In January, an electronic general ticket was repeated, and it was only found out in April how to dea

What should I do if I have duplicate invoices? Is it red in April? When the accounts are kept in April, what original vouchers are used to keep accounts?

In January, the opening was repeated, more invoices and more income, the actual remittance should be on the account, and it was found in April that the red-letter invoice was issued to flush back, and the accounting processing was followed by the back, and they wrote a description attached to the back according to the actual situation, and the leader signed, and the original voucher and invoice copy were attached, and the new red-letter invoice was attached to it. Just make the original voucher.

The actual income is recorded in the previous month, and an income entry is made this month that is consistent with the amount of the previous month, but it is indicated in red.

As with the previous entry, it is only indicated in red.

1. If it is a seller, it will be recorded according to the red invoice, and the accounting entries will be made

Borrow: bank deposits, etc. (in red).

Credit: main business income (in red).

Credit: Tax Payable - VAT (Output Tax) (in red).

At the same time, borrow: the cost of main business (in red).

Credit: Inventory goods (in red).

2. If it is the buyer, it will be recorded according to the red ticket, and the accounting entries will be made

Borrow: Inventory goods (or raw materials) (in red).

Debit: Tax Payable - VAT (Input Tax) (in red).

Credit: bank deposits, etc. (in red).

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An ordinary invoice was issued in April, and it was found that the issuance was repeated and crossed months in May, the account was not made in April to pay taxes, a red invoice was issued in May, and the tax was declared in April. Duplicate invoices issued in May can be invalidated if all copies are withdrawn without tax copying.

Viewed 179 2016-05-13

If the invoice is issued incorrectly in May, the red invoice should be issued in June and the correct invoice will be reissued. How do I do the accounting processing?

The invoice was issued incorrectly in May, and the accounts were made as usual in May.

In June, the red invoice should be flushed back and a correct invoice should be reissued, and the red letter ticket and the correct ticket should be accounted for.

The seller shall not specifically put the correct invoice in the account, and the wrong invoice and the red letter reversal shall not be in the account.

The purchaser is giving them a correct invoice on it.

3 views 605 2016-06-02

17% VAT special invoice issued in April will be returned in May.

Apply for a red invoice first, and after the tax review is passed, a red invoice will be issued to reverse the original transaction.

Viewed 487 2018-05-17

How to account for the red-letter invoice application form issued in April and the red-letter value-added tax special invoice received in May.

If it is deducted, then it is necessary to transfer the input out, and if there is no deduction, only the relevant entries need to be adjusted.

It is to see whether your red letter invoice meets the requirements of the input and outflow.

The red-letter invoice issued in April should be transferred out in April.

There are two situations for issuing red invoices, one is that the purchaser has deducted the input tax; Second, the purchaser's input tax is not certified.

For the first case, after the seller issues a red invoice, the red letter.

As long as it crosses the month, it cannot be invalidated, and it needs to be reversed by issuing a red invoice in April. If it is not invalidated in March, VAT shall be calculated and paid.

The income has been made for repeated invoicing in the previous month, and the opposite accounting entry (or red letter entry) has been made after the red flush in this month

If there is a balance of this month's invoice, the original invoice will be returned, and a new one of this month's can be simply solved, if there is no balance if this month's invoicing is not issued, it will be solved next month and re-invoiced. . . .

Negative invoices are red invoices in the tax management system, because of invoice issuance errors, transaction cancellation, return of sales goods, etc., it is necessary to replace the correct invoice or return the invoice, but the invoice does not meet the conditions for return and invalidation, it is necessary to issue a red invoice, reverse the original blue invoice, and re-issue the correct invoice.

If the content, title, amount, and tax of the reissued invoice are consistent with the red invoice, you can paste the red invoice and the newly issued invoice behind the original accounting voucher, and indicate in the blank space of the voucher that it is "replace the invoice, the original invoice is invalid", and there is no need to re-enter the account.

Borrow: main business income.

Tax Payable – VAT (sales tax) payable

Credit: Accounts receivable (cash on hand or bank deposits).

If you reopen the negative number in the current month, you only need to borrow and credit the accounts receivable, and if there are other invoices to make a voucher, this entry does not have to be reflected.

Negative invoices are red invoices, only when the return occurs, and it is across the month of the other party and the company have been accounted for, to obtain the return certificate issued by the local state tax authorities of the buyer, the unit can go to the negative invoice application form, and then approved by the State Taxation Bureau to issue negative invoices.

After the general VAT taxpayer issues a special VAT invoice for the sale of goods and the provision of ** tax for services, such as the return of sales, sales discount and the original blue special invoice filling error. When using the computer invoicing system to issue invoices, it is important to note that ordinary VAT invoices can be issued according to the actual situation, and negative invoices must be reported to the competent tax authorities for approval in advance, otherwise they will not only be invalid, but also violated.

What will I do with my accounts?

If the content, title, amount, and tax of the reissued invoice are consistent with the red invoice, you can paste the red invoice and the newly issued invoice behind the original accounting voucher, and indicate in the blank space of the voucher that it is "replace the invoice, the original invoice is invalid", and there is no need to re-enter the account.

Borrow: main business income.

Tax Payable – VAT (sales tax) payable

Credit: Accounts receivable (cash on hand or bank deposits).

Is that right? - Right.

What about those additional taxes accrued? - Accrual shall be made according to the balance, and the amount payable after offsetting the positive and negative shall be accrued.

In addition, I have already filed my tax return and deducted my tax at that time, do I still need to file my tax return this month? - No, you don't. Adjusted in the middle of the next month. This is because the negative invoice was reissued in the next fiscal month.

Can it solve your problem?

File online every month and go to the tax office to submit paper returns quarterly. The reports that need to be submitted are:

1. All tax returns approved by the tax bureau (submitted separately for national and local taxes) 2. Balance sheet, income statement, and cash flow statement (one for each national and local tax) 3. The official seal of the company shall be stamped on the statement.

Tax filing process:1Login Check Date (Password 1) System Maintenance Tax Verification Basic Information Maintenance Enter Tax ID Save and Log Out;

2.Re-entry Software System Maintenance Tax Verification Declaration Form Selection Select and save to the main interface;

5.VAT:

Now we can send the invoice to the mailbox of Alipay, which is not only convenient for us to keep the electronic invoice, but also to file tax returns, which is very convenient.

The e-invoice can be printed out.

Answer: If the other party has certified the deduction, the other party can only issue a red invoice notice.

1. The purchaser submits the application form to its competent tax authority.

2. According to the application form submitted by the taxpayer, the tax authority of the buyer shall issue a notice through the red invoice notice management system after review.

3. After the tax authority of the buyer issues the notice, the paper notice will be handed over to the buyer, and the buyer can pass the paper notice to the seller in an appropriate way.

4. The seller receives the paper notice delivered by the buyer, and issues a red invoice in the invoicing subsystem according to the content of the notice.

The process of issuing a sales application is as follows:

The seller submits an application form for the issuance of a red letter invoice to the competent tax authority.

According to the application form submitted by the taxpayer, the tax authority of the seller shall issue a notice through the red letter invoice notice management system after review.

The seller shall issue a special invoice with red letters in the invoicing subsystem based on the content of the obtained notice. The conditions for this method are: the red letter invoice to be issued this month should be applied for in the next month. Your situation fits perfectly.

With the issuance of the red letter invoice notice, you can directly open the red invoice, after the red invoice, and then open a correct invoice to the other party, there is no need to go to the tax bureau to go through the procedures.