共享会计师财税分享：拜托代销商品的账务处理案例
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">代销商品是激烈竞争市场中的<span style="color: black;">平常</span>营销模式，这其中<span style="color: black;">触及</span>的财税账务处理你都<span style="color: black;">晓得</span>吗？<span style="color: black;">博主</span>从共享会计师“一对一<span style="color: black;">名单</span>”栏目找了一个<span style="color: black;">相关</span>的问答案例，与<span style="color: black;">大众</span><span style="color: black;">一块</span>参考学习。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/b08bac3947734002bbbc68830cc9bd50~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1722556518&x-signature=0m9%2BiJVib%2Fc2z4cH6GCCM9V1zGg%3D" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">问：</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">我<span style="color: black;">机构</span><span style="color: black;">拜托</span>A<span style="color: black;">机构</span>代销商品100件，单件成本0.8万元，单件协议价1万元，增值税率13%，按不含税售价的10%给A提成。A将商品以不含税单价1万元标准给B<span style="color: black;">机构</span>。请问：我<span style="color: black;">机构</span>要<span style="color: black;">怎样</span><span style="color: black;">研发</span>票给A<span style="color: black;">机构</span>？<span style="color: black;">这儿</span>的10万需要那个税目缴纳增值税？税率为多少？会计分录要怎么写呢？</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">答：</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">中级会计师范彩娟回答道：</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://p26-sign.toutiaoimg.com/pgc-image/6d3cff8b00114abf89e2255f692e6a5f~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1722556518&x-signature=zqznA5wuMgsbzCzjYW4G%2Ft0Ck84%3D" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">您提的是采取收取手续费方式代销商品。<span style="color: black;">首要</span>你是<span style="color: black;">拜托</span>方，A<span style="color: black;">机构</span>是受托方，假设你们都是<span style="color: black;">通常</span>纳税人，已<span style="color: black;">所有</span><span style="color: black;">营销</span>完。<span style="color: black;">拜托</span>方确认收入要收到受托方代销<span style="color: black;">名单</span>时<span style="color: black;">才可</span>确认收入，<span style="color: black;">才可</span>正常开票给A<span style="color: black;">机构</span>按增值税税率13%开具增值税发票。<span style="color: black;">这儿</span>的10万需要受托方开票给贵<span style="color: black;">机构</span>按现代服务中的商务辅助服务，增值税税率6%开具增值税发票收取服务费。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/4e4a96b2b92e407b8b8ecafe26d1c470~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1722556518&x-signature=IQhm%2BTiu4jd9PCXzIc%2FEs7u7pFE%3D" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">账务处理方式如下。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1.<span style="color: black;">拜托</span>方</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（1）发出商品</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：发出商品/<span style="color: black;">拜托</span>代销商品80万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">贷：库存商品80万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（2）收到<span style="color: black;">名单</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：应收账款——A<span style="color: black;">机构</span>113万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">贷：主营业务收入100万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">应交税费——应交增值税（销项税额）13万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（3）结转成本</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：主营业务成本80万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">贷：发出商品/<span style="color: black;">拜托</span>代销商品80万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（4）结转或支付手续费</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：<span style="color: black;">营销</span><span style="color: black;">花费</span>10万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">应交税费——应交增值税（进项税额）0.6万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">贷：应收账款——A<span style="color: black;">机构</span>10.6万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（5）收到货款净额</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：银行存款102.4万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">贷：应收账款（扣除手续费部分）102.4万</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/dddf320b482345d6ba8ea03146fa2d75~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1722556518&x-signature=yxJZicN97rRm%2B1VQd%2BYR8JOZr3E%3D" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">以上专家<span style="color: black;">意见</span>不<span style="color: black;">表率</span>平台意见，仅供参考。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">本文由共享会计师原创。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">编辑：周新育</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">审核：陈耿升</p>
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