The amount of the outbound order is filled in according to the sales price, usually including tax.

It can also be tax-free. If it is tax-free, it must be clearly stated in the purchase and sale contract that the tax amount will be charged separately. Because the tax rate will change, if the tax rate changes, the receivable amount will be different.

According to the Announcement on Deepening the Policy of VAT Reform (Announcement No.39 of State Taxation Administration of The People's Republic of China General Administration of Customs of the Ministry of Finance +2065438), from April 20 19 1 day, general VAT taxpayers engaged in VAT taxable sales or imported goods, and the tax rate was adjusted to 13%. Where the original tax rate is 10%, the tax rate will be adjusted to 9%.

Note: Value-added tax is one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. The State Taxation Bureau is responsible for the collection of value-added tax, 50% of which comes from the central government and 50% from local governments. The customs is responsible for the collection of value-added tax in the import link, and all the taxes come from the central government.

Does the sales issue document need to fill in the amount?

When obtaining sales revenue, the amount attached to the outbound order is based on the sales price including tax.

In addition, if there is an input tax invoice for the receipt document, the tax can be deducted and included in the purchase cost according to the price excluding tax; If it is an ordinary invoice, the price including tax is included in the purchase cost.

For example, when selling XX yuan paper, the output tax rate is13%;

It should be XX yuan on the outbound order.

The accounting entries are as follows:

Borrow? Accounts receivable xx; A loan? Income from main business; Output tax? .

The outbound order is a voucher for goods transfer between merchants, which is a means to facilitate reconciliation and settlement and reduce cash payment. The outbound order is in multiple copies, generally for the buyer, the seller, the stub and the transaction money, which are distinguished by different colors. It is filled with commodity name, quantity, unit price, transaction amount, buyer and seller, agent, date, etc. When picking up the goods, the merchant shall provide the receipt document, fill in the delivery document and stamp or sign it. The consignee can collect money from the consignee by means of outbound. At present, the outbound order is also applied to the cross-departmental goods delivery of some companies and units, with three columns: stub, finance and return. The delivery is signed by the department head or leader, which reduces the cash payment and makes the accounts more detailed.

The above describes whether the sales issue document is issued according to the sales tax-included amount. The amount of the outbound order is filled in according to the sales price, usually according to the tax. Have you learned after reading the above? If you really can't operate, you can use the above methods in actual operation and compare them. If you want to know more about accounting content, you can pay attention to the accounting information update of this website!