问题已解决
我看之前給的練習(xí)題目思路都是外購(gòu)貨物不能視同銷(xiāo)、只能是進(jìn)項(xiàng)稅轉(zhuǎn)出的,這個(gè)知識(shí)點(diǎn)--外購(gòu)的貨物也是視同銷(xiāo)售,怎么理解呢?
FAILED
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您好,外購(gòu)的貨物用于集體福利是不視同銷(xiāo)售。用于投分送就是視同銷(xiāo)售。用于集體福利,相當(dāng)于自己內(nèi)部消化了,相當(dāng)于消費(fèi)鏈終端,所以酒不視同銷(xiāo)售了
2022 11/17 09:39
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2022 11/17 10:05
外購(gòu)貨物作為投資,怎么是視同銷(xiāo)售呢?應(yīng)該是進(jìn)項(xiàng)稅轉(zhuǎn)出吧?
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2022 11/17 10:09
您好,外購(gòu)貨物用于投資、分配給股東或者投資者、無(wú)償贈(zèng)送他人視同銷(xiāo)售
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2022 11/17 11:04
外購(gòu)貨物用于投資、分配給股東或者投資者、無(wú)償贈(zèng)送他人視同銷(xiāo)售:這個(gè)外購(gòu)貨物回來(lái)肯定有進(jìn)項(xiàng)稅的,那么對(duì)應(yīng)的這個(gè)進(jìn)項(xiàng)稅要轉(zhuǎn)出?怎么理解?
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2022 11/17 11:07
您好,不需要轉(zhuǎn)出,視同銷(xiāo)售繳納了銷(xiāo)項(xiàng)稅,對(duì)應(yīng)的進(jìn)項(xiàng)稅是可以抵扣的
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