How to deal with finance 1 when issuing export invoices? Sell export commodities.
1, commodity export
(1) At the time of outbound shipment
For the business of export enterprises, the storage and transportation department should do a good job in packaging and other work according to the provisions of the export contract or letter of credit, and prepare export documents such as invoices and packing lists, and immediately issue outbound orders to the outbound units to make good preparations for export. The accounting department makes the following accounting entries according to the outbound documents:
Borrow: Inventory goods-goods to be shipped out of the warehouse.
Loans: Goods in stock
(2) Confirm the export income and make the following entries based on the export invoice:
Debit: accounts receivable
Loan: main business income (general trade export)
(3) Carry forward the cost of sales
Borrow: main business cost (general trade export)
Borrow: inventory goods-goods to be shipped out of the warehouse.
(4) When the export proceeds are collected.
After receiving the full set of export documents of the export enterprise and checking them correctly, the bank shall go through the formalities of foreign exchange collection or collection according to the regulations. After receiving foreign exchange, the bank will convert it into RMB at the spot purchase price of the day, and issue a settlement memo to transfer the RMB into the account of the export enterprise, and the export enterprise will make the following accounting entries accordingly:
Debit: financial expenses-exchange gains and losses or handling fees
Bank deposit-RMB account
Credit: accounts receivable
According to the regulations, enterprises that can keep a certain percentage of US dollars:
Debit: financial expenses-handling fees or exchange gains and losses
Bank deposits (USD, RMB)
Credit: accounts receivable
2. Pay foreign expenses (non-offshore transactions)
(1) foreign freight
After the goods are shipped and exported, the export enterprise shall apply to the foreign exchange bank for the foreign exchange transfer payee when receiving the foreign currency freight documents collected by the sinotrans unit, and make the following accounting entries:
Borrow: main business income (general trade export)
Loans: bank deposits
(20) Foreign insurance premium
When an export enterprise receives an export transportation insurance policy or invoice and insurance premium settlement list sent by an insurance company, it shall make the following accounting entries:
Borrow: main business income (general trade export)
Loans: bank deposits
(3) Foreign commissions
Foreign commissions are paid in the form of commission according to the commission rate stipulated in the export contract. Generally, there are three ways to pay commissions:
1. Maid. This is the internal commission indicated on the export invoice according to the transaction price. In accounting, the net payment listed in the export invoice can be regarded as "main business income".
Two secret servants. Also called off-invoice commission, it refers to the commission that is not listed in the export invoice, but the commission rate and payment method are agreed in the sales contract. This commission is usually paid to middlemen or agents. There are two payment methods: one is negotiation commission; The other is that the exporter will transfer the commission abroad after receiving the full payment. When the accounting department receives the relevant documents sent by the business department, it shall make the following accounting entries:
Debit: main business income (general trade export income)
Credit: accounts payable-commissions payable
If the negotiation commission is adopted, as the bank has withheld the commission payable, the negotiation commission has been directly deducted from the "accounts receivable" at the time of collection, and the following accounting entries are made at the time of collection:
Debit: bank deposit
Financial expenses-exchange gains and losses
Accounts payable-commissions payable
Credit: accounts receivable
If the remittance fee is used, it shall be paid to the outside after receiving the money, and the following accounting entries shall be made:
Debit: accounts payable-commissions payable
Loans: bank deposits
③ accumulative commission. This refers to the commission that the export enterprise pays to the customer according to its accumulated sales and commission rate after signing a contract on behalf of the customer and agreeing to promote a certain quantity (or amount) or more of a certain commodity within a certain period of time. When making payment, make the following accounting entries:
Debit: Operating expenses-accumulative commission
Loans: bank deposits
3. Pay for domestic transportation and miscellaneous expenses
The transportation and loading expenses incurred after the consignment of export commodities, including all kinds of transportation and miscellaneous fees for transporting the commodities from the place where they are located to the border ports, shall be paid by the original documents, and shall be treated as related business expenses and management expenses respectively according to the nature of the expenses.
Do export invoices need to be checked for old ones? If it is necessary to check the old invoices, the stubs should be bound together according to this volume, and a detailed list of invoice use should be attached to the front, including invoice date, number, customer, currency, amount, exchange rate, amount converted into RMB, etc., and submitted to the tax bureau for checking the old invoices when purchasing new invoices. After checking the old ones, the tax bureau will stamp the detailed list.
