问题已解决
我單位收到一份承兌匯票,無(wú)業(yè)務(wù)來(lái)往,我單位承兌后將款項(xiàng)轉(zhuǎn)給對(duì)方單位,中間收取了費(fèi)用,請(qǐng)問(wèn)怎么處理,有稅收風(fēng)險(xiǎn)嗎?
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有風(fēng)險(xiǎn),你這個(gè)是屬于私自買賣票據(jù)的行為,本身就是不受法律保護(hù)的。你現(xiàn)在就作為代收代付處理。實(shí)際收到的費(fèi)用按照其他收入繳納稅。
2020 02/12 23:02
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2020 02/12 23:10
稅務(wù)稽查會(huì)罰款嗎?
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2020 02/12 23:11
代收代付是簽訂一個(gè)協(xié)議嗎?具體怎么處理,老師可以說(shuō)一下嗎?
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陳詩(shī)晗老師 
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2020 02/12 23:13
稅務(wù)這邊倒不會(huì),因?yàn)槟氵@個(gè)不是違反了稅法。你這個(gè)是屬于違反了會(huì)計(jì)法里面的支付結(jié)算管理辦法。就算是罰款,也是人民銀行以及工商這邊對(duì)你進(jìn)行罰款。
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陳詩(shī)晗老師 
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2020 02/12 23:14
就是說(shuō),你簽訂一個(gè)三方協(xié)議,出票方,你方,第3方。簽訂一個(gè)三方協(xié)議來(lái)規(guī)避里的一些風(fēng)險(xiǎn)。
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2020 02/12 23:14
明白了,代收代付是簽訂一個(gè)協(xié)議嗎?具體怎么處理,老師可以說(shuō)一下嗎?
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陳詩(shī)晗老師 
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2020 02/12 23:40
是的是的,你就在這個(gè)協(xié)議里面約定你只是幫忙代收,然后代付了這個(gè)款項(xiàng)就可以了。需要一個(gè)證明文件,證明你收這個(gè)錢不是你的收入。
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2020 02/12 23:42
剛沒說(shuō)清楚,是想問(wèn)賬務(wù)處理怎么做…不好意思哦
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陳詩(shī)晗老師 
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2020 02/12 23:47
借,應(yīng)收票據(jù)
貸,其他應(yīng)付款
借,銀行存款
貸,應(yīng)收票據(jù)
借,其他應(yīng)付款
貸,銀行存款
其他收入
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2020 02/12 23:48
非常感謝老師
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2020 02/13 00:00
客氣,祝你工作愉快。
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