No ticket income? What is not invoiced is income, and usually the payer does not need an invoice. This kind of income should be accounted for and taxed normally, just like billing income, and the basis of accounting is the receipt and your performance certificate.
Accounting treatment method:
1, according to each transaction, the income without tickets is recorded in the tax payable-VAT payable-output tax by dividing the payment amount by 1. 17 and then multiplying it by 0. 17 (taking ordinary taxpayers as an example).
2. It is a normal practice to have a special entry window in the tax control system for tax declaration of income without tickets;
3. Before the income without a ticket is recorded, it is necessary to confirm whether the other party wants an invoice in the future. If it is confirmed that invoicing is needed, you can make income after invoicing to avoid adjustment. Of course, if there is indeed income that has been accounted for and needs to be invoiced later, you can reverse the bookkeeping voucher at the time of bookkeeping, and then invoice the income again, without handling the cost. However, appropriate adjustments should be made in the tax control system to offset non-ticketing income and increase billing income.