问题已解决
我们公司是承办本市美术考级的定点机构,收其他培训学校交过来他们学校的小孩的美术考级费用,会支付给培训学校一定比例的返点,请问支付返点怎么做账?
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同学,您好。收到返点确认收入,分录:
借:银行存款
贷:主营业务收入
应交税费——应交增值税(销项)
2024 10/29 10:31
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2024 10/29 10:32
不是收到,是支付
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2024 10/29 10:32
然后我们公司支付给培训学校的返点时,会计分录如下:
借:销售费用 - 业务返点
贷:银行存款
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2024 10/29 10:33
发票开什么税目呢?
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2024 10/29 10:33
收到返点,如果对方给开具发票,还要借方还要有一个借:应交税费——增值税(进项)。
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2024 10/29 10:34
不是收到,我们是支付方
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2024 10/29 10:34
对方属于一种推广服务、中介服务等服务费用收取,税目可能是 “经纪代理服务”“市场推广服务” 等。
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2024 10/29 10:35
嗯,我把上面回复归纳一下,有点分散了。
我们公司支付给培训学校的返点时,会计分录如下:
借:销售费用 - 业务返点
应交税费——增值税(进项)
贷:银行存款
发票税目可以是 “经纪代理服务”“市场推广服务” 等。