For each old inspection, the total amount of invoices submitted for the old inspection should be calculated first and written into the schedule, which will be needed for the old tax inspection.
What certification is required for cold and hot compresses (such as ice packs) exported to Japan? What certification is needed to export to Europe? Thank you, CE, a medical instrument.
Our company is a new export enterprise, and the amount of export value-added tax invoice issued this month is 654.38+0.34 million. How to deal with the accounts? First of all, I don't understand why you need to issue a VAT invoice for export. There is no need to invoice for export business at all. It's a homemade export invoice. When purchasing goods, you must obtain a special VAT invoice, and only after passing the certification can you apply for export tax refund.
You must obtain the export declaration form of each self-made export invoice, obtain the special invoice for purchasing and using value-added tax, and complete the bank settlement before you can declare the export tax rebate.
Export income should be based on the FOB export price on the customs declaration form, and there is no need to do output tax, because export income is tax-free. Among them, when there is prepaid freight or transportation insurance premium, it must be deducted from the total export to calculate the income.
The accounting step is to make accounts in advance, accounts for foreign exchange settlement and exchange gains and losses, and do income and purchase input tax when all documents are collected. Input tax is export tax rebate (tax rebate should be calculated according to the tax rebate rate generated by commodity code entry), and carry-over income, inventory and cost vouchers should be made.
You also need to declare and submit the customs declaration information at the electronic port, download the customs declaration information, pre-declare it in the import and export tax refund software, pre-declare it at the tax bureau, and then turn it into a formal declaration (print the export, purchase and summary report) after pre-examination, and so on, and wait for the tax refund after all the procedures are completed.
On the VAT declaration form of the month when the income is recorded, the export income is filled in the column of duty-free goods and services.
Special reminder:
If you don't know anything, you must attend the export tax rebate training, otherwise you can't operate and handle the export tax rebate correctly at all, which will bring trouble and losses to the enterprise. I'll just give you a general idea here. There are many rules, requirements and policies in business operation, which you must know. So you can't ask here, do it yourself. Accounting treatment. You'll understand after the lecture.
The export invoice has been issued for international express export. Do you need to transfer it to domestic sales without customs declaration? Export to domestic sales refers to those that have been exported abroad and returned to local sales through various channels for various reasons.
We are a new export enterprise. What information do I need to bind the export tax refund certificate? Observation record sheet
Detailed list
value-added tax invoice
customs declaration
Archive details (usually stored separately for archiving, and some need to be copied to the administrator)
That's all I know. I can't remember the rest.
How to buy export invoices, and what should I bring to the tax bureau for subscription? To the national tax? How to issue export invoices? What should I pay attention to? Experts are invited to point out that ordinary invoices, export invoices and value-added tax invoices are all purchased in the national tax.
Before going, if the original export invoice has been issued, take the old one to the national tax for verification, and bring the invoice book and invoice stamp with you. The invoice is prepared and issued by the company. General export invoices are not as strict as VAT invoices. Adjust the format in EXCEL and print it on A4 paper first. That's it.
What do I need to bring to buy an export invoice? Answer: Hello! When purchasing export invoices for the first time, enterprises need to bring a copy of tax registration certificate, official seal and special seal for invoices. If the enterprise has an invoice book, take it with you and buy it at the IRS. Enterprises need to provide the following information when purchasing export invoices again: 1, invoice purchase book; 2. Tax-controlled IC card (for tax control machine to invoice); 3. Special seal for finance or invoice; 4 used invoice stubs (except for the first purchase, the purchase of tax-controlled invoices carries the last bookkeeping copy that has been issued); 5. Identification of the agent. If you have any other questions, please continue to ask questions on the government platform. Thank you! The information and service results provided by this website are for reference only, and there is no guarantee that there are no defects in the information and services provided. This website has the right to modify and interpret the contents of all websites. Users shall be subject to the actual needs of handling related businesses, and the risks that may exist when users use the information and services provided by the website shall be borne by the users themselves. Satisfaction: Respondents: cs 1920 12-07-23.