How to account for the uninvoiced income of ordinary taxpayers in Kunming?

If the products without tickets have sales income, refer to the normal sales entries: debit: cash and other loans: main business income loan: tax payable-value-added tax payable-output tax; If there is income from materials or wastes, borrow: cash and other loans; Other business income loans: tax payable-VAT payable-output tax. As for the declaration, enter the system-click invoice collection-no ticket as sales or tax inspection adjustment-click Add-select no ticket sales income-enter the amount or tax (for the lender, it is not the main business income but other business income, etc. ). It is recommended to enter only the tax, otherwise it will generate the main business income on the declaration form. This non-ticketed income is automatically filled in the fourth line of "Unbilled", click "Save" (the data in this table can only be collected from outside, but cannot be entered), and finally the main table of the declaration form is opened, and this income and other income are merged into the second line of "Taxable Goods Sales".

Unbilled accounting entries are the same as invoiced accounting entries. In order to distinguish the invoiced entries, it is best to indicate the words of non-invoiced sales in the summary column. When filing the VAT tax return, the unbilled income should be filled in the unbilled column of table 1.