当前位置:财税问题 >
實(shí)務(wù)
问题已解决
我們公司是買賣石灰的,這個(gè)月有購(gòu)進(jìn)一批石灰,贈(zèng)送給客戶,請(qǐng)問這種做賬和報(bào)稅如果處理



你好; 視同銷售處理的 :借銷售費(fèi)用貸主營(yíng)業(yè)務(wù)收入 ; 應(yīng)交稅費(fèi)-應(yīng)交增值稅; 借主營(yíng)業(yè)務(wù)成本貸庫(kù)存商品
2022 04/29 15:18

84784955 

2022 04/29 15:22
還是要確定收入嗎?那銷售費(fèi)用掛什么科目喃

84784955 

2022 04/29 15:23
視同銷售的金額怎么計(jì)算?可以按購(gòu)進(jìn)的金額來視同銷售不

meizi老師 

2022 04/29 15:34
你好; 是的。 視同銷售; 意思是當(dāng)成銷售的業(yè)務(wù)的來處理。 只是不收款而已? ? ? ?;按市場(chǎng)價(jià)來計(jì)算的; 你同期銷售的售價(jià)計(jì)算的??

84784955 

2022 04/29 15:41
不能按購(gòu)進(jìn)的成本價(jià)來計(jì)算哇

meizi老師 

2022 04/29 15:46
你好;不能哈;那樣就不能體現(xiàn)視同銷售了? ?

84784955 

2022 04/29 16:09
一般按什么來計(jì)算喃

84784955 

2022 04/29 16:10
還有就是報(bào)稅的時(shí)候,怎么申報(bào)喃

meizi老師 

2022 04/29 16:11
你好;?按照你同期的?銷售金額。?比如?你這個(gè)貨物? ? ?一直售價(jià)是100?;你就按100來計(jì)算收入和增值稅的??

84784955 

2022 04/29 16:13
最近一直沒有銷售這個(gè)

84784955 

2022 04/29 16:13
看同行業(yè)的平均銷售價(jià)格嗎

meizi老師 

2022 04/29 16:13
那就按? :稅務(wù)局規(guī)定來 :若無銷售額,按照下列順序確定銷售額:
(1)當(dāng)月同類貨物的平均銷售價(jià)格;
(2)最近時(shí)期同類貨物的平均銷售價(jià)格;
(3)組成計(jì)稅價(jià)格:組成計(jì)稅價(jià)格=成本*(1+成本利潤(rùn)率)+消費(fèi)稅稅額

84784955 

2022 04/29 16:19
怎么看,當(dāng)月同類貨物的平均銷售價(jià)?我在哪兒看喃

84784955 

2022 04/29 16:19
或者說,最近時(shí)期的同類貨物平均銷售價(jià)格

meizi老師 

2022 04/29 16:23
?你好 。?比如你同期銷售了貨物 :160元/件銷售1500件,180元/件銷售300件,按照實(shí)際的售價(jià)按120確定
100件的明顯是不合理,那么按照按照前面合理的兩個(gè)的均價(jià)(180+160)/2計(jì)算單價(jià)來計(jì)算? ?,所以最后總的收入就是? 比如 :
160*1500+180*300+(180+160)/2*100
