One-ticket settlement "is the implementation of the purchased goods to the factory price of one-ticket system, so that the top of the sale of goods unified value-added ticket, the transportation costs included in it. Transportation costs are included. "Two-ticket system settlement" is the seller of goods for the purchaser to issue value-added tickets for its ex-factory price, the freight is separate from the transportation side of the freight invoices to the purchaser
Question 2: What is the meaning of the two-ticket system "two-ticket system" refers to the drugs from the pharmaceutical factory to sell to the first level of the dealer to issue an invoice, the dealer to sell to the first level of the drugstore. The "two-invoice system" means that the drugs are sold from the pharmaceutical factory to the first level of invoicing, the dealer sold to the hospital and then invoiced again to the "two-invoice" instead of the current common seven votes, eight votes, to reduce the circulation of layers of exploitation, and each variety of first-level dealers shall not exceed two.
Question 3: Next year, the national implementation of the purchase and sale of drugs "two ticket system" of the two ticket system refers to what The two ticket system is simply in the whole process of pharmaceutical sales can only open two invoices. Pharmaceutical companies from the pharmaceutical company to get the second invoice, selling drugs to the hospital to open the second invoice.
Question 4: What is the difference between the one-invoice system and the two-invoice system? "A dealer must directly from the manufacturer to purchase goods, settlement, by the manufacturer directly to the dealer to issue invoices; belonging to the redistribution, the second dealer must directly from the first dealer to purchase goods and settlement, felling level dealer's input invoices must be issued by the first dealer", which is the two-invoice system.
One-ticket system (wholesale price and distribution fees), that is, sales and logistics and distribution of one, direct invoicing.
Question 5: What is meant by two-invoice settlement? In the purchase and sale of enterprise activities, the settlement of "one vote" settlement and "two votes" settlement of two kinds, where one vote and two votes are standing in the buyer's point of view. "Two bill system settlement" is the selling party for the purchaser to issue value-added tickets for its factory price, the freight is separate from the transportation side of the freight invoice to the purchaser.
"Two-ticket system settlement" has two cases: one is the purchaser to pick up the goods, that is, the purchaser is responsible for finding their own car transportation, the purchaser and the transport side of the separate settlement of freight charges, the transport side of the purchaser to issue freight invoices. Another is the selling party for the purchaser to find transportation, the selling party first on behalf of the freight, after the arrival and the purchasing party to settle; or first on behalf of the purchasing party's freight, after the arrival of the freight invoice issued to the purchasing party. The latter way of freight actually borne by the purchaser, the transportation side of the freight invoice to the purchaser.
The purchase and sale of the enterprise to implement the two-ticket system settlement, revenue and expense accounting is clear, the relationship is clear, the buyer pays the freight, to obtain the official invoice, the sales tax naturally did not miss.
Question 6: The two-ticket system of the two-ticket system (pharmaceutical reform) What is the two-ticket system ? The Guangdong Provincial Health Department's forum said that next year, the sunshine purchase of drugs will strictly implement the "two-ticket system". It is said that the two-invoice system will change the current problem of too many links in the circulation of medicines and the price increase at each level, and relieve the pain of expensive public medical treatment. Outside the municipal area or remote areas can be allowed to "three votes", there are secondary dealers, but the distribution of the first-class distributor of the same manufacturer's varieties, in the same prefecture-level city can only be entrusted to 1-2 secondary dealers. For the implementation of the "two-ticket system", the representatives of hospitals and pharmaceutical companies are in favor. Chengdu Diao Pharmaceutical Group Co., Ltd. said Liu manager, the implementation of the "two-ticket system", can effectively reduce the circulation of drugs from the pharmaceutical company to the hospital, not only improves the efficiency, but also ensure the safety of medication, more conducive to the *** on the supervision of pharmaceuticals, in addition to preventing some unscrupulous dealers to use some of the fake drugs, substandard drugs for low-priced competition In addition, it can also prevent some unscrupulous dealers from utilizing some fake and inferior drugs to compete at low prices, and crack down on informal pharmaceutical companies. After the implementation of the "two-ticket system", it is inevitable that the original business structure and the choice of distribution companies to make great adjustments, but in the long run, the benefits are still very large. Dr. Lu of Xinghai Hospital said that the biggest beneficiary of the "two-invoice system" is still the patient, the intermediate links are reduced, the price of drugs will naturally come down. At the same time, the "two-ticket system" also guarantees the interests of the pharmaceutical companies, so some cheap old drugs can be placed in the hospital pharmacy. In the past, these cheap old drugs can not give seven votes, eight votes of the distributor to bring profits, so the pharmaceutical companies have to stop production of these drugs, or change into injections, and then the price doubled several times. Many dealers on the "two-ticket system" response is not consistent. Large dealers on the "two-ticket system" response