问题已解决
外購原材料用于在建工程視同銷售嗎?實(shí)際成本12000,計(jì)稅價(jià)格15000,用那個數(shù)字算,為什么?
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同學(xué),外購原材料用于在建工程不視同銷售,外購貨物只有贈送、投資、分配時才視同銷售。應(yīng)該用領(lǐng)用原材料成本12000結(jié)轉(zhuǎn)入在建工程,分錄是
借在建工程 12000
貸原材料 12000
2020 08/30 22:14
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2020 08/30 22:18
不能視同銷售,為什么增值稅能抵扣呢
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2020 08/30 22:27
不動產(chǎn)在建工程屬于增值稅應(yīng)稅項(xiàng)目,將來處置時會產(chǎn)生銷項(xiàng)稅,抵扣鏈條并沒有中斷,因?yàn)橥赓徳牧嫌糜谠诮üこ?,進(jìn)項(xiàng)稅可以抵扣,不需要做進(jìn)項(xiàng)稅額轉(zhuǎn)出處理
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