The beverage department is that the raw material beverage department needs to use the fruit of the store to make drinks. How to enter the account, the fruit in the store is considered an inventory product
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The method of receiving the inventory of inventory products is as follows:
The general taxpayer:
The internal use of inventory products. Received, it is regarded as sales, and the accounts are not confirmed in accounting, but the output tax should be paid.
(In calculating income tax, it is confirmed to be income, but the table is not adjusted,)
borrowing: related expenses/production costs/under construction
The cost of inventory goods)
The taxes and fees should be paid -the value -added tax should be paid
If the calculation of the value -added tax amount here = the average sales price of similar products in the same kind of product × the corresponding value -added tax rate r r
, if there is no product foreign sales price, choose to determine in the following order:
1, the average price of similar goods in the recent period;
2, group price formula: forming technical tax price = cost × (1 cost profit margin (1 cost profit margin ) ÷ (1-Consumption Tax rate)
It at this time depends on whether the inventory product is taxable consumer should be ignored.