Borrow: bank deposits, etc. (in red letters)
Loan: income from main business (red letter)
Credit: Taxes payable-VAT (output tax) (in red)
meanwhile
Debit: main business cost (in red ink)
Credit: Inventory goods (red letter)
2, if the buyer, according to the red ticket entry, accounting entries:
Borrow: Inventory goods (or raw materials) (in red)
Borrow: Taxes payable-VAT (input tax) (in red)
Loans: bank deposits, etc. (in red letters)
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relevant issues
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At present, more and more companies are under increasing pressure on value-added tax, and everyone has been seeking an optimal tax avoidance scheme for value-added tax. Today, Hui 'an Finance and Taxation takes advantage of preferential tax policies to analyze the thinking of value-added tax planning: Principle: Using Chongming preferential policies to transfer the company's business (especially the incremental part) to the newly established enterprises in Chongming, Shanghai, in order to reduce the tax burden. Case description (taking Chongming, Shanghai as an example): Company A is an environmental protection equipment company, and its annual operating income excluding tax in 20 17 was 50 million yuan, of which the input amount was 30 million yuan. Company B is also an environmental protection company. The annual operating income excluding tax in 20 17 is 50 million yuan, of which the input amount is 30 million yuan. Unlike Company A, Company B is registered in Chongming Island, Shanghai. How can Company A and Company B…
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In April, an ordinary invoice was issued. In May, it was found that the issuance was repeated and cross-month. In April, the account was not paid, and a red-ink invoice was issued in May.
In April, invoices have been issued and taxes have been declared; Tickets repeatedly opened in May can be invalidated if all coupons are withdrawn without tax copying.
Browse179 2016-05-13
The wrong invoice was issued in May. In June, a red-ink invoice should be issued to rush back and a correct invoice should be issued again. Excuse me, how to deal with accounts?
The invoice was wrong in May, and the account was made as usual in May. In June, a red-ink invoice should be issued to rush back and issue a new correct invoice. The seller should not specifically account for the correct invoice and not account for the wrong invoice and the red-ink offset. The buyer just needs to give them a correct invoice.
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How to issue 17% VAT invoices opened in April when they are returned in May?
First, apply for a red-ink invoice. After the tax is approved, open a red-ink invoice to reverse the original transaction.
Browse 487 20 18-05- 17.
How to make an account of the red-ink invoice application form issued in April and the special red-ink VAT invoice received in May?
If it is deducted, it is necessary to transfer out the input. If it is not deducted, you only need to adjust the relevant entries. Is to see if your red-ink invoice meets the requirements of input and output. The red-ink invoice issued in April should be transferred out in April. There are two situations for issuing red-ink invoices. First, the buyer has deducted the input tax; Second, the buyer's input tax is not certified. In the first case, after the seller issues a red-ink invoice, the red-ink