The sale of a device is worth 500,000 yuan. The contract agreed that 90%of the payment was collected before shipping, and the remaining 10%was paid after the semi -annual warranty period was over. When issuing a special VAT invoice, do I need to issue an invoice in full sales? What is the basis
First, quality margin is a guarantee deposit, no invoicing. The quality margin receipt should be issued at the time of delivery, because it is the starting point of the warranty at the time of delivery.
. The invoice of the full amount of payment is issued, without considering the tax
Pevity to make accounts:
borrowing accounts
10000
Gold 1000
Ber bank deposits
9000
The account for accounting:
borrowing: bank deposit 9000
P other receivables-deposit deposit-warranty deposit (specifically depending on your company Set the subject)
1000
Loan:
sales income
10000
One year later, we checked other receivables of the subjects There are 1,000 yuan without payment, and the other party's company applies for payment. The other party's company sees the balance of 1,000 according to other payable-warranty funds. Unless there is a quality problem, the other party will pay in full.
Pef party account:
borrowing: other payables 1000
loans: bank deposit
1000
1000
Loan: Other receivables-deposit deposits-warranty
1000
If quality problems occur, the other party does not give money, then business expenditure is achieved.
Mou:
borrowing: out-of-business expenditure
1000
loans: other receivables-deposit deposit-warranty
1000
three, with warranty with warranty Gold equipment will issue a full invoice at the total price of the equipment.
I assumed 100 yuan, 10 yuan in warranty, 17%tax, that is:
1, sales of 100 yuan
borrowing: account receivable- **
100
loan loans : Main business income
85.47
The taxable taxes-VAT (output tax)
14.53
2, collection of 90 yuan, reserved 10 yuan quality insurance deposit r r r r r
borrowing: bank deposit
90
loan: account receivable- **
90
extension information:
(1) Enterprise purchase materials, commodities and other acceptance libraries, but the payment has not been paid, according to the relevant voucher (the actual price or temporary valuation recorded on the invoice of the invoice, the actual price recorded on the invoice of the goods),
debit "material procurement procurement "," Materials in the Tour "and other subjects, according to the deductable value -added tax, debit" taxable taxes -value -added tax (input tax) "and other subjects, and use the undergraduate subjects according to the price permeable.
Adders when the company's shopping capital, the loss that occurs less due to the delivery of goods when the supplier is shipped, and when the supplier makes up the goods that pays less, the "account payable" should be borrowed. The corresponding amount in property profit or loss
(2) Unable to pay for the labor service provided by the supply unit, according to the invoice bill of the supply unit, debit the subjects of "production costs", "management expenses", and loan records in the book. suject. During the payment, I will reserve undergraduate subjects and loan subjects such as "bank deposits".
(3) If the after -sales repurchase method is used to raise funds, when issuing assets such as goods, it shall be received or receivable, debit subjects to "bank deposits", "accounts receivable" and other subjects. The value -added tax marked on the special invoice is to the "Tax Taxes -VAT tax (output tax)" on the lending invoice "
, according to the difference, the undergraduate subject is loan.
The difference between the repurchase price and the original sales price shall be accounted for interest costs on schedule during the after -sales repurchase period, and the subject of "financial expenses" shall be reserved and undergraduate.
When purchasing this product, etc., it should be based on the price of the repurchase of goods and other prices. ) "The subject, according to the actual amount of the amount of" bank deposit "subjects.
Reference materials Source: Baidu Encyclopedia-Accounts payable
In this case, we also have it, but it is 12W. The content is: 1 XX device, 95%of the customer's payment, and the remaining 5%of the payment. The ticket we issued is full. Anyway, the invoicing is very troublesome, and the full issuance is issued, and I am worried that the customer will not pay the remaining model in the future.
Our company had opened the contract to the customer last year, and has been taxed to pay taxes. This year, the other party has to reduce the current income due to product quality problems.