问题已解决
老師關(guān)于進(jìn)項銷項流轉(zhuǎn)稅還是有點不懂。比如甲公司買材料做桌子,買材料是進(jìn)項,加工完了往外賣,是銷項。賣給乙公司了,乙公司是進(jìn)項,乙公司的進(jìn)項是甲公司的銷項。乙公司在賣消費者,消費者是進(jìn)項?乙公司銷項?那最終,甲還是交了銷項啊,乙也交了銷項啊,怎么能說沒有繳稅呢


最終只有消費者交稅的,取得時價+稅,然后再沒有就轉(zhuǎn)出去,這個稅就留在消費者這里了
2022 05/02 07:45

84784985 

2022 05/02 07:59
但是乙和甲也交了銷項稅,是么
圖圖*老師 

2022 05/02 08:17
那她們購進(jìn)時則抵扣了,他們所承擔(dān)的就是進(jìn)銷差價所承擔(dān)的那部分稅
圖圖*老師 

2022 05/02 08:19
比如材料100,進(jìn)項稅13,賣出去200,銷項26,那他承擔(dān)的就是進(jìn)銷差價形成的增值額100?13,如果平價賣就銷項也是13,自己不擔(dān)稅,這就提現(xiàn)了增值稅是對增值額征稅
乙同理

84784985 

2022 05/02 10:57
繳銷項了,為什么不影響利潤呢

84784985 

2022 05/02 10:57
一直不太懂這個問題
圖圖*老師 

2022 05/02 11:55
增值稅是價外稅,發(fā)生時,借:銀行存款或應(yīng)收賬款等,貸:主營業(yè)務(wù)收入+應(yīng)交稅費-應(yīng)交增值稅-銷項稅
,不影響損益
消費稅、附加稅等,借:稅金及附加,貸:應(yīng)交稅費-應(yīng)交消費稅,這些計入損益類的就影響利潤
