Small-scale taxpayers issue VAT invoices, generally ordinary VAT invoices, and the tax is directly included in the product cost.

I. The accounting entries for revenue recognition are as follows: Carry forward the main business cost:

Borrowing: bank deposit borrowing: main business cost?

Loan: income from main business? Loans: Goods in stock

Second, according to the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Amending Article 10 Small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) who need to issue special VAT invoices, they can apply to the competent tax authorities for issuing them on their behalf. ?

Three. Applicable scope and object of invoicing:

All units and individuals that have gone through the national tax registration shall apply to the competent national tax authorities for purchasing and issuing invoices corresponding to their business scope. However, in any of the following circumstances, you may apply to the competent tax authorities for issuing invoices:

1. Small-scale taxpayers (including self-employed) who have registered for national tax have VAT taxable behavior and need to issue special VAT invoices, they can apply to the competent national tax authorities for issuing them on their behalf;

2. The collection rate of special VAT invoices issued by small-scale taxpayers is 3%, and the other company can only deduct 3%.