问题已解决
我們自己生產(chǎn)的產(chǎn)品無償贈送給個人,分錄是:借:營業(yè)外支出 貸:庫存商品 應(yīng)交稅費(fèi)~銷項(xiàng)稅,那到匯算清繳的時候怎么做視同銷售,我們銷售價格是2000元,成本是1000



你好,是按售價2000做納稅調(diào)整增加,同時按1000做納稅調(diào)整減少
2017 10/30 15:10

84784979 

2017 10/30 15:35
老師,是因?yàn)榉咒浬蠣I業(yè)外支出已經(jīng)在企業(yè)所得稅扣除了,所以成本需要調(diào)減嗎

鄒老師 

2017 10/30 15:36
你好,是的,成本部分需要做納稅調(diào)整減少處理的
