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老師,請問贈送自產(chǎn)產(chǎn)品出去作為業(yè)務(wù)宣傳費,視同銷售,做賬時是不同做主營業(yè)務(wù)收入和主營業(yè)務(wù)成本的嗎?為什么?
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你好,對外贈送準(zhǔn)則要求是計入營業(yè)外支出,借:營業(yè)外支出 貸:庫存商品 應(yīng)交稅費——應(yīng)交增值稅(銷),如果貸方做主營業(yè)務(wù)收入,就顯得分錄很別扭,借方營業(yè)外支出,貸方主營業(yè)務(wù)收入,如果準(zhǔn)則規(guī)定到成本減少庫存商品,但所得稅匯算是還是要加上這筆業(yè)務(wù)的收入
2019 12/12 17:18
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2019 12/12 17:20
老師,就是不管什么時候不可能做主營業(yè)務(wù)收入和主營業(yè)務(wù)成本是嗎?
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2019 12/12 17:34
你好,對外贈送是這樣的,
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2019 12/12 17:34
如果正常銷售還是計入主營業(yè)務(wù)收入和主營業(yè)務(wù)成本
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2019 12/12 19:09
老師,那我可以銷售費用-業(yè)務(wù)宣傳費嗎?畢竟我們是為了宣傳推廣的
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2019 12/12 19:16
你好,可以,計入銷售費用與進(jìn)入營業(yè)外支出對利潤的影響是一樣的。
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2019 12/12 19:20
那老師,我看到有些書寫視同銷售的分錄,科目寫了營業(yè)收入和營業(yè)成本,這只是對應(yīng)增值稅納稅申報用的?
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2019 12/12 19:32
你好,贈送的部分無論借方是銷售費用還是營業(yè)外支出,貸方都是按成本轉(zhuǎn)賬,不體現(xiàn)主營業(yè)務(wù)收入
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2019 12/12 19:34
老師,納稅申報時,要按照視同銷售把收入填入收入欄是吧?那申報的時候也要填主營業(yè)務(wù)成本欄嗎?
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2019 12/12 19:38
你好,增值稅申報表收入
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2019 12/12 19:39
財務(wù)報表按我們分錄填列,增值稅報表不填成本
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2019 12/12 19:39
那申報企業(yè)所得稅的時候呢?
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2019 12/12 19:41
申報所得稅時,報收入,不報成本,我們已經(jīng)計入銷售費用了,不能再報成本,收入于銷售費用差額,就是需要交企業(yè)所得稅金額
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