How to account for sales of virtual currency

1. According to the official reply of the State Administration of Taxation on the issue of indivial income tax on the income of indivials from buying and selling virtual currency through the Internet (GSH [2008] No. 818), the income obtained by indivials from purchasing players' virtual currency through the Internet and selling it to others after price increase belongs to the taxable income of indivial income tax, The indivial income tax shall be calculated and paid according to the item of "income from property transfer". The original value of an indivial's property in selling virtual currency is the price and related taxes paid for his purchase of network virtual currency. If an indivial is unable to provide evidence of the original value of his property, the original value of his property shall be verified by the competent tax authorities.

2. If you buy a q-coin card, you can use the card as the original voucher to enter the account. If you pay online, you can print out the flow account number and other information on the webpage to enter the account as the original voucher.

3. The registered capital is usually injected in the form of currency, so the cash payment slip deposited by each shareholder in the bank is usually used as the original certificate of the paid in capital.

4. You can buy it, but only some agents can, such as Jiuyou. When there is no mobile phone payment for game payment, you can't. most mobile games can't pay for mobile phone payment, and some of them have prepaid cards

5.

As of November 7, 2018, cross universe mall has not been recognized as a pyramid scheme. Cross space mall is a platform of Wenzhou cross space network technology Co., Ltd. Wenzhou kuayu Network Technology Co., Ltd. was listed in the list of abnormal operation on July 5, 2018 because it failed to publish the annual report within the time limit specified in Article 8 of the Interim Regulations on enterprise information publicity in 2017

on August 15, 2017, Pingyang Pet town took another powerful step. Yesterday, Wenzhou kuayu Network Technology Co., Ltd. formally signed a strategic partnership agreement with the town and related investment companies, boosting the pet town to build a big data center, build a model of mainly selling pet procts + tourism and entertainment, actively expand to the national and even international market, and help "China leather capital" turn to a pet town

Pingyang Pet procts instry has developed into a characteristic and competitive instry with complete supporting services since it started in the 1990s. In 2010, Pingyang County was jointly recognized as the "pet procts export base of Zhejiang Province" by the Provincial Department of Commerce and the Provincial Department of finance. In 2014, Pingyang County was identified as the only "pet procts export base of China"

In 2014, the output value of pet procts instry in Pingyang County reached 4.5 billion yuan, and the procts were exported to European and American markets, with dozens of series and thousands of varieties

Pingyang Pet town is located in the gateway area of nanyandang mountain scenic spot in "China Pi", focusing on the cultivation of pet procts instry and pet leisure tourism instry, integrating instry, tourism, community and humanistic functions, and building it into the most important high-end pet procts R & D and manufacturing base, fashion exhibition and sales window, fashion exhibition and tourism instry in China Theme tourism destination and integrated service center as one of the characteristics of the town

the development direction of pet town e-commerce platform is to implement online and offline interaction, create big data, and help enterprises carry out accurate sales

according to Lin Yunjin, CEO of Wenzhou cross universe Network Technology Co., Ltd., as an e-commerce platform, cross universe technology will base itself on the small town and help the pet town with information technology, Internet blockchain and advanced marketing mode, so that the whole country and even the whole world can understand how Shuitou Town, once known as "leather capital of China", can transform into a beautiful "pet town"

after half a year's preparation, the pet e-commerce platform communicated and negotiated with more than 20 well-known pet enterprises in Pingyang, and achieved the common development goal of fighting together. The platform will rely on the proct chain formed in the small town to expand the domestic market with the original high-quality international market procts. At present, the pet e-commerce platform has 60000 members. Next, more platform exhibitions will be grafted to expand the pet e-commerce platform and help the transformation and development of local instries

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7.

The income of export payment shall be recognized according to the exchange rate on the day of export or the exchange rate on the first day of the current month on the customs declaration, and the difference between the actual amount of foreign exchange settlement and the amount of recognized income shall be recorded in "financial expenses - exchange gains and losses"

1. The accounting entries of income recognized after export are as follows:

debit: accounts receivable

Credit: main business income

2. The accounting entries when receiving payment for goods are as follows:

debit: bank deposit
financial expenses (difference)

Credit: accounts receivable

extended data

RMB for us dollar as accounting entries

1 Exchange gain and loss: when a foreign currency is exchanged with RMB, the difference between the price adopted by the bank and the exchange rate on the book is the exchange gain and loss

2. Specific account processing method

debit: bank deposit

Credit: bank deposit (RMB, actual payment number)

8. Export declaration is generally in US dollars or some ports allow the use of Hong Kong dollars, generally can not use R.

9. Of course, it's a collection voucher, but if there's no separate collection, payment, and transfer, all the vouchers are filled in with bookkeeping vouchers, but they have numbers
debit: bank deposit / cash on hand
Credit: main business income
tax payable --- VAT payable (input tax)

10. Hong Kong dollars need to be converted into US dollars according to the exchange rate received on that day
more or less exchange rate settlement: financial expenses - exchange gains and losses