how to make accounting entries of catering industry's non-ticketed sales income is a common problem in accounting work. Non-ticketed income usually refers to income without invoices, which is very common in the production and operation of enterprises. This paper makes a related introduction to the accounting entries of the catering industry's ticket-free sales income, so let's follow the deep space network to understand it!

accounting entries of catering industry's non-ticketed sales income

debit: bank deposits (accounts receivable)

credit: main business income (other business income and other subjects)

credit: payable taxes-payable value-added tax

how to calculate non-ticketed income?

a: there is no difference between non-ticket income and normal ticket income in accounting treatment. There is no need to do special treatment in the tax filing process.

It should be said that the recognition of income in accounting is different from that in taxation:

It can be obtained according to the Accounting Standards for Business Enterprises, and the recognition of income includes many criteria such as the main risk reward has been transferred and the cost can be clearly measured. It is not possible to confirm once the library is moved.

however, the tax law takes whether to move the treasury as the standard for revenue recognition in the tax law. The recognition in the tax law involves value-added tax, related urban construction tax, education surcharge, and enterprise income tax.

The only difference between the sales with tickets and without tickets is that the sales without tickets declare tax but do not invoice, but the sales with tickets declare tax and invoice at the same time.

under what circumstances can I declare as non-ticketed income?

The following situations can be declared as non-ticket income:

1. The invoice issued to an individual must be an ordinary invoice, and the corresponding invoice can be issued only by the individual name of the other party, without obtaining the ID number of the other party.

2. If the other party doesn't require an invoice, it can also be directly declared as income without a ticket. Any real business can always be regarded as non-ticket income.

is it necessary to pay tax on income without tickets?