Unbilled income, as the name implies, is income without invoices. In actual sales, some sales amount is very small, and they are sold to natural persons, and many of them are not invoiced (such as buying salt). However, this part of the income is also the taxable income of the operator and needs to be declared and taxed according to law.

Invoice refers to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities.

Invoices in the current tax system are divided into two categories: (ordinary invoices) and (special invoices for value-added tax).

For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.

Extended data

Bookkeeping of non-ticket income:

1. In the small-scale taxpayer's return, only the first line (1) is filled in for the income that has not been invoiced: duty-free sales and tax payable for the current period.

2. If the sales amount does not exceed 30,000 yuan, fill in (3) tax-free sales, including "tax-free sales of small and micro enterprises". And "current tax allowance" and "small and micro enterprise tax allowance".

Accounting entries of small-scale taxpayers selling without tickets;

Debit: bank deposit

Loan: income from main business

Taxes payable-VAT payable

Baidu Encyclopedia-Unbilled Income