问题已解决
老师,客户直接在我们开过票的货款中扣了违约金及返修扣款,应该怎么做账



你好,这个你们是借销售费用,维修费,营业外支出-违约金你,银行存款贷,应收账款。
2024 09/18 08:32

84784977 

2024 09/18 08:41
老师,违约金客户没有开收据 ,返修款也没有开发票或者收据,我是用的从客户系统里导出的扣款明细做为的附件,我们能在所得税前扣除吗

宋生老师 

2024 09/18 08:42
你好,这个不能在税前扣除的。

84784977 

2024 09/18 08:46
如果得到客户的违约金收据,而且用了财务专用章的就可以实现扣除了是吗?

宋生老师 

2024 09/18 08:48
你好,严格来说违约金是要有发票才可以的。相当于是价外费用。

84784977 

2024 09/18 08:56
违约金我记得不需要发票吧,质保金需要发票

宋生老师 

2024 09/18 08:59
你好,这个要看情况的。属于价外费用的,这种是需要的。

84784977 

2024 09/18 10:00
是因为没有达到客户的要求,产生了违约金

宋生老师 

2024 09/18 10:01
你好,这种一般要税务局认定,有时候税务局他不认可也没用。