How to make input tax transfer entries for the company s purchase of kitchen equipment

Hello, first of all, what is the use of the company to purchase these items, is it because of the construction of staff canteens, if so, the input tax needs to be transferred out, which can be entered into fixed assets, and when the input is transferred out, the cost of fixed assets will be increased and fixed assets will be borrowed.

Credit: tax payable - VAT payable (input tax amount is transferred out). If your company is large, it can also be included in the management fee - welfare fee. When the input is transferred out, the debit side increases the management fee and welfare fee.

That's it.

Under the new accounting standards, the welfare expenses are listed according to the actual expenses and are not accrued, and they are treated as follows:

Borrow: Employee Compensation Payable - Welfare Payable.

Credit: Cash. Borrow: management expenses - labor costs - welfare expenses are spent indiscriminately.

Credit: Employee Compensation Payable - Welfare Payable.

Tax of the current year: Debit: Cost and expense account Credit: Tax Payable - Value Added Tax - Input Tax Transferred out of Previous Year Borrow: Profit and Loss Adjustment of Previous Year Credit: Tax Payable - VAT Payable - Tax Inspection Adjustment.

It must be the employee welfare expense, under the new accounting standards, the welfare expenses are actually disbursed, not accrued, and are treated as follows:

Borrow: Employee Compensation Payable - Welfare Payable.

Credit: Cash. Borrow: management expenses - labor costs - welfare expenses.

Credit: Employee Compensation Payable - Welfare Payable.

The company purchased a batch of kitchen utensils, range hoods, gas stoves, refrigerators, microwave ovens, etc., worth more than 20,000 yuan

1. Can it be included in the fixed assets account?

A single amount of more than 2,000 can be included in fixed assets.

2. The tax stamps have been deducted by our company, do I need to do input tax transfer?

If it is recognized as a fixed asset, the tax amount is deductible and does not need to be transferred out of the input tax, unless it cannot be recognized as a fixed asset.

3. Please specify how to do the accounting subjects.

If you ask about the transfer out, there is an input tax transfer in the tax payable account. It will be automatically written off in the next month's declaration. But I think your questions can be included in fixed assets.