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外購(gòu)商品用于展銷(xiāo)會(huì),然后贈(zèng)送了,分錄是借銷(xiāo)售費(fèi)用,貸庫(kù)存商品,貸應(yīng)交稅費(fèi)——銷(xiāo)項(xiàng)嗎?還是貸主營(yíng)業(yè)務(wù)收入?麻煩老師講一下為什么?
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你好,貸方庫(kù)存商品,會(huì)計(jì)核算上不確認(rèn)收入,稅法是視同銷(xiāo)售
2019 12/16 18:46
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2019 12/16 18:50
老師,是不是因?yàn)檫@個(gè)業(yè)務(wù)是增值稅法律制度的視同銷(xiāo)售,所以不確認(rèn)收入,僅僅確認(rèn)銷(xiāo)項(xiàng)稅?如果是企業(yè)所得稅法的視同銷(xiāo)售,就要確認(rèn)主營(yíng)業(yè)務(wù)收入?這么理解對(duì)不對(duì)?
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2019 12/16 19:05
也不能完全這樣說(shuō),還要看具體業(yè)務(wù),看會(huì)計(jì)和稅法口徑是否一致
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