大家好,很多同學都會分不清到底什么是Sales tax,怎么計算,怎么進行會計處理,所以今天就主要給大家講解一下Sales tax的知識點:
01   What is sales tax
●間接稅(不由本人直接繳納的稅)
●基于商品和服務的銷售價格進行征收
(ie.Sales tax=List price*稅率)
●增值稅的繳納者為商品的最終消費者,但是是由銷售商品的企業(yè)在賣商品時向消費者除了貨款外額外代收一筆增值稅,由企業(yè)集中交給稅務局,Sales tax對企業(yè)來說是一筆應付賬款,可理解為應付增值稅,是負債類科目。
●分類:
02   Calaulation of sales tax
Sales tax=inclusive of sales tax(Gross amount)/(1+tax rate)×tax rate=exclusive of sales tax(Net amount)×tax rate
Sales tax payable=output sales tax–recoverable input sales tax
03   Accounting Treatment of sales tax
根據(jù)英國的稅收系統(tǒng)基本框架結(jié)構(gòu)及其部門設置,可將主線分為兩條。一邊是負責做事情的財政部Her Majesty’s Treasury,另一邊是負責監(jiān)管的皇家檢察署Crown Prosecution Service(CPS)。
●對于在稅局登記過的公司來說(Tax registered):
1)Sales時收到的Output sales tax是代稅局收的,最終還要交還給稅局,所以這部分Output sales tax不能記入Sales,而是當做一筆Sales tax payable,而這筆Output sales tax對公司來說仍然是應收賬款,所以Trade receivable中的金額仍然包含Sales tax,也就是
Dr Trade receivable(含稅)
Cr Sales tax payable
Cr Sales(不含稅)
2)Purchase時支付的Input sales tax是稅局是會退稅的,所以這部分Input sales tax不能記入Purchase,而是當做一筆Sales tax receivable,而這筆Input sales tax對公司來說仍然是應付賬款,所以Trade payable中的金額仍然包含Sales tax,也就是:
Dr Purchase(不含稅)
Dr Sales tax receivable
Cr Trade payable(含稅)
●對于沒有在稅局登記過的公司來說(Non tax register),就直接按含稅金額記錄,不用考慮Sales tax:
1)Sales:
Dr Trade receivable
Cr Sales
2)Purchase
Dr Purchase
Cr Trade payable
●T賬
04   Sales tax payable movement
Opening sales tax payable+output tax-input tax-tax paid=Closing sales tax payable
05   Zero rated and exempt goods
●大多數(shù)商品和服務均按標準稅率繳納增值稅,但有些商品被稱為零稅率(zero rated)或免稅商品(exempt goods)。
●如果商品的稅率為零(zero rates),則應按0%的稅率征收增值稅。
●免稅的商品(exempt goods),企業(yè)無法注冊增值稅,因此無法收回其購買所付的進項稅。
06  例題
The following information relates to Ava Co's sales tax for the month of March 20X3:
Sales(including sales tax)$109,250
Purchases(net of sales tax)$64,000
Sales tax is charged at a flat rate of 15%.Ava Co's sales tax account showed an opening credit balance of$4,540 at the beginning of the month and a closing debit balance of$2,720 at the end of the month.
What was the total sales tax paid to regulatory authorities during the month of March 20X3?
解析:考察Sales tax的Movement的計算:
Opening sales tax payable+output tax-input tax-tax paid=Closing sales tax payable
Opening sales tax payable=4540(Cr);
Closing sales tax payable=-2720
(期末余額與T賬中期末值方向相反,期末余額在Dr方,則T賬中的期末值(c/d)在Cr方,且借方余額表示負的應付賬款,所以是-2720);
Output sales tax(銷售產(chǎn)生的)=109250(含稅金額)/(1+15%)*15%=14250;
Input Sales tax(采購產(chǎn)生的)=64000*15%(不含稅金額)=9600;
所以本期Tax paid=Opening sales tax payable+output tax-input tax-Closing sales tax payable
=4540+14250-9600-(-2720)=11910
以上是【Sales tax的會計處理和計算】的全部解答,如果想要學習更多關于【ACCA】的知識,歡迎大家前往高頓ACCA頻道!