We are a production enterprise, and we have done something for others, and the income we receive is

This is when you help someone else make something, that is, someone else entrusts you to make something, so you can enter labor income or other business income entrustment income and the like.

Hello, if you have made something for someone else. It would be nice to be treated as other business income.

Yes, it's labor income, because you don't sell goods directly to others, but in the nature of processing.

If you are a production enterprise, then the income you receive belongs to the company's income, and whether you go away or not depends on the nature of the enterprise.

We are a production enterprise, we have done something for others, is the income received from labor income? The manufacturer helps others to make things, this should belong to the processing, and the processing should be the processing of the generation.

For individuals, it is labor income.

Not for companies.

There is a difference between the two.

You should take the main business income, not the labor income.

You are the third sister, you have done something for others, received income, and you can't sleep looking for labor income, this is definitely not a labor service that receives cash directly.

In this case, in fact, you don't need to take labor income!

We are a production enterprise, and we have done something for others, and the income we receive is, of course, from labor income.

If the production enterprise does something for others, the income received must go through the labor income, because you are helping others to pay for the labor services.

We are a production enterprise, and we have done something for others, and the income we receive should be labor income.

Your situation is similar to that of subcontracting projects, that is, you take over the works and then subcontract them to other engineering companies; If the following labor team provides you with an invoice, you will pay business tax and income tax according to the amount received after deducting the amount distributed to the labor team. The so-called management fee deducted is your income.

I'm also worried about this, and I want to ask for some advice.

In addition, there are products on the stationmaster's group **, cheap ***.

The labor fee can not be counted as the total salary of the company's workers, so that for those units with total wage restrictions, it is equivalent to overpayment, and it can be recorded as labor expenses.

Your main income is the labor fee given to you by the employer, and your main business expenses are the salary, benefits and insurance of dispatched personnel.

When you issue an invoice, do the following:

Debit: Accounts receivable (or bank deposits).

Credit: main business income.

When you pay the salary and insurance of the dispatched personnel.

Borrow: Cost of main business.

Credit: Employee Compensation Payable.

When paying salaries to dispatched employees.

Borrow: Occupational remuneration payable.

Credit: Bank deposits.

You can do it in 2 ways:

1. Let the other party take the invoice that meets the requirements for reimbursement, or find some invoices for reimbursement by yourself.

2. It is a labor expenditure, but it has to pay 20% tax.

We're using the first way more.

The credit and the entries of the second step are correct. The first step is to directly debit the cost of the main business - labor expenses is not conducive to project cost accounting, nor can it intuitively reflect the correspondence between income and cost. If this business is part of the construction and installation services provided to the outside world, it should also be accounted for in the same way as the labor services provided by the unit, included in the period expenses or production costs or construction in progress, and then transferred to the main business costs after the completion of the project, and at the same time recognize the income.

If it is a labor service purchased by one's own unit, it can be included in the management expense and sales expense account.

Receipt of labor invoices.

Borrow a bank deposit.

Credit: main business income.

At the same time, the cost is carried forward and the cost of the main business is borrowed.

Loan for projects under construction.

Credit: main business income.

At the same time, the cost is carried forward.

Borrow: Cost of main business.

Loan for projects under construction.

Question: I am a company that sells air conditioners and installs them, do I receive labor invoices for income, I sell air conditioners, I install them for others, do I do projects under construction, answer that I need to do income, because you sell them, you will install them, and you can receive labor tickets and labor fees are also counted as your income.

Doesn't include sales.

If it is a sale and installation, the labor fee can be used as an income, but if it is a simple installation, it needs to be earned.

Question: Are you still a teacher at your level? You are scamming money.

You don't need to make duplicate revenue for sales and installs.

I mean, you need to look at it on a case-by-case basis, you misunderstand what I mean, you are invoicing someone else for the sale of air conditioners.

The installation business is also separate from your business.

There is no such thing as duplicate income.

Regardless of the amount of income, this expense is to be disbursed.

The difference between business tax and value-added tax is that when paying value-added tax, it must be reduced to naked tax and then multiplied by the tax rate, such as: you invoice 10,000 yuan.

Borrow: main business income.

Tax payable --- VAT payable.

Credit: bank deposits, cash in hand, accounts receivable, etc. More than 10,000 is a small-scale practice, if you are an ordinary person, the tax rate will be replaced by your tax rate, and you can do it.

When an invoice is issued:

Debit: Accounts Receivable - Labor Expenses.

Credit: Main Business Income - Labor Services (Labor Management Fees Collected) Remuneration Payable to Employees - Wages.

Other payables – social security.

When money is received: Borrow: bank deposit.

Credit: Accounts Receivable - Labor Expenses.

Supplementary question: If the salary social security is credited to the cost, the entry:

When an invoice is issued:

Debit: Accounts Receivable - Labor Expenses.

Credit: Income from Main Business - Income from Labor Services.

Accrual of wages and social security.

Borrow: cost of main business - cost of labor.

Credit: Employee Remuneration Payable – Wages.

Other payables – social security.

Carry forward revenues and costs.

Borrow: Profit for the current year.

Credit: Cost of Sales - Cost of Labor Services.

Borrow: main business income - labor income.

Credit: Profit for the year.

Accrual of business tax.

Borrow: main business tax and surcharge.

Credit: Tax Payable - Business Tax Payable.

Taxes payable - Urban construction tax payable.

Taxes payable – Education fee surcharge payable.

Carry forward at the same time. Borrow: Profit for the current year.

Credit: Principal business tax and surcharge.

If the social security enterprise pays part, it also needs to be accounted.

Borrow: Cost of main business.

Credit: Other Payables - Social Security.

Carry forward the same as above, and transfer the cost of main business to the debit side of the current year's profit.