相较收付实现制,权责发生制在准确反映物权转移、合理配比收入和支出,更好反映企业收益等方面表现出其优越性。在权责发生制下,须从收款开票、广告核查、财务销账等环节予以保障广告收入的确认。(一)实现广告收入权责发生制的重要环节1.收款开票环节。税务局要求,纳税人应根据开票金额来缴纳6%的增值税及附税。实务中,开具广告发票分正常回款开票和借票两种情况。如果只要开具发票就确认收入缴纳税款,会虚增 Compared with the actual payment system, the accrual system shows its superiority in accurately reflecting the transfer of real rights, rationally matching income and expenditure, and better reflecting the returns of enterprises. In accrual system, from the invoicing, advertising verification, financial sales and other links to ensure the recognition of advertising revenue. (A) to achieve an important part of advertising revenue accrual system 1. Receipt invoice link. The Inland Revenue Department requires taxpayers to pay VAT of 6% and tax payment according to the amount of the invoice. In practice, the issuance of advertising invoice points in the normal billing and borrowing two cases. If you just invoiced to confirm the income tax, inflated