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老師,印有LOGO的宣傳禮品贈(zèng)送,企業(yè)所得稅要視同銷售算收入嗎?
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、這個(gè)是可以抵扣的
2、做視同銷售,確認(rèn)銷項(xiàng)稅,進(jìn)項(xiàng)稅可以抵扣的
2023 12/20 09:57
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2023 12/20 09:59
企業(yè)所得稅這一塊呢? 總收入要不要算進(jìn)去?
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2023 12/20 10:00
視同銷售也是要算所得稅收入
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2023 12/20 10:03
那我這個(gè)這個(gè)操作不是沒(méi)有省到稅,視同銷售增值稅和企業(yè)所得稅同時(shí)增加,那成本和收入同進(jìn)增加了。
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2023 12/20 10:04
老師?那還不如直接入業(yè)務(wù)招待費(fèi)?
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2023 12/20 10:07
不行,稅局要求視同銷售處理
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2023 12/20 10:13
老師?如果是宣傳推廣呢?是不是不算贈(zèng)送?
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2023 12/20 10:14
那就不需要交增值稅和企業(yè)所得稅?
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2023 12/20 10:15
視同銷售就是要做收入,計(jì)算增值稅和所得稅
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2023 12/20 10:17
我宣傳推廣時(shí),發(fā)放的禮品,是不是要視同銷售?
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2023 12/20 10:19
小禮品,就幾十塊那種,直接計(jì)入銷售費(fèi)用-宣傳費(fèi)
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2023 12/20 10:41
老師,視同銷售,那報(bào)稅時(shí),是收入和成本同時(shí)增加,那我的銷售費(fèi)用增加嗎?
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2023 12/20 10:42
視同銷售的處理
1、企業(yè)購(gòu)進(jìn)商品時(shí),分錄如下:
借:庫(kù)存商品,
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
貸:銀行存款。
2、企業(yè)將購(gòu)進(jìn)商品贈(zèng)送給客戶,分錄如下:
借:銷售費(fèi)用-業(yè)務(wù)招待費(fèi)/宣傳費(fèi)等
貸:主營(yíng)業(yè)務(wù)收入,
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)。
借:主營(yíng)業(yè)務(wù)成本,
貸:庫(kù)存商品。
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