问题已解决
老師好!請(qǐng)問能否回復(fù)以下1~4的疑問: 一般納稅人,將外購產(chǎn)品用于交際應(yīng)酬,該產(chǎn)品外購時(shí)不含稅公允價(jià)格為50萬元。 1、將外購產(chǎn)品用于交際應(yīng)酬,在會(huì)計(jì)上是否視同銷售? 2、將外購產(chǎn)品用于交際應(yīng)酬,在稅法上是否視同銷售? 3、請(qǐng)問這50萬元,是否要計(jì)入業(yè)務(wù)招待費(fèi)的計(jì)算基數(shù)? 4、在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí),稅法上要不要調(diào)增50萬元?
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您好,1會(huì)計(jì)沒有視同銷售,2視同銷售,3是計(jì)入,4具體看計(jì)算
2022 08/30 09:04
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2022 08/30 09:22
請(qǐng)問第4點(diǎn),如何看計(jì)算?是什么意思?
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2022 08/30 09:23
您好,做業(yè)務(wù)招待費(fèi),看收入基數(shù)以及業(yè)務(wù)招待費(fèi)金額
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2022 08/30 09:23
因?yàn)閭€(gè)人覺得,稅法上即然要將50萬元計(jì)入業(yè)務(wù)招待費(fèi)的計(jì)算基數(shù),為何有時(shí)在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí),不調(diào)增50萬元?
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2022 08/30 09:26
您好,就是業(yè)務(wù)招待費(fèi)也是限額計(jì)算比例扣除
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2022 08/30 09:27
我知道業(yè)務(wù)招待費(fèi)的扣除限額(實(shí)際發(fā)生60%或銷售收入的0.5%)。我是問:稅法上即然要將50萬元計(jì)入業(yè)務(wù)招待費(fèi)的計(jì)算基數(shù),為何有時(shí)在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí),不調(diào)增50萬元?
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2022 08/30 09:30
您好,兩個(gè)口徑問題,企業(yè)所得稅同時(shí)做視同銷售收入和視同銷售成本
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2022 08/30 09:37
意思是:應(yīng)納稅所得額,視同銷售收入要調(diào)增50萬元,但也要結(jié)轉(zhuǎn)銷售成本,調(diào)減50萬元, 這樣一增一減。
對(duì)嗎?
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2022 08/30 09:39
您好,是的,您的理解非常正確
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2022 08/30 15:33
明白,謝謝。另外,納稅人支付的道路通行費(fèi),按收費(fèi)公路通行費(fèi)增值稅電子普通發(fā)票上注明的增值稅額抵扣進(jìn)項(xiàng)稅額。請(qǐng)問市內(nèi)取得的交通票據(jù)(地鐵、公車)、滴滴發(fā)票,可以抵扣增值稅嗎?
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2022 08/30 15:43
您好,取得的交通票據(jù)(地鐵、公車)、滴滴發(fā)票,麻煩一樣發(fā)一個(gè)圖片,具體分析
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2022 08/30 15:50
滴滴發(fā)票上傳不了,發(fā)票上沒有企業(yè)員工姓名的
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2022 08/30 15:50
您好,滴滴若發(fā)票體現(xiàn)增值稅金額,就是按發(fā)票增值稅金額抵扣
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2022 08/30 15:51
是在滴滴平臺(tái)上開具的那種發(fā)票(普票)
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2022 08/30 17:32
您好,是的,那您看發(fā)票增值稅金額做進(jìn)項(xiàng)稅
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