china body jewelry wholesale How to make the product presented by the manufacturer

where to buy gold jewelry wholesale The first way: For free purchase of goods to customers, the income is not confirmed, but because the tax law is deemed to be sold, it still needs to pay VAT and corporate income tax. Tax.
borrowing: out-of-business expenditure
loan: inventory goods — sample
How much is bundled sales. This method is a paid gift, which is essentially a sales discount.
borrowing: bank deposit
loan: main business income -product — gift
R n borrowing: main business cost
loan: inventory product -product
third type: directly gift to low -value items to attract consumers, such as keychains, glass cups, etc. Sell ​​it and give away. When purchasing this gift:
borrowing: inventory goods — gift
The taxes and fees -value -added tax (input tax amount)
:
Lending: sales cost
loan: inventory goods — gift n tax payables -value -added tax (output)
Then, according to the fair value:
borrowing: inventory goods
loan: The value of assets to be transferred-receiving donation of non-monetary assets In accordance with the provisions of the enterprise accounting system, when receiving donations, the donation income is included in " The value of asset value is to be transferred. After paying the income tax, the value of assets to be transferred to the tax section will be transferred out.
. At the same time, the real -object sales return party was redeemed and reduced the cost of inventory, and value -added tax must be paid. Two cases need to be handled:
(1) If the supplier issues a special VAT invoice, then
borrowing: inventory goods
Item tax amount)
loan: main business cost
(2) If you do not issue a special VAT invoice,
borrowing: inventory goods
Borrowing: The cost of the long-term stall/contract acquisition (the agency period exceeds one year)
The tax and fees shall be paid-the value-added tax (input tax)
(1) If the agency period is within one year or within, the profit or loss can be included directly at the current period; "Contract acquisition cost" is the subject used after the new revenue standard.

wholesale jewellery kissimmee wholesale jewelry kissimmee Personally think that the upstairs is more troublesome. If the goods given the same product are the same as the purchased goods, then directly enter the account according to the actual number of libraries, and then reduce the unit price, such as buying 100 pieces of goods, 220,000 yuan, and 10 pieces. Then borrow directly: 220,000 yuan (110 pieces) of inventory goods: 220,000 yuan for bank deposits. That's fine.