I remembered watching " Secret and Great " before, I feel that this guy is quite smart to transform from a traffic idol to a positive energy tough boy.
Who would have thought? A person with both good looks and wealth actually committed such a thing. This is a slap in the face of all the achievements he has made before! As soon as the
big melon comes out, it is estimated that the product merchants endorsed by Li Yifeng and will faint!
No, in less than a day, various merchants stopped their losses in time and immediately announced the termination of cooperation.
As of 19:30 on September 11th, there are real fruit , Kyoto Nenjian, HONMA golf brand, Panerai Panerai, Prada , Luk Fook Jewelry , Comfort , duck duck down jacket , RemyMartin RemyMartin , Kangbach Kitchenware, Wangli Security Smart Lock and many other brands announced the termination of all cooperation with Li Yifeng.
采购方付给销售方违约金
销售方只有在销售商品、提供服务以及从事其他经营活动时收取款项，才应向付款方开具发票；而销售方收取违约金并没有发生应税行为，因此No need to issue an invoice.
For example, the liquidated damages paid by the buyer company B for failing to pay the seller company A in time.
According to Article 6 of the Provisional Regulations on Value-Added Tax, sales are the total price collected by the taxpayer for the sale of goods or taxable labor services from the purchaser and the extra-price fees , but does not include the output tax collected .
What should I do at this time?
乙：销售方（收款方）：
借：银行存款
贷：应缴税费-应交增值税（销项税额）
主营业务收入
甲：购买方（付款方）：
借：库存商品
应交税费-应交增值税（进项税额）
贷：银行存款
销售方付给购买方的违约金
1、交易行为实质上未发生产生的违约金：
比如Company A and Company B entered into a purchase and sale contract, but because Company A (the seller) unilaterally breached the contract, it paid Company B liquidated damages for failing to supply company B (the purchaser).
If the seller has confirmed the income to issue an invoice, then the sales discount shall be compared, and in accordance with the "State Administration of Taxation on the issue of taxpayer discounts and discounts on the issue of issuing special value-added tax invoices" (Guo Shui Han [2006] No. 1279) regulations, The seller may issue a special VAT invoice in red in accordance with the relevant provisions of the current " Regulations on the Use of Special Value-Added Tax Invoices ".
销售方会计处理（销售折让）：
（1）销售实现时：
借：应收账款
贷：主营业务收入
应交税费-应交增值税（销项税额）
（ 2) When a sales discount occurs:
Borrow: main business income
Tax payable - VAT payable (output tax)
Loan: Accounts receivable
Purchaser's accounting treatment (sales discount): z Borrow: Bank deposits (or accounts payable)
Loan: Inventory goods
Tax payable - VAT payable ( input tax is transferred out )
As for the liquidated damages, according to the payment of the contract and whether the business actually occurs? Do you want to issue an invoice, and how do you do it? I'll tell you all here.
As for Li Moumou's termination of the contract due to illegal endorsement, resulting in a breach of contract, the amount of liquidated damages to be paid is an astronomical figure...
Let's just eat melons in our spare time! The most important thing is to work hard, learn about finance and taxation, and earn your own bread
Source: construction accountant, financial manager, intelligent finance and taxation, etc. The copyright of the article belongs to the original author. If there is something wrong, please contact to delete
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