当前位置:财税问题 >
實(shí)務(wù)
问题已解决
賣的商品,銷貨清單上的金額比實(shí)際收款金額多,發(fā)票怎么開具?賬怎么做?



那你們是提前收了人家一部分錢,還是額外收的稅點(diǎn)?
2022 03/06 10:59

84784989 

2022 03/06 11:03
沒有收錢,東西先拿走了,拖了一兩年了,最后終于給錢了,還把幾百的零頭沒付,最后老板意思零頭不要了,當(dāng)送她了,現(xiàn)在要發(fā)票里,發(fā)票按什么開?不考慮稅點(diǎn),小規(guī)模納稅人。

郭老師 

2022 03/06 11:03
按你實(shí)際銷售出去的開
差額做營業(yè)外支出

84784989 

2022 03/06 11:08
個體戶里面好像沒有營業(yè)外支出這個科目。

84784989 

2022 03/06 11:09
給個人開票。

郭老師 

2022 03/06 11:09
你好,你是什么準(zhǔn)則做賬的?沒有這個科目。

84784989 

2022 03/06 11:16
個體戶簡易會計制度

84784989 

2022 03/06 11:17
個體是按營業(yè)外收支

郭老師 

2022 03/06 11:19
那你就用營業(yè)外收支這個科目511。

84784989 

2022 03/06 11:22
我開票按清單上一致開,實(shí)收金額少,差額做到營業(yè)外收支上。

郭老師 

2022 03/06 11:23
你好,對的是的,是這么做的。

84784989 

2022 03/06 11:28
實(shí)際工作中,贈送的,甩零頭的,是不是都按清單上的記入收入?送的東西成本可以放入成本么?還是進(jìn)入營業(yè)外收支里?或者費(fèi)用里?一般不送,這也是沒法了第一送。

郭老師 

2022 03/06 11:32
你好,抹零的放到營業(yè)外收支里面
贈送的借銷售費(fèi)用
貸,庫存商品
應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
視同銷售

84784989 

2022 03/06 11:36
如果沒有清晰是按贈送還甩零頭的,那么可以按甩零,進(jìn)入營業(yè)外收支里吧?

郭老師 

2022 03/06 11:39
你好
可以的
可以這么做的

84784989 

2022 03/06 11:43
好的,謝謝。

郭老師 

2022 03/06 11:50
不用客氣
周末愉快
