How to charge the quota invoice received from the property management company?

How to charge the quota invoice received from the property management company?

Answer: Debit: Accounts receivable.

Loan: income from main business

The parking fee income of the property company is based on the accounting voucher issued by quota invoice.

You can keep accounts with stubs and cash payment slips.

You can paste the stub as the original voucher for bookkeeping. You can also use the payment slip (or receipt) of the toll collector as the original voucher for accounting when collecting the parking fee income. The Inland Revenue Department will check the quantity and amount of quota invoice with the calculated amount to see if they are consistent.

In terms of use, the stub is used for archiving, the invoice is used for bookkeeping, the deduction is used for deducting the input tax, and the bookkeeping is used for bookkeeping after invoicing.

Stubs should not be kept separately according to regulations, but should be kept separately for future reference.

What should I do if I receive the hand-torn invoice and quota invoice tax?

Tear the invoice by hand and pay the full tax when you receive the invoice. Quota invoice is purchased by the business unit with the tax registration certificate, and the tax must be paid within the specified time.

When paying taxes, you should return the original invoice to the tax department, and the tax department will collect your taxes according to the number of invoices you have issued. If you lose quota invoice, you should inform the tax authorities in time, and pay taxes according to the quantity purchased at that time.

Units and individuals using tickets shall, in accordance with the provisions, establish an invoice storage system, which shall be kept by special personnel and stored in special warehouses (cabinets), and shall not lose or destroy invoice stubs and invoice registers without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years and reported to the competent tax authorities for approval and inspection before being destroyed;

If the invoice is stolen, lost, damaged (torn), etc., it is necessary to find out the reasons and report to the competent tax authorities in writing, apply for loss reporting and accept the handling. Quota invoice doesn't need to fill in invoices. There are invoices with a fixed amount. Small-scale taxpayers with annual taxable sales below 500,000 yuan and small-scale taxpayers with business below 300,000 yuan should use quota invoice.

Quota invoice * * * has 10 yuan, 20 yuan, 50 yuan, 100 yuan, 200 yuan, 500 yuan, 1000 yuan, 2000 yuan, 5000 yuan, 10000 yuan and other versions1/kloc.