當(dāng)前位置:財(cái)稅問題 >
實(shí)務(wù)
問題已解決
老師,一般納稅人連鎖藥店總部,給分店或者加盟店返利,應(yīng)該如何處理賬務(wù)?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
您好,分店和加盟店都是獨(dú)立核算的是嗎
2020 05/29 12:06
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785046 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/29 12:11
是的,都是獨(dú)立核算的
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 05/29 12:16
那返利的你們開票結(jié)算的嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785046 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/29 12:16
我們不需要發(fā)票
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 05/29 12:17
那您實(shí)際應(yīng)該是沖減收入的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785046 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/29 14:00
能說說具體怎么做嗎
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 05/29 22:05
就是用收入的負(fù)數(shù)分錄做
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785046 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/29 23:36
如果給返貨需要怎么處理?
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 05/30 08:14
(1)若供貨方開具增值稅專用發(fā)票,其會(huì)計(jì)分錄為:
借:庫存商品
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額)
貸:主營業(yè)務(wù)成本
(2)若不開具增值稅專用發(fā)票,其會(huì)計(jì)分錄為:
借:庫存商品
貸:主營業(yè)務(wù)成本
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785046 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/30 08:21
如果不開發(fā)票,對(duì)方進(jìn)貨時(shí),直接用貨抵呢?
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 05/30 08:25
那就是下面的第二個(gè)分錄
![](/wenda/img/newWd/sysp_btn_eye.png)