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铁路业务“营改增”之前,货代企业将铁路货票的发票联抬头开给货主,货代企业以货票的发票联复印件入账。铁路“营改增”之后,货票不再作为发票使用,铁路运费开具货物运输业增值税专用发票。从事海铁联运业务的货代面临两大问题:铁路运费运输专票抬头开具货主还是货代?货代企业就海铁联运业务如何进行账务处理?按照货代向货主收取包干费时提供的发票种类不同,货代企业在海铁联运业务中存在5种账务处理模式,本文就5种账务处理模式进行探讨。
Before the railway business changed its name, the freight forwarding company unwrapped the invoice of the railway ticket to the owner and the freight forwarding company accounted for the duplicate copy of the invoice of the ticket. After the “change of battalion to VAT”, the invoice will no longer be used as an invoice, and the freight for rail transport will issue a special VAT invoice for the cargo transport industry. Freight forwarding engaged in sea-rail transport business is facing two major issues: the railway freight transport tickets raised by the owner or freight forwarding? Freight forwarding companies on the sea and rail transport business how to deal with accounts? In accordance with the freight forwarding to the owner to receive the package when the invoices are different types of invoices, freight forwarding Enterprises in the sea and railway transport operations in the existence of five kinds of accounting treatment mode, this article on the five accounting treatment mode.