Thuế GTGT đầu ra được hạch toán thông qua tài trực tiếp bóng đá việt nam

Vietnam: Which account is trực tiếp bóng đá k+ output VAT recorded?

Account 333 – Taxes and Obligations Payable to trực tiếp bóng đá k+ State is stipulated in Clause 2, Article 52 ofCircular 200/2014/TT-BTCas follows:

Account 333 – Taxes and Obligations Payable to trực tiếp bóng đá k+ State

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2. Structure and content reflected by Account 333 – Taxes and Obligations Payable to trực tiếp bóng đá k+ State

Debit:

- trực tiếp bóng đá k+ amount of VAT deducted during trực tiếp bóng đá k+ period;

- Taxes, fees, charges, and amounts paid to trực tiếp bóng đá k+ State Budget;

- Taxes reduced from trực tiếp bóng đá k+ amount payable;

- VAT on returned, discounted goods sold.

Credit:

- Output VAT and import VAT payable;

- Taxes, fees, charges, and other amounts payable to trực tiếp bóng đá k+ State Budget.

Credit balance:

Taxes, fees, charges, and other amounts remaining payable to trực tiếp bóng đá k+ State Budget.

In exceptional cases, Account 333 may have a debit balance. trực tiếp bóng đá k+ debit balance (if any) of Account 333 reflects taxes and amounts paid exceeding those payable to trực tiếp bóng đá k+ State, or it may reflect taxes paid that are exempt, reduced, or refundable but have not yet been refunded.

Account 333 - Taxes and Obligations Payable to trực tiếp bóng đá k+ State includes 9 sub-accounts:

- Account 3331 - VAT Payable: Reflects trực tiếp bóng đá k+ output VAT, import VAT payable, deducted VAT, VAT paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

Account 3331 includes 2 sub-accounts:

+ Account 33311 - Output VAT: Used to reflect output VAT, deducted input VAT, VAT on returned, discounted goods, VAT payable, paid, and remaining payable for products, goods, services consumed during trực tiếp bóng đá k+ period.

+ Account 33312 - Import VAT: Used to reflect import VAT payable, paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

- Account 3332 - Special Consumption Tax: Reflects trực tiếp bóng đá k+ special consumption tax payable, paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

- Account 3333 - Export, Import Duty: Reflects trực tiếp bóng đá k+ export and import duty payable, paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

- Account 3334 - Corporate Income Tax: Reflects trực tiếp bóng đá k+ corporate income tax payable, paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

- Account 3335 - Personal Income Tax: Reflects trực tiếp bóng đá k+ personal income tax payable, paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

- Account 3336 - Natural Resource Tax: Reflects trực tiếp bóng đá k+ natural resource tax payable, paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

- Account 3337 - Land Tax, Land Rent: Reflects trực tiếp bóng đá k+ land tax, land rent payable, paid, and remaining payable to trực tiếp bóng đá k+ State Budget.

- Account 3338- Environmental Protection Tax and Other Taxes: Reflects amounts payable, paid, and remaining payable concerning environmental protection tax and other taxes, such as business license tax, taxes paid on behalf of foreign organizations and individuals doing business in Vietnam, etc.

+ Account 33381: Environmental Protection Tax: Reflects trực tiếp bóng đá k+ environmental protection tax payable, paid, and remaining payable;

+ Account 33382: Other Taxes: Reflects amounts payable, paid, and remaining for other taxes. Enterprises are allowed to open detailed level 4 accounts for each type of tax suitable for management requirements.

- Account 3339 - Fees, Charges, and Other Obligations Payable: Reflects amounts payable, paid, and remaining for fees, charges, and other obligations to trực tiếp bóng đá k+ State outside of those recorded in accounts 3331 to 3338. This account also reflects state subsidies for enterprises (if any), such as subsidies and price support.

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Thus,trực tiếp bóng đá k+ output VAT is recorded through Account 33311, which is a level-3 account under Account 3331.

Within this, Account 33311 - Output VAT is used to reflect trực tiếp bóng đá k+ output VAT, deducted input VAT, VAT on returned or discounted goods sold, VAT payable, paid, and remaining for products, goods, services consumed during trực tiếp bóng đá k+ period.

Which account is trực tiếp bóng đá k+ output VAT recorded in Vietnam? (Image from Internet)

How is trực tiếp bóng đá k+ output VAT payable recorded in Vietnam?

Based on regulations in Point 3.1.1, Clause 3, Article 52 ofCircular 200/2014/TT-BTC, when output VAT payable arises, accountants perform accounting according to several main economic transactions as follows:

(i) Accounting for output VAT payable under trực tiếp bóng đá k+ deduction method:

When issuing a VAT invoice using trực tiếp bóng đá k+ deduction method and trực tiếp bóng đá k+ enterprise pays VAT using trực tiếp bóng đá k+ deduction method, revenue and income are recognized without VAT, trực tiếp bóng đá k+ VAT payable is recorded separately at trực tiếp bóng đá k+ time of invoice issuance, recorded as:

Debit accounts 111, 112, 131 (total payment amount)

Credit accounts 511, 515, 711 (amount excluding VAT)

Credit Account 3331 - VAT Payable (33311).

(ii) Accounting for output VAT payable under trực tiếp bóng đá k+ direct method:

Accountants may choose one of two recording methods as follows:

- Method 1: Separate right away trực tiếp bóng đá k+ VAT payable upon invoice issuance, performed as point a mentioned above;

- Method 2: Recognize revenue including VAT payable under trực tiếp bóng đá k+ direct method, periodically when determining VAT payable, accountants reduce corresponding revenue and income:

Debit accounts 511, 515, 711

Credit Account 3331 - VAT Payable (33311).

Note:When paying VAT into trực tiếp bóng đá k+ State Budget, record as:

Debit Account 3331 - VAT Payable

Credit accounts 111, 112.

Is trực tiếp bóng đá k+ currency unit in accounting Vietnamese Dong?

Based on trực tiếp bóng đá k+ regulations in Article 3 ofCircular 200/2014/TT-BTC, trực tiếp bóng đá k+ currency unit in accounting is Vietnamese Dong (national symbol “đ”; international symbol “VND”), used for recording in accounting books, preparing, and presenting trực tiếp bóng đá k+ financial statements of trực tiếp bóng đá k+ enterprise.

In cases where trực tiếp bóng đá k+ accounting entity primarily collects and spends in foreign currencies and meets trực tiếp bóng đá k+ criteria stipulated in Article 4 ofCircular 200/2014/TT-BTC, it can choose one foreign currency as trực tiếp bóng đá k+ currency unit for bookkeeping.