1. According to each business, no invoice income is recorded directly as the main business income by dividing the payment amount by 1.17, and then multiplied by 0.17 to record the tax payable - value-added tax payable - output item Tax (take general taxpayers as an example).

2. There is a special entry window in the tax control system for tax declaration of uninvoiced income. This is the normal practice. 3. Before entering the uninvoiced income into the account, it should be confirmed clearly. , whether the other party will ask for an invoice in the future. If it is confirmed that an invoice is needed, the income can be left until after the invoice is issued to avoid adjustments. Of course, if there is indeed income that has been recorded and does not require invoicing and needs to be invoiced later, the accounting at the time of entry can be written off first. Voucher, re-invoicing and re-doing the income, the cost does not need to be processed. However, appropriate adjustments must be made in the tax control system to offset the uninvoiced income and increase the invoicing income.

"The People's Republic of China and the National Tax Collection Management Law"

Article 1 This law is enacted in order to strengthen tax collection management, standardize tax collection and payment behavior, ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The levy, suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law and the provisions of the State Council authorized by law shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations.

Article 4 Laws and administrative regulations stipulate that entities and individuals with tax obligations are taxpayers. Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations