Moxi photography sales

1. If there are enough input tickets this month, you can invoice first, but don't authenticate. Debit: inventory goods, prepaid expenses-input tax to be certified, debit: bank deposits. After certification next month, borrow: taxes payable-input tax, borrow: prepaid expenses-input tax to be certified. Or this invoice can not be recorded at first, and it is feasible to wait until next month to scan it.

2. If certified this month, it will be included in the account as tax allowance. If it does not affect the tax return, if the tax credit is hung for a long time, sometimes the tax bureau will check whether it is true and make an explanation. When a taxpayer purchases goods or accepts taxable services, the value-added tax paid or borne is the input tax.

Extended information (1) VAT indicated on the special VAT invoice obtained from the seller;

(2) Value-added tax indicated on the tax payment certificate obtained from the customs;

(3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase invoices or sales invoices of agricultural products. Input tax calculation formula: input tax = purchase price × deduction rate.

(4) Where goods are purchased or sold in the course of production and business operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula: input tax = transportation expense amount × deduction rate.

Baidu Encyclopedia-Input Invoice