1. If the invoice amount is greater than the actual payment amount, it shall be recorded according to the actual payment amount. If office supplies are purchased in cash at RMB 65,438+000, the invoice amount is RMB 65,438+050, and the accounting entries are:

Borrow: management expenses-office expenses 100.

Credit: cash 100

2. If the invoice amount is less than the actual paid amount, you need to collect the actual paid invoice amount first, and then enter it into the account.

2. If the sales discount occurs before the sales revenue is confirmed, it will be directly confirmed by the amount after deducting the sales discount when the sales revenue is confirmed; If the sales discount of the sold goods whose sales revenue has been confirmed is not a matter after the balance sheet date, the sales revenue of the current period shall be offset. If the VAT amount is allowed to be deducted according to the regulations, the confirmed VAT output amount shall also be deducted.

legal ground

Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.