Companies are often very confused about the accounting of pesticides, because agricultural materials are not invoiced, how to do the subjects?

The company buys pesticides, issues receipts, and accounts for them as consumables (find invoices instead), or directly accounts for agricultural materials. Because the tax will not strongly demand your invoices, there will be no big problems, and then it can be improved according to its requirements. Now agricultural companies are facing this problem, and there is no specific regulation.

Second, what accounting treatment will be involved in the agricultural company that grows Dendrobium candidum?

"Small business accounting will have. A company's basic business will be involved.

Third, the problem of accounting by agricultural companies?

Shipping procedure

1, Cash customer: the cashier collects the customer's payment → informs the accountant that the payment has been received, and after it is checked and confirmed by the accountant → informs the transfer issue document → the accountant checks the issue document, and seals it after it is confirmed to be correct → the dispatcher delivers the checked and sealed issue document to the distribution center personnel → the distribution center personnel take the issue document to the warehouse to pick it up or the customer picks it up by himself → the goods are delivered after it is checked and verified, otherwise it will be returned for re-invoicing.

2. Customers who are in arrears: after approval, they must go through the formalities of arrears at the cashier → notify the accountant, and after accounting review and confirmation → notify the transfer to open the outbound order → the accountant to review the outbound order, and stamp it after confirmation → the transfer personnel will hand over the audited and stamped outbound order to the distribution center personnel → the distribution center personnel will take the outbound order to the warehouse to pick it up or the customer will pick it up by himself → keep it and check it, and then deliver it, otherwise it will be returned for re-invoicing.

3. Remittance customer: the cashier confirms the receipt of the customer's remittance → informs the accountant, and after it is verified by the accountant → informs the transfer to open the outbound order → checks the outbound order by the accountant. After it is confirmed to be correct, it is stamped → the transfer personnel hand over the checked and stamped outbound order to the distribution center personnel → the distribution center personnel take the outbound order to the warehouse to pick it up or the customer picks it up by himself → the goods are delivered after it is verified by the accountant, otherwise it will be returned and invoiced again.

4. Cash on delivery: after the approval, you must go through the formalities of arrears at the cashier → notify the accountant, and after the accountant checks and confirms it → notify the transfer to open the outbound order → check the outbound order by the accountant, and stamp it after it is confirmed → the transfer personnel will hand over the checked and stamped outbound order to the distribution center personnel → the distribution center personnel will take the outbound order to the warehouse to pick up the goods or the customer will pick it up by himself → after the storage is checked and confirmed, the delivery → the sales manager or business personnel will inform the customer to prepare the payment → the distribution center personnel to deliver and collect the money. Helpful adoption, thank you!

Fourth, the accounting treatment of agricultural companies

Since it is tax-free agricultural materials, the IRS has issued a document stipulating that when adding items when invoicing the golden tax card, the value-added tax rate is 0 and the value-added tax is exempted. You only need to pay income tax. Agricultural materials tax exemption means exemption from value-added tax, not exemption from your corporate income tax (personal income tax). Value-added tax belongs to the IRS, and corporate income tax (personal income tax) is local tax. Tax-free agricultural materials for accounts, by: cash; Credit: sales revenue. Tax-free agricultural materials are directly exempt from value-added tax. According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Policy of Exempting Value-added Tax on Certain Agricultural Means of Production, the production and operation of some fertilizers and pesticides are exempt from value-added tax. If all the products you operate are tax-free agricultural materials, you can be exempted from value-added tax. When reporting the output tax, the tax-exempt items shall calculate the input tax separately, and the taxable part shall be paid according to the facts; The input tax of the tax-free part is transferred out and included in the cost, and its sales income is not included in the output tax.