General taxpayers are engaged in jewelry sales, amber, emerald, jade and other raw materials and finished products to purchase from their own hands.

Consultation record · Answer on 2021-12-26nGeneral taxpayers are engaged in jewelry sales, and raw materials such as amber, emerald, jade and other raw materials and finished products are purchased from their own hands. There is no invoice. How can the company account for helping you, and I am glad to answer it for you. There is no invoice for the purchase of raw materials or inventory products. After receiving the warehouse, the account is temporarily estimated. After receiving the invoice, the red letter is rushed back to the temporary estimate, and the blue word is re -received. Temporarily estimated the collection of raw materials/inventory goods loan payable -temporarily estimated materials/inventory goods red rush temporarily estimated raw materials/inventory goods (red words) loan accounts should Word reconnection from raw materials/inventory goods should pay taxes and fees (general taxpayers) loan cash/bank deposit/account payable -XX unit tax regulations must be invoice, so purchase without invoices can be sold If the unit is chasing an invoice, you can go to the tax hall to make the invoice without the invoice. In addition, the income tax can be increased at the end of the year -end settlement and pay the income tax. If there is no invoice for a long time after the account is estimated for a long time, the tax check -ups have a fine of 50%of the amount of tax paying less than the tax payment in addition to the tax payment. Hope to help you, I wish you happiness every day! Column