问题已解决
針對(duì)具體活動(dòng)項(xiàng)目發(fā)生的宣傳費(fèi)直接計(jì)入該項(xiàng)目成本的宣傳費(fèi)明細(xì)了,是不是年終匯算清繳一樣要按照宣傳費(fèi)比例稅前扣除?
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你好!
是的,需要按照宣傳費(fèi)比例稅前扣除
2019 07/29 16:12
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2019 07/29 16:16
宣傳費(fèi)是可以直接計(jì)入成本科目的么?
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蔣飛老師 
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2019 07/29 16:19
正常是記入銷售費(fèi)用的
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2019 07/29 16:20
主營(yíng)業(yè)務(wù)成本~宣傳服務(wù)成本(公司活動(dòng)項(xiàng)目本身會(huì)對(duì)外發(fā)宣傳,如果不計(jì)入項(xiàng)目成本,計(jì)入銷售費(fèi)用的宣傳費(fèi),2種記賬方式是否都可以?只要匯算清繳時(shí)按比例扣除就行?),主營(yíng)業(yè)務(wù)收入~宣傳服務(wù)收入(非廣告公司,但公司有這方面宣傳收入,給其他公司提供宣傳服務(wù)獲取)
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2019 07/29 16:23
你好!
可以記入主營(yíng)業(yè)務(wù)成本~宣傳服務(wù)成本的
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2019 07/29 16:35
請(qǐng)問勞務(wù)成本科目歸集的宣傳費(fèi)可以結(jié)轉(zhuǎn)到期間費(fèi)用科目的宣傳費(fèi)么?還是必須結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本?
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2019 07/29 16:40
需要結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本的
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2019 07/29 16:43
但是年終匯算清繳的表關(guān)于業(yè)務(wù)宣傳費(fèi)的調(diào)整都是顯示的期間費(fèi)用表明細(xì)調(diào)整啊
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2019 07/29 16:44
所以入賬上是不是默認(rèn)走銷售費(fèi)用,不應(yīng)該走成本啊
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2019 07/29 16:48
是的,最好記入銷售費(fèi)用,按常規(guī)做賬。
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