问题已解决
老師晚上好,麻煩幫我看看啤酒黃酒增值稅押金的處理,哪個(gè)是正確的?圖一是并入銷售額,圖二是要看如何核算,我忘記哪個(gè)才是正確的了
FAILED
FAILED
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您好,除啤酒、黃酒以外的酒類包裝物押金,不論是否逾期,在銷售時(shí)一起并入銷售額計(jì)征增值稅。
啤酒、黃酒的包裝物押金要看是否逾期,如果沒有逾期,且在一年之內(nèi)的,則不需要并入銷售額計(jì)征增值稅,如果逾期或者超過1年不再退還的,則需要換算為不含稅銷售額計(jì)征增值稅。
2020 08/31 07:22
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2020 08/31 08:10
老師,那就是分2類,白酒等其他酒收取時(shí)并入銷售額,非酒類,啤酒黃酒,看是否逾期
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2020 08/31 08:14
是的,啤酒黃酒的包裝物押金看是否逾期或者超過一年,其他酒類包裝物押金在收到時(shí)確認(rèn)收入
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2020 08/31 08:15
嗯嗯,謝謝路路老師,這會(huì)該是記住了,下午考試,腦子一片空白
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2020 08/31 08:16
不客氣的,??荚図樌ㄟ^,加油哦
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2020 08/31 08:17
謝謝老師,也祝您順利
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2020 08/31 08:20
嗯嗯,如果沒有其他問題了麻煩給個(gè)五星好評(píng)哦
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