问题已解决
老師為什么外購的貨物用于集體福利個(gè)人消費(fèi),不視同銷售,而自產(chǎn)和委托加工的就要視同呢,麻煩解釋的通俗易懂點(diǎn),不要發(fā)書上的條文,謝謝
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你好,這個(gè)主要是從增值稅的完整鏈條去考慮。外購的我們會有上游給我們開的增值稅專用發(fā)票,我們會抵扣進(jìn)項(xiàng)稅,但是我們把外購的用于集體福利時(shí),直接把這個(gè)進(jìn)項(xiàng)稅轉(zhuǎn)出,我們就沒有享受這個(gè)進(jìn)項(xiàng)稅的抵扣,不存在增值稅鏈條斷了。而自產(chǎn)或者委托加工,我們最初購進(jìn)的是原材料(會有進(jìn)項(xiàng)),在生產(chǎn)過程會有增值,增值稅就是針對這個(gè)增值額納稅的,現(xiàn)在我們把自產(chǎn)或者委托加工的貨物給員工,這個(gè)環(huán)節(jié)就斷了,征收不到增值額部分的稅了,所以要視同銷售,計(jì)算銷項(xiàng)稅額。
2023 06/15 17:57
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2023 06/15 18:01
為什么不像外購一樣也做進(jìn)項(xiàng)轉(zhuǎn)出呢,不抵扣這筆進(jìn)項(xiàng),也不產(chǎn)生銷項(xiàng)
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2023 06/15 18:04
因?yàn)槟闵a(chǎn)會有增值。而外購沒有。你生產(chǎn)進(jìn)來的是原材料,出去的產(chǎn)品。
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2023 06/15 18:22
所以主要的區(qū)別就是在增值這一塊了嘛
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2023 06/15 18:29
可以這么理解,就是稅法這么做,一個(gè)要合理,一個(gè)要好操作。
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2023 06/15 18:32
哦哦,謝謝老師,我在理一下
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2023 06/15 18:40
不客氣,祝你學(xué)習(xí)順利。
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2023 06/15 19:39
老師,我還想再問下,怎么區(qū)分自用和集體福利,像外購的鋼材用于職工食堂建設(shè),自產(chǎn)的桌椅用于財(cái)務(wù)辦公,感覺都和集體福利有關(guān)系
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2023 06/15 19:42
食堂就是為員工提供的福利,公司的經(jīng)營范圍不包括辦食堂,只是為了員工方面,解決用餐問題,才自建食堂,所以是福利。而用于財(cái)務(wù)辦公,是經(jīng)營活動的支持活動,不屬于福利。
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2023 06/15 19:47
明白了,謝謝老師
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2023 06/15 19:48
不客氣,祝你學(xué)習(xí)順利。
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