Traditional Culture Encyclopedia - Hotel accommodation - How do Meituan hotel merchants pay taxes?
How do Meituan hotel merchants pay taxes?
1, the consumption time of the US delegation
Debit: accounts receivable-sales expenses of Meituan-handling fee.
Loan: main business
When receiving income from Meituan,
Debit: bank deposit
Credit: Accounts Receivable-Meituan
2. Two accounting entries should be made for the income from a main business.
First, confirm the sales revenue.
Debit: bank deposits or accounts receivable, etc.
Loan: income from main business
Taxes payable-VAT payable (output tax)
Second, carry forward the cost of sales.
Debit: main business cost
Loans: Goods in stock
How to tax the delivery fee of the US Mission?
1. If the e-commerce enterprise collects the delivery fee while selling the goods, the delivery fee will be issued together with the goods when issuing the invoice. This fee is in addition to the value-added tax, and the corresponding value-added tax will be paid according to the commodity tax rate.
For example, Enterprise A is an e-commerce company that mainly sells air conditioners. In September, * * * sold 1000 air conditioners at a price of 3 million, and recovered the distribution fee of 200,000.
Output tax = (300+20)/1.13 * 0.13 = 36.81000.
Debit: Bank deposit 320
Loan: income from main business is 265.49.
Other business income 17.7
Taxes payable-VAT payable (output tax) 36.438+0
2. Some e-commerce companies will choose to issue distribution fee invoices separately. However, such e-commerce enterprises generally need to have their own logistics enterprises, and logistics enterprises will issue distribution fee invoices separately. This fee does not exceed the value-added tax, and the value-added tax can be paid at the rate of 6% according to "logistics auxiliary services". However, it should be pointed out that some e-commerce companies do not have their own logistics companies, but they are also issuing distribution invoices separately according to this ratio, which has certain tax risks.
For example, Enterprise A is an e-commerce company that mainly sells air conditioners. In September, * * * sold 1000 air conditioners at a price of 3 million yuan, recovered the distribution fee of 200,000 yuan, and invoiced the distribution fee separately.
Output tax = 300/1.13 * 0.13+20/1.06 * 0.06 = 356400.
Debit: Bank deposit 320
Loan: income from main business is 265.49.
Other business income 18.87
Taxes payable-VAT payable (output tax) 35.64
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