问题已解决
贈送公司商品給員工,視同銷售嗎?分錄怎么寫
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公司自產(chǎn)產(chǎn)品給員工,視同銷售。
2019 05/23 23:00
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答疑陳園老師 
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2019 05/23 23:03
借:管理費用-福利費 貸:應(yīng)付職工薪酬-福利費
借:應(yīng)付職工薪酬-職工福利費 貸:主營業(yè)務(wù)收入 應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)
同時,借:主營業(yè)務(wù)成本 貸:庫存商品
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2019 05/24 09:06
如果無償給客戶推廣自己的產(chǎn)品,視同銷售嗎,分錄怎么寫呢
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答疑陳園老師 
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2019 05/24 09:18
納稅義務(wù)人將自產(chǎn)產(chǎn)品無償贈送他人行為,視同銷售,應(yīng)當(dāng)繳納增值稅。
分錄是,借:銷售費用(你是為了銷售產(chǎn)品推廣產(chǎn)生的費用) 貸:貸:主營業(yè)務(wù)收入 應(yīng)交稅金-應(yīng)交增值稅-銷項稅,同時,借:主營業(yè)務(wù)成本 貸:庫存商品
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2019 05/24 09:19
但是,這個銷售費用沒有發(fā)票。不是不能稅前扣除嗎?
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答疑陳園老師 
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2019 05/24 10:32
可以稅前扣除(屬于業(yè)務(wù)招待費,按業(yè)務(wù)招待費的扣除標(biāo)準(zhǔn)扣除),就像自產(chǎn)產(chǎn)品給員工一樣,也是沒有發(fā)票的。
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2019 05/24 21:18
那自家員工給的東西,福利費,對應(yīng)的成本采購的進項稅金不用轉(zhuǎn)出吧
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答疑陳園老師 
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2019 05/24 22:07
外購用于集體福利的,進項稅不可以抵扣。需要認(rèn)證后轉(zhuǎn)出。
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