Can a general ticket reduce costs? 50

Ordinary VAT invoices are issued and managed by general VAT taxpayers other than commercial retail into the VAT anti-counterfeiting tax control system, that is to say, general taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue VAT special invoices, ordinary VAT invoices, etc., commonly known as "one machine with multiple invoices".

Ordinary invoices can reduce costs, general taxpayers can not deduct value-added tax, but can be deducted before enterprise income tax, and small-scale taxpayers can obtain general invoices.

There is no impact on value-added tax and can be deducted before income tax, so obtaining ordinary invoices can reduce income tax and reduce operating costs.

For general taxpayers, the VAT of the general invoice obtained cannot be deducted, and it should be included in the cost, which will not only not reduce the cost, but will increase the cost; But for small-scale taxpayers, it has little impact.

I have never heard of this statement, as long as the purchased goods have legal documents (ordinary invoices are only a kind of legal documents), they can be recorded in the account.

As for the cost or expense, it is not to look at the invoice, but to look at the contact object of the purchase: the cost, which is often associated with a certain object. It is essentially the transformation of one asset into another.

For example, the consumption of materials becomes in the product. In the balance sheet, costs are often listed in the form of assets such as inventories and construction in progress; In the income statement, it is presented in the form of operating costs. Expenses are often associated with a certain period, which we are accustomed to calling period expenses, which mainly include operating expenses, financial expenses, and management expenses.

They are directly included in the profit or loss for the current period when they are incurred to offset the profit, and the expenses for the period are mainly shown in the income statement.

General taxpayer enterprises, the purchase of goods has not received a special VAT invoice, only received an ordinary invoice can also be used as a cost entry, but the ordinary invoice can not be used as input tax deduction.

1.Accounting Entries:

Borrow: Inventory goods (raw materials).

Credit: Bank deposits.

2.The purchase received a special invoice for general taxpayers.

Accounting Entry: Debit: Inventory Goods (Raw Materials).

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

Credit: Bank deposits.

Ordinary invoice refers to the receipt and payment voucher issued and received in the purchase and sale of goods, the provision or receipt of services, and other business activities. It is relative to the special VAT invoice.

In the purchase and sale of goods, the provision or acceptance of services and other business activities by any unit or individual, except for the special VAT invoices issued and collected by general VAT taxpayers, all kinds of receipts and payment vouchers issued and collected by any unit or individual are ordinary invoices.

Personal invoices generally refer to invoices issued by individuals, and most of them are ordinary hand-torn invoices.

The simple point is that the company issues fewer invoices to the outside world, so that it can pay less taxes; Using more external invoices to top the account can increase costs and amortize profits.

Invoices for the company's internal expenses can be used to offset the tax.

If it is a business tax, it is issued to the customer, and this is as low as possible, or a receipt is issued to indicate that the profit is small, and the business tax is paid less.

Make 1 million as proof of the company's daily normal expenses.

Don't make it an invoice to a customer.

There is no value-added invoice for purchase, only ordinary invoice can be used as cost invoice. is 150,000-10=50,000 x 25%. If you have other ordinary invoices for business-related expenses, they can also be used as expense vouchers.

Commodities issued with ordinary invoices can also be included in the cost, but the full amount is credited to the cost, that is, there is no 17% input tax to deduct.

Accounting entries for special VAT invoices:

Borrow: Raw materials Inventory goods.

Tax Payable VAT Payable Input VAT on goods.

Credit: Accounts Payable Payments payable.

Accounting entries for general VAT invoices:

Borrow: Raw materials Inventory goods.

Credit: Accounts Payable Payments payable.

There is no value-added invoice for purchase, only ordinary invoice can be used as cost invoice. However, the invoice is not deductible as input tax.

Ordinary VAT invoices are issued and managed by general VAT taxpayers other than commercial retail into the VAT anti-counterfeiting tax control system, that is to say, general taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue VAT special invoices, ordinary VAT invoices, etc., commonly known as "one machine with multiple invoices".

"Invoice" can be used as a cost voucher as long as it is an authentic real invoice, whether it is a VAT invoice or an ordinary invoice. The purchase price is 100,000 yuan, and the sales price is 150,000 yuan, which is calculated according to the gross profit of 50,000 yuan. (There are other costs when actually calculated).

1. Can the ordinary invoice issued to us by the manufacturer be used as a cost voucher?

Ordinary invoices can be included in the cost

2. For example, if my purchase is 100,000 yuan (the manufacturer provides an ordinary invoice of 100,000 yuan) and my company's total sales at the end of the quarter are 150,000 yuan, will the tax bureau only charge me 25% of the corporate income tax on my 50,000 yuan profit, and if I don't have a value-added invoice of 100,000 yuan, will the tax bureau deduct 25% of the enterprise income tax according to my 150,000 yuan?

Uh, what's that, what is this?

Regardless of whether you obtain a VAT invoice or an ordinary sales invoice, your corporate income tax is calculated at 15-10, because as long as it is an invoice, it can be recorded as a cost, and the difference is only one that can deduct VAT, and one cannot not.

1. Ordinary invoices cannot be deducted. Only general taxpayer enterprises can deduct their input tax if they obtain deductible VAT special invoices. 2. Input VAT refers to the amount of VAT paid or borne by taxpayers for the purchase of goods or taxable services.

The term "purchase of goods or taxable services" includes the purchase (including import) of goods or taxable services, the exchange of goods for barter, the goods for the satisfaction of debt income, the goods transferred in from investment, the goods transferred in from donations, and the freight paid in the process of purchasing and selling goods.

Absolutely! However, your company can not deduct input tax, in fact, the other party issues ordinary VAT invoices and special invoices are paid 17% tax, in this case, why not issue special invoices? This will reduce the amount of VAT you pay!

If you mean what kind of ordinary invoice can be used as a voucher for accounting, it should be that the invoice should be overprinted with the invoice supervision account of the provincial tax authorities (including national tax and local tax).

If you mean what kind of ordinary invoices can be used as deduction vouchers to deduct VAT, it should be transportation invoices, customs VAT payment certificates (customs tax payment certificates), waste materials invoices, agricultural and sideline product purchase vouchers or ordinary invoices for self-produced agricultural products issued by agricultural producers.

There are many kinds of ordinary invoices, compared with special VAT invoices, as long as the invoices are issued correctly and the amount is not too large to arouse suspicion.

Here's a look at which invoices many companies want to know about that can be used as company costs.

Corporate income tax = net profit (income - cost - expense) * tax rate.

The company's annual net profit is less than 1 million, and the income tax rate is 5%.

100-3 million 10%.

25% above 3 million

What invoices can be used as company costs?

The ordinary invoices of general taxpayers can be deducted, but the others cannot.

Real and valid ordinary invoices can be accounted for according to the accrual basis.

Generally, it is within the scope of state support, such as the purchase of agricultural products can be deducted.

The invoices obtained based on the actual transactions should be entered into the relevant cost account.

The full amount of tax is deducted according to fixed assets.

Accounting Entry: Debit: Fixed Asset.

Low-value consumables.

Tax Payable - VAT Payable (Input Tax).

Credit: Bank deposits (accounts payable, prepaid).

The difference between the two is whether the tax is included in the cost The amount included in the cost of the special invoice is less tax.

Yes, you understand correctly.

The calculation of income tax depends on your profits, not VAT special invoices

VAT invoices are issued for expenses, and increasing the expenses of the enterprise will reduce profits and achieve the purpose of reducing income tax.

The special ticket is the cost or expense of the tax-free part and the general ticket is the total cost or expense of the price and tax.