The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
xiao yi wei tuo dai xiao fang shi xia zeng zhi shui fa piao de kai ju shi jian
Author(s): 
Pages: 47-48
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  增值税发票委托代销商品销项税额委托方代销清单进货退出应交增值税税务机关进项税额抵扣销售收入;
Abstract: 《股份有限公司会计制度》对委托代销方式的会计处理做了详细规定。即:当公司将委托代销的商品发票交付受托代销单位时,按实际成本借记“委托代销商品”科目,贷记“库存商品”科目,同时按委托代销商品应收取的增值税,开出增值税专用发票,借记“应收账款———应收销项税额”科目,贷记“应交税金———应交增值税(销项税额)”科目。笔者认为,公司在发出委托代销商品的同时,开出增值税专用发票,确认销项税额,不甚恰当,理由如下:1.公司在发出委托代销商品的同时,开出增值税专用发票,将开出发票的票面税额作为本期的销项税额,交纳增值税。而代销方收到的增值税专用发票在代销商品尚未销售,未付款给委托方时,却不能作为当期进项税
Related Articles
No related articles found