How to confirm the income and cost of installment payment for elevator sales and installation enterprises

1, which shall be confirmed after installation acceptance. However, since the confirmation of tax payment time is the time of issuing invoice, it is suggested to confirm the income when issuing invoice. As long as you invoice, you have to pay taxes. Even if you don't confirm your income, why not synchronize it? In that case, you should try your best to complete the acceptance before issuing the invoice.

2. If the construction period exceeds one year, you should confirm the income and cost according to the progress of the project, otherwise the tax will let you confirm the income (advance payment) in full. If it can be accounted for separately, it is of course best to confirm one by one.

3. According to the accrual basis principle, the income should be confirmed after the installation is completed, which has nothing to do with installment billing or one-time billing. Unconfirmed income can be included in advance receipts. However, it is recommended to confirm the income at the same time of invoicing, for the same reason as 1