is more optimistic, said Li, manager of Guangdong Kangmei Pharmaceuticals, "two-ticket system" can effectively improve the industry's industry concentration, improve competitiveness in response to the challenge of foreign businessmen, and at the same time to reduce the circulation link, so that the people get the real benefits. Benefits. The most worried should be those small and medium-sized distribution units. It is estimated that nearly 70% of the distributors in Guangdong will face the fate of being eliminated after the implementation of the "two-ticket system". In this regard, some medium-sized dealers began to expand venues and equipment, to improve their competitive strength, while some small dealers, has begun to start the industry. (Reporter Zhang Xiaolei, intern Zhang Yingyan, correspondent Chen Guangtai) Hong Kong - Guangzhou: life-saving drugs doubled in price? The same anti-cancer drug price difference of half, too many circulation links, "cif" is too high, Guangzhou patients can only look at the "drug" sigh Yesterday (22nd), Guangzhou citizen Mr. Li was found to be suffering from abdominal aortic aneurysm, the doctor recommended immediate surgery. However, nearly 130,000 yuan of imported coated stents far beyond his affordability. The same stent in Hong Kong sold for only 80,000 yuan! Yesterday (16th), the Guangdong Provincial Medical Institutions Drug Sunshine Purchasing Working Group released the "2008 Guangdong Provincial Medical Institutions Drug Sunshine Purchasing Implementation Program" on the Internet. The new program provides: by the impact of rising prices, allowing pharmaceutical companies to offer an increase this year. Experts analyze, compared with this year, in 2008, certainly most of the drugs will rise in price. In the price brush up a "rising sound", Guangdong people finally heard a good news: "difficult" drug prices really began to fall! From April to the beginning of this month, the province's hospitals around the drug has been fully enabled this year, "online price limit bidding sunshine procurement" of the new price. The vibration of the reform of the country, can really bring the people how much benefit? Yesterday, the Guangdong Provincial Health Department held a briefing to disclose the recent implementation of the province. "At present, the fixed-point production system of cheap drugs is still in the pilot stage, many aspects are still not perfect, but also need multi-sectoral coordination, the introduction of supporting policies to promote." National Development and Reform Commission drug pricing policy adviser, China Chemical and Pharmaceutical Industry Association senior engineer Yu Guanwen told reporters.
Question 7: How to explain the two-ticket system of pharmaceutical reform In January 2017, the State Council Healthcare Reform Office, together with the National Health and Family Planning Commission and other 8 departments jointly issued a notice to make it clear that the comprehensive healthcare reform pilot provinces (districts, municipalities) and public hospitals to take the lead in the implementation of the pilot city of the public healthcare institutions in the procurement of medicines "two-ticket system", encourage other areas to implement the "two-ticket system". Encourage other areas to implement the "two-ticket system", in order to further reduce the inflated prices of drugs, reduce the burden of the masses of drugs.
"Two-ticket system" refers to the drugs sold from the pharmaceutical company to the first dealer to open an invoice, the dealer sold to the hospital to open another invoice to "two tickets" instead of the current common seven tickets, eight tickets to reduce the circulation of layers of exploitation, and each variety of The first-level distributor of each variety shall not exceed two. After the implementation of the "two-ticket system", it is inevitable that the original business structure and the selection of distribution enterprises to carry out a great deal of adjustment, but in the long run, the benefits are still very large. It is said that the two-invoice system will change the current problem of too many links in the circulation of drugs and the problem of price increases at various levels, so as to alleviate the pain of the public to see a doctor is expensive. How it will actually work remains to be seen, because three feet of ice is not a day's cold, and likewise three feet of ice is not a day's warmth. For reference.
Question 8: What is the meaning of one vote and two votes in accounting, in detail A one-vote system, two-vote system settlement concept
In the purchase and sale of enterprise activities, the settlement method has a "one-vote" settlement and "two-vote" settlement of two kinds, here one-vote and two-vote are the same. Here a vote and two votes are standing in the purchaser's point of view. The so-called "one-ticket settlement" is the implementation of the purchased goods to the factory price of one-ticket system, so that the seller of uniform value-added tickets, the transportation costs included in it. "Two-ticket settlement" is the seller of goods for the buyer to issue value-added tickets for its ex-factory price, the freight is separate from the transportation side of the freight invoices to the buyer. There are two cases of "two-ticket system settlement": one is the purchaser of goods, that is, the purchaser is responsible for finding their own car transportation, the purchaser and the transport side of the separate settlement of freight charges, the transport side of the purchaser to issue a freight billing fee. Another is the selling party for the purchaser to find transportation, the selling party first on behalf of the freight, after the arrival and the purchasing party to settle; or first on behalf of the purchasing party's freight, after the arrival of the freight invoices issued to the purchasing party. The latter way of freight actually borne by the purchaser, the transportation side of the freight invoice to the purchaser.
