1. Incomes without tickets should be recognized as current income for accounting treatment and tax payment. The income without tickets is divided by the payment amount 1. 17, and then multiplied by 0. 17, which is directly recorded as the main business income and recorded as tax payable-VAT payable-output tax.

2. It is normal to have a special entry window in the tax control system for tax declaration of non-ticketed income.

3. Before entering the income without a ticket, confirm whether the other party will ask for an invoice in the future. If it is confirmed that invoicing is needed, you can make income after invoicing to avoid adjustment.

Of course, if there is indeed income that has been accounted for, there is no need to invoice. When invoicing is needed in the future, the bookkeeping voucher can be written off first, and then the income can be invoiced again without handling the cost. However, appropriate adjustments should be made in the tax control system to offset the non-ticketing income and increase the billing income.

There is no difference in accounting treatment between non-ticket income and normal ticket income. No special treatment is required for tax returns. It should be said that the identification of income in accounting is different from that in taxation.

Accounting entries of small-scale taxpayers selling without tickets;

Debit: Bank deposit.

Loan: income from main business.

Taxes payable-VAT payable.

In the small-scale taxpayer's declaration form, only the first line (1) is filled in for the income that has not been invoiced: the applicable sales of value-added tax excludes tax and the current taxable amount.

If the sales amount does not exceed 30,000 yuan, fill in (3) tax-free sales, including "tax-free sales of small and micro enterprises" and "current tax exemption".

Under what circumstances will there be non-ticket income?

Generally speaking, in normal sales, if customers don't want invoices, it is no ticket income. It needs to be declared in accordance with the law in the current month and cannot be rushed back in the next month.

In actual sales, some sales amount is very small, and they are sold to natural persons, and many of them are not invoiced (such as buying salt). However, this part of the income is also the taxable income of the operator and needs to be declared and taxed according to law.

Under the conditions permitted by law, a small amount of actual sales will be sold to natural persons, so it is of no practical significance to issue invoices. However, this part of the income is also the taxable income of the operator, and it needs to be declared and taxed according to law. This part of the income is the uninvoiced income.