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Tax treatment of small-scale taxpayers' income without invoices
First, determine the income according to the payment stipulated in the contract, and attach the delivery certificate.

Debit: accounts receivable or bank deposits or other subjects.

Loan: income from main business

Tax payable-tax increase

Debit: main business cost

Credit: inventory goods or other inventory subjects.

Two, whether small-scale taxpayers or ordinary taxpayers, not invoiced should be accounted for as non-ticket income and tax returns. Details should be filled in the column of "Income without Invoice" in Schedule 1 of the tax return.

Extended data:

The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.

Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.

Baidu encyclopedia-small-scale taxpayer