问题已解决
小規(guī)模納稅人采購禮品,收到普票,為什么要記增值稅進(jìn)項稅?
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您好,不用寫的,做錯分錄了
2023 10/14 10:51
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2023 10/14 10:54
只要是普票都不用計增值稅是嗎?
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劉艷紅老師 
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2023 10/14 10:55
專票也一樣,全都計入成本或費(fèi)用
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2023 10/14 11:01
如果采購贈品收到專票,入庫再銷售不是視同銷售嗎?不用做驗收入庫,銷售和結(jié)轉(zhuǎn)成本的分錄嗎?
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劉艷紅老師 
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2023 10/14 11:03
視同銷售,要做驗收入庫,銷售和結(jié)轉(zhuǎn)成本的分錄
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2023 10/14 11:10
老師,我有點(diǎn)暈了如果是一般納稅人采購贈品時收到的是普票,入庫的時候不記增值稅進(jìn)項稅,后面又把贈品銷售出去,開專票,是增加了增值稅銷項稅嗎?
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劉艷紅老師 
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2023 10/14 11:14
是的,這種沒有進(jìn)項,只有銷項,
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2023 10/14 11:17
好的,謝謝老師
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2023 10/14 11:21
不客氣,很高興幫您
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