问题已解决
老師,公司銷售給對方一批A商品,答應贈送一些B商品(也是公司在售的商品),需要開票,如果發(fā)票上只想體現(xiàn)A商品單價數(shù)量,不想體現(xiàn)B商品的單價,這個應該怎么開票呢
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你好,不可以的,必須要體現(xiàn)B商品,不然B商品就要單獨視同銷售交增值稅
2023 09/07 17:26
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2023 09/07 17:30
合同上就沒體現(xiàn)單價,發(fā)票上可以體現(xiàn)單價嗎
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2023 09/07 17:30
會不會有風險
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2023 09/07 17:38
是的,先正常開B商品的銷售,然后等額折扣掉就是
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2023 09/07 17:46
贈品和商品來在同一張發(fā)票上,然后等額折扣掉,是不是就不用視同銷售交增值稅了
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2023 09/07 17:48
是的,就是那個意思的哈。
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2023 09/07 17:52
那如果我發(fā)票只開A產(chǎn)品,不開B產(chǎn)品,是不是就要視同銷售交增值稅了,分錄為:借:銷售費用
貸:庫存商品
應交稅費-增值稅(銷項)
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2023 09/07 17:57
視同銷售時賬務處理
借:銷售費用
貸:主營業(yè)務收入
? ??應交稅費-應交增值稅-銷項
借主營業(yè)務成本
貸庫存商品
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2023 09/07 18:12
好的,謝謝老師
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2023 09/07 19:46
不客氣,祝你工作順利!感覺滿意的話,麻煩給個5星好評哦。
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