The difference between catering invoices and VAT invoices is as follows:
1, including the scope of the different
Catering invoices: generally refers to the individual production of the full amount of the quantity of the amount of the value of the inventory, including unsold, has not yet been formed into a revenue;
And the value-added tax invoices for the main business income, and operating income, and the total sum of the income of other businesses, some circulation of residents Total income accounting is the difference between the income, that is, gross profit.
2, the calculation method is different
Catering invoices are calculated as follows:
Net income from operations = operating income - operating expenses - depreciation of productive fixed assets - production tax +
Net income from renting out houses, net income from renting out other assets and net rent from the commutation of own housing, etc.. Net income from property excludes proceeds from premiums on transfer of ownership of assets.
And the formula for calculating the VAT invoice is expressed as follows: real growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.
3, the production method is different
Catering invoices to produce the balance of all the documents that have been billed, the principle of the opening balance + (or -) the amount of the current period (including debit incidence and credit incidence) = closing balance; just in the option of whether or not to include the vouchers that have been booked is the scope of the general should be selected to include the vouchers are not accounted for.
And VAT invoices need to be the balance of each account, generally including the balance of the previous period, the current period, the closing balance and so on.
In layman's terms, it is based on the summary of the vouchers and the formation of the balance of each account, which belongs to the assets, liabilities and owners' equity, the formation of the equation is assets = liabilities + owners' equity.
4, the role of different
The role of the restaurant invoice is to check the company's accounting account amount, balance and other accounting information.
And the VAT invoice is mainly for the convenience of doing financial statements.
5, the time of production is different
The catering invoice is produced at the end of the year, while the VAT invoice is produced at the beginning of the year.
6, different responsibilities
The catering invoice is responsible for the unified management of the unit's property and materials, an annual inventory of property, sound storage, receipt, maintenance, compensation, scrapping, loss and personnel mobilization and handover system to ensure that the account is consistent.
And the VAT invoice is responsible for organizing the preparation of the unit's fund-raising plan and the use of the plan, and organizing the implementation. The fund-raising plan and the use plan should be combined with the unit's business forecast and business decision-making as well as production, operation, supply, sales, labor, technical measures and other plans to be prepared on an annual, quarterly and monthly basis,
And in accordance with the enterprise's economic accounting system of responsibility for the decomposition of the plan indicators to be implemented, and supervise the implementation of the plan. According to the development of production and operation and the requirements of saving funds, the organization of the relevant personnel, the reasonable approval of the capital quota, strengthen the management of the use of funds, improve the effectiveness of the use of funds. According to the combination of management and use of funds and the requirements of hierarchical management of funds, the formulation of funds management and accounting implementation methods, and organize the relevant departments to implement.
Baidu Encyclopedia - VAT Invoice
Baidu Encyclopedia - Food and Beverage Invoice