Seek the best accounting treatment method

This problem is faced by many service enterprises. First of all, as far as the objectivity principle followed by accounting and taxation offices is concerned, it is definitely illegal to falsely invoice. But it is inevitable in fact, so it must be solved from the perspectives of practical contradictions and economic benefits caused by this business.

I. Economic benefits

Because invoicing definitely involves paying taxes. This will inevitably affect the economic benefits of enterprises. The best way is to completely transfer the risk. Specifically, it is to accurately measure the comprehensive tax revenue caused by the inflated business income of each yuan. Because it is catering and tourism, the turnover tax and additional comprehensive tax rate are 5. 65% (including 5% business tax, 7% urban maintenance and construction tax, 3% education surcharge, 1% local education surcharge, and one thousandth of grain regulation fund), and the comprehensive income tax rate is (1-5). 65%) and 33%. The sum of these two comprehensive tax rates is 36. 8% is the inflated comprehensive tax for every dollar of business income. And take this as the minimum charge to customers. Obviously, your current deduction rate of 15% is too low. It will inevitably lead to the company's loss.

On the contrary, such a high deduction rate will effectively inhibit customers from invoicing to a certain extent. Thereby reducing the corresponding treatment cost and risk.

Second, the contradictions caused by business.

This contradiction is mainly manifested in the following aspects:

1. There is income in form, but there is no complete fund settlement.

2, in the form of income, but without deducting the cost, inflated profits.

3. Regular income, no basic business information.

-About contradiction 1. Accounts receivable can be used to deal with the inflated business income caused by inflated invoices. Its business foundation is the consumption of signing customers, so it solves the contradiction between fund settlement and inflated income. (You can join hands with the sales department to create several suspense customers, which can be used as the bookkeeping carrier of the over-invoicing business, and the deducted points can be used as the source of funds to offset the suspense account, forming a partial settlement illusion. After a period of time, according to the method of write-off of accounts receivable of suspense customers, write-off will be carried out regularly, and then the customers with false signatures will be re-recorded. As long as this amount accounts for a small proportion of the number and value of all suspense customers, it is difficult to find problems from the perspective of audit. Secondly, from the tax and accounting point of view, this part of fictitious business income is conditionally recognized, so it must involve tax declaration. Now that the necessary deduction points have been collected and confirmed, it is logical to file tax returns without causing any economic losses to the company.

2. About contradiction 2. The problem of inflated after-tax profits has been solved because the deduction point has been taken according to the comprehensive tax of inflated business income and accounts receivable have been written off regularly.

3. About contradiction 3. This is actually the crux of the whole problem. Because all businesses need to have original vouchers. Dining list, check-in record, consumption record, etc. Therefore, in view of the inflated business income, the financial department can regularly ask the business department to prepare a business document as the basic information for accounting. Indifference can also make up daily life. You can master it flexibly according to the situation.

Of course, if an enterprise has a large amount of un-invoiced income, it can adjust the over-invoiced income within the same business income range to reduce the processing cost. Of course, the corresponding deduction points collected through the internal transfer and multi-invoicing business can be handled through long-term payment or small treasury approval.

Finally, it needs to be emphasized that the inflated business income is handled by the way of consumption ledger. Lack of realistic business foundation as the support and the basis for verifying the truth afterwards will easily lead to insider moral hazard and encroach on the company's interests. Therefore, it is very important to strengthen the internal control of special business. Specifically, we should pay attention to the following points:

1. Strengthen the information control and personnel control of special business processing mechanism. The fewer people you know and contact, the better, and the higher the level, the better.

2. Strictly control the handling process of special business, preferably not handled by the front desk settlement personnel, but executed or approved by a certain level of financial supervisor.

3. Special businesses are strictly diverted before bookkeeping and before write-off.

I hope the above explanation will be helpful to your work! ! ! ! !

Fujian girls' questions are answered! ! ! !

First of all, I want to declare that my accounting method is a complete solution, and we should analyze and judge it from the overall perspective, and it is forbidden to consider the problem alone. Secondly, the relevant ideas are put forward on the basis of accounting policy, so the understanding of accounting policy is another basis for analyzing and judging the whole scheme; Thirdly, the actual operation of accounting policies requires some operational experience, at least not to be complicated. Therefore, the biggest enemy of accounting is the tax authorities, which are relatively easy to settle. The key is whether the enterprise as a taxpayer is systematic and rigorous in the construction of accounting management system. Explain the above questions and then answer your questions.

1. On the issue of collecting points to offset losses. Because the account book is a reflection of the relationship between creditor's rights and debts. It is also an objective phenomenon in the service industry. Why use deduction points to offset it? There are two reasons: first, after the offset, this off-balance sheet fund can naturally enter the company's capital system; Second, by using this part of the funds to offset the suspense account, the creditor's rights can be reduced one after another, reflecting the life and death of the business in a certain period from the book, and laying the foundation for the subsequent write-off in dormant account. At least, it will not be reflected in the book records. The business has died since the date of occurrence, which is likely to lead to audit risks.

Secondly, about the write-off of suspense accounts. Since it is a suspense account, it is an account receivable, and its write-off is definitely a bad debt treatment. Go straight. And why should we follow the write-off method? This is just a cover-up But on the other hand, it also reflects whether the financial internal control mechanism of the enterprise is sound and targeted. Due to the consumption of service enterprises, the disposal of bad debts of accounts receivable is a problem that should be paid attention to. In addition, about the identification of tax authorities. This is an operational problem. First, whether the implementation of the system approval is solid, second, whether the communication with the tax authorities is smooth, and third, whether the public relations work is in place. These are the basic problems that the financial handling mechanism can be effectively implemented. Therefore, it is not detailed in the solution.

In addition, it should be reminded that a good accountant must not break the law. Such as small treasury, off-balance sheet circulation and so on. Even if there are violations, we should establish a perfect solution mechanism through technical means, taking into account the interests of accounting, finance, auditing and taxation, otherwise we are asking for trouble.