Antoine Vandevenne (anv)
91c20a2c03
Since odoo/documentation#903, the guideline for the location of new resource (images, downloadable files, RST includes...) files is to place those inside the directory of the RST page that references them. For example, if `doc1.rst` has a reference to `image.png` and to `download.zip`, the file structure should look like this: ├── parent_doc/ │ └── doc1/ │ │ └── image.png │ │ └── download.zip │ └── doc1.rst │ └── doc2.rst ├── parent_doc.rst Before this commit, most of the resource files were still located inside 'media' directories holding all the resource files referenced by RST pages located at the same level as these directories. In the example above, a single 'media' directory would hold all the resource files referenced by both `doc1.rst` and `doc2.rst`. Doing so prevented us from figuring out easily which resource file was referenced by which RST page and, thus, lead to unused resource files piling up in the repository. It also made it more complicated to define codeowners regex rules because a team could not simply be assigned to `/some_page.*` but needed to be assigned to both `/some_page\.rst` and to the location of 'media'. In order to help new content writers figure out the guideline when taking examples from other RST pages, this commit retroactively applies the guideline to existing resource files and 'media' directories. The left-over resource files that are not referenced by any RST page are removed. task-2497965 Part-of: odoo/documentation#2026
96 lines
3.9 KiB
ReStructuredText
96 lines
3.9 KiB
ReStructuredText
=======================
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Manage cash basis taxes
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=======================
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The cash basis taxes are due when the payment has been done and not at
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the validation of the invoice (as it is the case with standard taxes).
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Reporting your income and expenses to the administration based on the
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cash basis method is legal in some countries and under some conditions.
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Example : You sell a product in the 1st quarter of your fiscal year and
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receive the payment the 2nd quarter of your fiscal year. Based on the
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cash basis method, the tax you have to pay to the administration is due
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for the 2nd quarter.
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How to configure cash basis taxes ?
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------------------------------------
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You first have to activate the setting in
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:menuselection:`Accounting --> Configuration --> Settings --> Allow Tax Cash Basis`.
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You will be asked to define the Tax Cash Basis Journal.
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.. image:: cash_basis_taxes/cash_basis_taxes01.png
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:width: 5.04688in
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:height: 0.79688in
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:align: center
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Once this is done, you can configure your taxes in
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:menuselection:`Accounting --> Configuration --> Taxes`.
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At first set the proper transitional accounts to post taxes
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until you register the payment.
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.. image:: cash_basis_taxes/cash_basis_taxes02.png
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:align: center
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In the *Advanced Options* tab you will turn *Tax Due* to
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*Based on Payment*. You will then have to
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define the *Tax Received* account in which to post the tax amount
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when the payment is received and the *Base Tax Received Account*
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to post the base tax amount for an accurate tax report.
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.. image:: cash_basis_taxes/cash_basis_taxes03.png
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:align: center
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What is the impact of cash basis taxes in my accounting ?
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----------------------------------------------------------
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Let’s take an example. You make a sale of $100 with a 15% cash basis
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tax. When you validate the customer invoice, the following entry is
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created in your accounting:
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+-----------------------------+---------------------------+
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| Customer Invoices Journal | |
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+=============================+===========================+
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| **Debit** | **Credit** |
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+-----------------------------+---------------------------+
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| Receivables $115 | |
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+-----------------------------+---------------------------+
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| | Temporary Tax Account $15 |
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+-----------------------------+---------------------------+
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| | Income Account $100 |
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+-----------------------------+---------------------------+
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A few days later, you receive the payment:
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+----------------+--------------------+
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| Bank Journal | |
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+================+====================+
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| **Debit** | **Credit** |
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+----------------+--------------------+
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| Bank $115 | |
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+----------------+--------------------+
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| | Receivables $115 |
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+----------------+--------------------+
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When you reconcile the invoice and the payment, this entry is generated:
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+--------------------------+----------------------------+
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| Tax Cash Basis Journal |
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+==========================+============================+
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| **Debit** | **Credit** |
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+--------------------------+----------------------------+
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| Temporary Tax Account $15| |
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+--------------------------+----------------------------+
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| | Tax Received Account $15 |
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+--------------------------+----------------------------+
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| Income Account $100 | |
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+--------------------------+----------------------------+
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| | Income Account $100 |
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+--------------------------+----------------------------+
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.. tip::
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The last two journal items are neutral but they are needed to insure
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correct tax reports in Odoo with accurate base tax amounts.
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We advise to use a default revenue account.
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The balance of this account will then always be at zero.
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