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【速搜问答】收入确认和发票不同步怎么办

问答 admin 8个月前 (04-04) 127次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

会计确认了收入,无论开具发票与否,都要确认增值税应税收入、申报纳税;税法确认应税收入,无论开具发票与否,都要确认增值税应税收入、申报纳税;只要开具了发票,无论会计是否确认收入,都要确认增值税应税收入、申报纳税。

The accountant confirms the income, no matter whether the invoice is issued or not, it should confirm the taxable income of value-added tax and declare tax; the tax law confirms the taxable income, no matter whether the invoice is issued or not, it should confirm the taxable income of value-added tax and declare tax; as long as the invoice is issued, no matter whether the accountant confirms the income or not, it should confirm the taxable income of value-added tax and declare tax.

会计确认了收入,无论开具发票与否,都要确认增值税应税收入、申报纳税;税法确认应税收入,无论开具发票与否,都要确认增值税应税收入、申报纳税;只要开具了发票,无论会计是否确认收入,都要确认增值税应税收入、申报纳税。

The accountant confirms the income, no matter whether the invoice is issued or not, it should confirm the taxable income of value-added tax and declare tax; the tax law confirms the taxable income, no matter whether the invoice is issued or not, it should confirm the taxable income of value-added tax and declare tax; as long as the invoice is issued, no matter whether the accountant confirms the income or not, it should confirm the taxable income of value-added tax and declare tax.

一般是根据发票来确认收入的缴税是按照开票时间来确定的。

Generally, the income is recognized according to the invoice, and the tax payment is determined according to the billing time.

1、缴税是按照销售开票的发票金额的一定比例来确定缴费金额的。

1. Tax payment is determined according to a certain proportion of the invoice amount of sales invoice.

2、缴税又称纳税,是自然人或法人向国家税务机构交纳税款的行为和过程。

2. Paying tax, also known as paying tax, is the behavior and process of a natural person or legal person paying tax to the state tax authorities.

例如:交纳海关税,就是指进出口商或其代理人依据海关签发的税款缴纳证,在规定的日期内,向海关指定的银行缴纳税款。

For example, paying customs duty means that importers and exporters or their agents pay taxes to the bank designated by the Customs within a specified period according to the tax payment certificate issued by the customs.

票已开但不符合收入确认条件如何处理?

How to deal with the ticket that has been issued but does not meet the income recognition conditions?

第一步,还是按照正常的销售处理。按开具发票的价税合计确认“应收账款”,同时确认收入。这笔分录很多人可能会以会计准则的相关规定来反驳我!

The first step is to follow the normal sales process. The “accounts receivable” shall be recognized according to the total price and tax of the invoice, and the revenue shall be recognized at the same time. This entry many people may refute me with the relevant provisions of accounting standards!

第二步,期末按照确认的“应收账款”金额全额计提“坏账准备”。

Second, at the end of the period, the “bad debt provision” is fully accrued according to the amount of “accounts receivable”.

以后期间,如果能收回货款时再冲销“坏账准备”;如果确实不能收回,按税法规定以“应收账款”金额向税务局申报资产损失的税前扣除。

In the future, if the payment for goods can be recovered, the “bad debt provision” will be written off; if it can not be recovered, the pre tax deduction of asset loss will be reported to the tax bureau with the amount of “accounts receivable” according to the tax law.

我的上述做法,肯定会有人有不同意见,因为明显的是违背了会计准则的相关条款的规定。但是,从结果上看,我的处理结果仍然是真实的反映了经济业务,并未虚增企业的资产与利润,并且为后期可能出现的资产损失税前扣除打下基础。

I am sure that some people will have different opinions about my above practice, because it obviously violates the relevant provisions of the accounting standards. However, from the results, my results are still a true reflection of the economic business, did not inflate the assets and profits of the enterprise, and laid the foundation for the pre tax deduction of possible asset losses in the later period.


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