It's the first time I've seen someone talk about e-commerce accounting in such detail! Attached is the tax risk of e-commerce and the financial and tax treatment of each business
The e-commerce industry is now so developed, as an accountant in the e-commerce industry, it is natural to make detailed records of each order, so as to ensure the authenticity and integrity of financial data, but the entity operation and e-commerce operation are different in terms of taxation, and there will be many problems in tax collection and management, cross-border transactions, electronic invoices, etc., how to avoid tax risks, how to carry out financial and tax treatment, the relevant content has been sorted out, come and see!
60 transactions of real accounts of e-commerce companies
60 e-commerce company specific business details
1. Pay the telephone bill of 745 yuan.
On June 9, he applied to pay 745 yuan for telephone bills.
Borrow: Administrative expenses
Taxes and fees due
Credit: Bank deposits
2. Recognize revenue
On June 11, last month, the customer Ms. Wang purchased goods worth 1,130 yuan (tax included), and the customer has now confirmed the receipt. (This business is the goods sent out last month, after the customer confirms the receipt in the background, the company will confirm the revenue processing, and the payment paid by the customer will first go to the third-party platform Alipay (China) Network Technology Co., Ltd., and the third-party platform settlement has not yet been received)
Debit: Other receivables
Credit: main business income
Taxes and fees due
3. Carry-over costs
On June 11, the cost of carry-over (the cost of this business carry-forward is added from the confirmed receipt cost (98,750 yuan) and the confirmed receipt cost of the 7th business (500 yuan) from the 1st to the 10th of this month).
Borrow: Cost of main business
Credit: Issuing goods
4. Non-specified points
On June 14, the store held a marketing campaign, during which 10 points (1 yuan/min) were awarded to anyone who purchased goods over 113 yuan, and Mr. Song, a customer, purchased goods worth 1,130 yuan (including tax) during the promotion period. The points are used to purchase items from other stores on the Tmall platform, and the Tmall platform directly deducts the points from the store and has not yet been invoiced.
Debit: Other receivables
Selling expenses
Credit: main business income
Taxes and fees due
11 kinds of promotional business in the e-commerce industry
The accounting treatment of the e-commerce industry, as well as the accounting and tax treatment have been sorted out, please see below if you want to check it.