Accounts receivable refers to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal course of business, including the taxes and fees that should be borne by the purchasing unit or the labor receiving unit, the packaging fees paid by the purchasing party and various transportation and miscellaneous fees. In addition, in the case of sales discount, factors such as commercial discount and cash discount should also be considered.

The difference between VAT and purchase tax is as follows:

1, the collection scope and objects of automobile value-added tax and vehicle purchase tax are different;

2. The purchase tax is the tax paid by the owner after obtaining the car. Procurement, import, incentives, etc. As long as the ownership of the car is obtained, it needs to be paid;

3. Value-added tax is a tax levied on automobile dealers after automobile sales, which is aimed at automobile dealers.

The special items of VAT collection are as follows:

1, commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery;

2. The business of selling gold and silver by banks;

3. The pawnbroker sells dead goods;

4. Consignment business sells goods consigned by customers;

5. Other units and individuals outside the postal department produce, distribute and sell philatelic products.

To sum up, prepaid freight can be divided into two situations: one is that the carrier company issues an invoice to the buyer, and the seller enterprise transfers the invoice issued by the carrier company to the buyer; The other is that the carrier company directly issues invoices to the seller's enterprise, and the buyer pays the freight paid by the seller to the seller's enterprise. Because the invoices of transportation services are different, the VAT treatment of the two kinds of prepaid freight is also different.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" article 1.

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.