The State Administration of Taxation made it clear that:

Alipay and WeChat payment are non-cash payment methods.

He Bing, the Income Tax Department of the State Administration of Taxation, said in his analysis of the basic concepts of the Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax:

IX. Payment vouchers paid by non-cash means

Of the six materials specified in Article 14 of the Administrative Measures, the third necessary material is "payment voucher paid by non-cash means". In the case that the other legal subject disappears or is in a "stagnant" state, the authenticity of cash payment will not be verified, so the Measures have made restrictive provisions on payment methods. Payment voucher for non-cash payment is a relatively broad concept, which includes all kinds of payment vouchers of financial institutions such as banks, as well as third-party payment bills or payment vouchers such as Alipay and WeChat payment.

How to make accounts for WeChat and Alipay transfers?

It is best to print out the relevant bills or details of the screenshots of the received money, so that there is an original voucher, otherwise it is not easy to confirm without relevant vouchers.

When transferring to WeChat balance:

Borrow: other monetary funds

Loan: bank deposit

When purchasing goods:

Borrow: inventory goods

Loan: other monetary funds

For a new enterprise, there is no deposit in the company account, and the boss chooses cash payment or WeChat transfer for salary payment. How to write accounting entries?

Debit: Cash on hand.

Credit: other payables

Debit: Payable to employees.

Credit: Cash on hand.

The question of handling fee:

If I earn 100 yuan and invoice the customer with 100 yuan, the actual receipt is 99.9 yuan, and there is no original voucher for the handling fee deducted by WeChat of 0. 1 yuan, how can I make an account?

Invoice (tax is not considered here)

Debit: accounts receivable 100

Loan: main business income 100

Receive money

Debit: Bank deposit 99.9

Borrow: financial expenses-handling fee 0. 1

Credit: accounts receivable 100

If you want to be more formal, you can attach a written explanation to the voucher, stating that WeChat deducts the handling fee, and the amount is small, so you can't obtain external evidence. I hereby explain that it can be signed and approved by the leader.

I believe that after reading this article, I should know something about how to make accounts for WeChat transfer. For the account of WeChat transfer, it is worth mentioning that it is best to print out the relevant bills or details for the screenshot of the received payment, so it can be regarded as having the original voucher.