For the margin invoice of the goods, we can issue a red-ink invoice to offset the income after returning the margin.

Because deposits are not operating income, they are temporarily accounted for as other receivables (payments) in accounting. In principle, the deposit receipt cannot be issued as a formal invoice, but as long as a written certificate is obtained, it can be used as the original voucher for entry. However, due to the need for accounting treatment by both the receiver and the payee, and in order to ensure the consistency of the vouchers held by both parties, standard receipts are generally used and written on copy paper, and each party holds one copy for filing and entry. This is also convenient to use as evidence in the event of a dispute. Although, in essence, the function of receipt is similar to that of a white note with complete signature and seal, because the white note, especially the unwritten white note, is arbitrary and there is no copy for the other party to compare and keep accounts, it is difficult to obtain proof and standardize management once a dispute occurs.

Therefore, in the case mentioned in the question, it is more standardized, simple and more in line with the requirements of financial management to use standard receipts for collection (not special receipts for administrative fees supervised by the financial department). Some local tax authorities require the lessor to issue a formal invoice and pay taxes when collecting the deposit in the leasing business, and can issue a red-ink invoice to deduct the income when returning the deposit.

When a tax checkpoint sells taxable products to a fixed industrial and commercial enterprise that does not hold a legal tax management certificate or uses an informal certificate and the certificate does not match the goods, it may also take temporary tax deposit or other guarantee procedures to reissue the legal certificate within a time limit. Deposit (goods) vouchers can be divided into two types: deposit (cash) receipts and deposit (physical) receipts. The amount of cash collected by the deposit and the amount of goods guaranteed shall be based on the variety, quantity, quality and local market price of the goods produced and sold by the taxpayer, plus a certain proportion. Under normal circumstances, fresh goods, perishable goods and inflammable, explosive and toxic substances should not be insured. After paying the tax within the prescribed time limit, the taxpayer shall return the tax deposit or goods and recover the receipt. If the tax settlement is not handled within the time limit, the tax authorities have the right to put the tax deposit or the proceeds from the sale of goods into storage.

How to deal with the deposit invoice of the goods?

How to issue a deposit invoice for deducting the purchase price?

When collecting the deposit:

Borrow: Cash on hand (or bank deposit)

Loans: other payables-deposits

When paying the deposit:

Debit: Other receivables-deposits

Loan: Cash on hand (or bank deposit)

Deposit means that one party pays a certain fee to the other party to ensure that his behavior will not harm the interests of the other party. If damage is caused, he may pay the expenses according to the facts or make other compensation. After the legal relationship between the two parties does not exist and there are no other disputes, the deposit will be refunded and deducted in case of breach of contract.