therefore, if the enterprise purchases epidemic prevention materials, it can be accounted for with internal vouchers or other vouchers that can prove the actual expenditure as stipulated in Announcement No.28, it can be accounted for without invoices. The corresponding accounting entries are as follows (VAT treatment is not considered because there is no invoice):
Borrowing: inventory goods
Lending: bank deposits, accounts payable, etc.
If purchased alcohol, masks and other disinfection products are used in the office:
Borrowing: management fees
Lending: inventory goods
If purchased alcohol and masks are sent to employees for personal and family use: < p In this article compiled by Xiaobian, Xiaobian sorted out the accounting methods of purchasing epidemic prevention materials from two aspects, one is that enterprises purchase and distribute them to employees, and the other is that employees purchase and then reimburse them. This chapter is here, and everyone can use it as a reference when making accounts according to their own enterprises. See you next time, friends.