问题已解决
老师,我们委外加工,材料都我们提供,对方就出人工,怎么开票,对方要开什么票进来,才最正规,我要入什么科目呢
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同学,你好
对方可以开“加工费”
1、原材料外发时:
借:委托加工物资
贷:原材料
2、收回并收到加工费发票:
借:委托加工物资
应交税费-应交增值税-进项税额
贷:应付账款
2020 12/02 09:34
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2020 12/02 09:38
原材料根据我进货的时候价格填写?我有好多材料呢
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2020 12/02 09:41
同学,你好
对的,根据进货价格填写
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2020 12/02 09:45
写第一笔物资的时候,我就后面附做到对方公司的一些材料和价格就行了,然后收到发票就做那个第二步的进项。这是为了让我材料变少,委外变多。
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2020 12/02 09:45
老师,还有个问题,那对方是一般纳税人,就开13点的加工费就好了,其实就是劳务费
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2020 12/02 09:47
同学,你好
对的,就是劳务费,开13%的税率
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2020 12/02 09:57
老师,那我做材料减少的凭证的时候,后面附带着一份A4纸打得材料和金额,我只要吧这个入账进去就行了哇,然后可能过三个月人家再开票过来,这个没问题吧
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2020 12/02 10:01
同学,你好
没问题的,在账上都你的存货,最好附一张对方公司签收委托材料的单据
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2020 12/02 10:23
好的,谢谢老师
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2020 12/02 10:24
不客气,满意请5星好评,谢谢!