The purchase and sale of enterprises to implement the two-vote system settlement, revenue and expenses of the accounting is clear, the relationship is clear, the purchaser pays the freight, to obtain the official invoice, the sales tax naturally did not miss. But the one-ticket system settlement situation is relatively complex, our question is: the seller of the freight has been added to the value-added tax ticket, the burden of the buyer, equivalent to the buyer paid the freight but did not get the freight invoice, this part of the sales tax where to go? Here we are through the one-ticket settlement system under the financial accounting, analysis of sales tax leakage links and reasons.
Second, the one-ticket system under the settlement of financial accounting and value-added tax, business tax business
According to the "Value-added Tax Regulations Enforcement Rules," Article V, the seller's "a sales behavior if both goods and non-taxable services involved, for mixed sales behavior, should pay value-added tax. In the case of one-vote settlement, the seller may or may not reflect the freight charges in the VAT invoice (but they are all subject to VAT as out-of-the-money charges), depending on how the purchase and sales contracts are signed. For the seller, if the freight cost is not reflected on the invoice, the freight cost has been fully credited to the revenue from the sale of products; if the amount of freight cost is listed separately on the invoice (which exists but is rare), the freight cost will be credited to the other business income when the bookkeeping is done. Accordingly, for the buyer, regardless of whether the amount of freight is reflected on the ticket or not, the input tax incurred will be deducted. For example:
(a) the ticket does not reflect the freight, that is, the price of goods including freight:
A enterprise sales of a number of iron powder to enterprise B, the contract provides for the settlement of a one-ticket system, the iron powder selling price (excluding tax price) 201000 yuan (including freight 1000 yuan), iron powder VAT rate of 13%. Bank Deposit 227130
Credit: Product Sales Revenue 201000
Taxes Payable - VAT Payable 26130
(b) The ticket reflects the freight charges, i.e., the freight charges are not included in the price of the goods:
Enterprise A sells a batch of iron ore to Enterprise B. The contract provides for one-ticket settlement, and iron ore is sold to Enterprise B at a price of 200,000 RMB (excluding tax). Selling price (excluding tax) 200000 yuan, freight 1000 yuan, A business accounts as follows:
Accounting entries for revenue from iron powder:
Borrow: cash or bank deposits 226000
Credit: product sales revenue 200000
Taxes payable - payable value-added tax 26000
Accounting entries for freight revenue:
Borrow: Cash or Bank Deposit 1130
Credit: Other Business Income 1000
Taxes Payable - VAT Payable 130
Obviously, the freight charges collected by the seller have been included in the revenue of the enterprise. According to the principle of revenue and cost matching, the actual freight costs incurred by the enterprise should be included in the account of selling expenses at the same time. If the enterprise with its own vehicle transportation, its own vehicle depreciation, fuel costs, vehicle insurance, bridge tolls, personnel wages, etc. directly apportioned to the cost of goods sold, this case will not have to exchange freight invoices, and do not have to pay business tax; if the enterprise from the outside to find a fleet of trucks or retailers (individual transporters) transportation, to the transport side of the payment of freight charges to the business expense account. In this case, you need to ask for freight tickets from the transportation side, in order to do the accounting. The accounting entries are as follows:
Borrow: selling expenses ...... >>
Question 9: What is the two-ticket system and the one-ticket system? One-ticket system: payment and freight 9800 + 500 = 10300 yuan * 0.17 = 1751 yuan
Two-ticket system: payment 9800 * 0.17 = 1666; 500 * 0.07 = 35 This should be the transportation company's open to your customers, the funds can be received and paid on behalf of the customer!
For your base customers want to receive a one-ticket system, I pay you 10,300 yuan you open 10,300 yuan of invoices to me on
But for you you are hoping that the two-ticket system, because you only need to pay 1,666 yuan tax on the line, such as checking the 1-ticket, then you will have to pay more than 1,750 - 1,666 - 35 = 49 yuan of tax. If you want a one vote settlement you can ask him to pay a little more on the shipping.