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請(qǐng)問(wèn)老師,票已開(kāi)出去,貨對(duì)方也已經(jīng)使用,現(xiàn)在出來(lái)質(zhì)量問(wèn)題,對(duì)方不付款,應(yīng)該怎么做賬務(wù)處理
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您好,需要紅沖發(fā)票,對(duì)方已經(jīng)抵扣了需要給我們開(kāi)紅字信息表,不配合的話投資客戶的稅務(wù)局
2023 12/18 19:16
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2023 12/18 19:18
老師,對(duì)方?jīng)]有抵扣,今天對(duì)方退回發(fā)票讓我紅沖,我沒(méi)同意,認(rèn)為這個(gè)貨對(duì)方已經(jīng)用掉,至于款對(duì)方付不付是老板之間協(xié)調(diào)的問(wèn)題,紅沖應(yīng)該不合理吧
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2023 12/18 19:20
您好,我們質(zhì)量有問(wèn)題,人家不付款票也還給我們了,這是合理的,我們把貨拿回來(lái)修理一下。
您把自己當(dāng)客戶就能理解了,我們?cè)谔詫毶腺I了件衣服,是破的,您說(shuō)要不要付款呀,肯定退貨是不是
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2023 12/18 19:21
老師,是混凝土,對(duì)方已經(jīng)在工地上使用了,如果紅沖發(fā)票的話,根本沒(méi)有貨退回來(lái)呀
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2023 12/18 19:22
哦哦,那這個(gè)確實(shí)不一樣,質(zhì)量有問(wèn)題我們可以折扣銷售,重新開(kāi)一張打折后的發(fā)票,得讓業(yè)務(wù)跟客戶去溝通
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2023 12/18 19:26
老師,客戶今天把專票退回讓我紅沖,我這邊需要紅沖嗎
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2023 12/18 19:30
您好,紅沖是要紅沖的,折扣銷售也是要重新開(kāi)票,我們混凝土已經(jīng)出去了,這個(gè)成本怎么結(jié),還是得讓業(yè)務(wù)員盡快跟客戶聯(lián)系,馬上就是年末了
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2023 12/18 19:31
老師,具體的處理步驟是不是我還是要收下客戶退回來(lái)的專票,然后做紅沖處理對(duì)嗎
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2023 12/18 19:35
您好,是的呢,開(kāi)紅票后把這個(gè)紅票入賬,就是原確認(rèn)收入的反分錄,這個(gè)結(jié)轉(zhuǎn)成本的分錄要沖回,得趕緊讓業(yè)務(wù)去跟客戶溝通了,
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2023 12/18 19:41
老師,雙方老板已經(jīng)協(xié)商好,是質(zhì)量問(wèn)題,責(zé)任由我們承擔(dān),對(duì)方不付款。但我們這邊已經(jīng)入賬了,并且貨對(duì)方已經(jīng)用在工地了,如果紅沖的話,根本沒(méi)貨退回來(lái)呀
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2023 12/18 19:50
您好,已經(jīng)談好的,那我們直接開(kāi)紅票,做這個(gè)紅票的分錄就可以了,那個(gè)結(jié)轉(zhuǎn)成本的分錄也紅沖,
借:營(yíng)業(yè)外支出? ?貸:庫(kù)存商品
這是經(jīng)營(yíng)過(guò)程的產(chǎn)品不合格損失,可以稅前扣除的,要取得對(duì)方認(rèn)為我們質(zhì)量不合格的資料備查
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2023 12/18 19:55
老師,這個(gè)不需要視同銷售嗎?做營(yíng)業(yè)外支出需要進(jìn)項(xiàng)稅額轉(zhuǎn)出嗎
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2023 12/18 20:00
您好,這是正常損失,不用進(jìn)項(xiàng)轉(zhuǎn)出,因?yàn)楣芾聿簧?+ 貨物滅失(同時(shí)滿足)才要進(jìn)項(xiàng)轉(zhuǎn)出
這也不是視同銷售,我們沒(méi)有無(wú)償送給人家
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2023 12/18 20:33
老師,正確的處理是我們要回拿開(kāi)出去的紙質(zhì)專票,再在全電發(fā)票的模式下紅沖對(duì)嗎?
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2023 12/18 20:36
然后,再做一張借:營(yíng)業(yè)外支出 貸:庫(kù)存商品的分錄,這樣就銷庫(kù)存了對(duì)嗎
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2023 12/18 20:39
您好,上面有條信息,您不是說(shuō)“客戶今天把專票退回讓我紅沖”么
這個(gè)票他們都沒(méi)抵扣,要給我們的,數(shù)電發(fā)票紅沖紙票。根據(jù)此前多地稅務(wù)局的答疑情況來(lái)看,各票種之間的紅沖規(guī)則為“新沖舊、電沖紙”
2.分錄是這樣的哦,要有對(duì)方確認(rèn)我們產(chǎn)品不合格的資料哈,因?yàn)槲覀円惽翱鄢@個(gè)營(yíng)業(yè)外支出的
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2023 12/18 20:52
老師,您的意思是做營(yíng)業(yè)外支出要有不合格的資料,這個(gè)資料一般在是什么樣的形式啊,我沒(méi)碰到過(guò)啊,都是老板他們口頭約定的
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2023 12/18 20:56
您好,這個(gè)分錄是營(yíng)業(yè)外支出,一般是要納稅調(diào)增的,因?yàn)槲覀円惽翱鄢?,所以要取得資料,資料沒(méi)有統(tǒng)一的形式,只要是對(duì)方確認(rèn)我們產(chǎn)品不合格的資料就行,哪怕對(duì)方寫(xiě)一個(gè)產(chǎn)品不合格的情況說(shuō)明,對(duì)方判斷這個(gè)不合格的依據(jù),我知道這個(gè)資料可能會(huì)要得有些辛苦,但您要跟老板說(shuō),不取得這些資料,這些損失就不能抵我們的利潤(rùn)
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2023 12/18 21:01
明白了,老師。那我這些要做的會(huì)計(jì)處理就是:第一,拿回發(fā)票紅沖做一筆銷售的紅字分錄,再做一筆:營(yíng)業(yè)外支出 貸:庫(kù)存商品的分錄,如果有質(zhì)量不合格的說(shuō)明就可以稅前扣除,如果沒(méi)有就只有調(diào)增,這樣就可以了對(duì)嗎
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2023 12/18 21:03
您好,是的哦,上面少了一個(gè)沖回以前結(jié)轉(zhuǎn)成本的分錄
借:主營(yíng)業(yè)務(wù)成本 (負(fù))? 貸:庫(kù)存商品(負(fù))
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2023 12/18 21:34
明白了,謝謝老師!
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2023 12/18 21:38
?親愛(ài)的,您太客氣了,祝您生活愉快!
?希望以上回復(fù)能幫助您, 感謝善良好心的您給我一個(gè)五星好評(píng)~
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