問題已解決
汽車銷售公司購進精品對方開具了專票,這個精品我們是銷售車贈送顧客的,贈品沒有銷售發(fā)票,完整賬務處理咋做?
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贈送的視同銷售
借銷售費用
貸庫存商品
應交稅費銷項
2023 06/21 21:50
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2023 06/21 21:51
但是我們沒有給顧客開具發(fā)票
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2023 06/21 21:52
賣車就開具了機動車發(fā)票,贈品就沒有開票,所以我現(xiàn)在就很矛盾,
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2023 06/21 21:53
你好,做無票收入就可以了
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2023 06/21 21:55
但是確實沒有多收錢,我就是按照成本價做的會計分錄,做費用也不行嗎?
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2023 06/21 21:57
有風險的,因為你需要交的稅款,
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2023 06/21 22:01
那我贈送的時候只能做借:銷售費用貸庫存商品
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2023 06/21 22:04
對的,是的,還有增值稅
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2023 06/21 22:04
老師說的做無票收入指的是啥?我沒有明白
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2023 06/21 22:08
?你不是說你沒有開發(fā)票嗎?不交增值稅的意思啊,我的意思是你在申報增值稅的時候,填寫未開具發(fā)票一欄無票收入申報。
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2023 06/21 22:11
那我贈送出去的東西按成本價的,也要做無票收入?我都沒有掙錢啊!哈哈
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2023 06/21 22:12
增值稅按照市場價格乘以13%
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2023 06/21 22:33
我贈送出去的東西沒有開票,直接做借銷售費用,貸庫存商品入庫價,這樣就行了吧?
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2023 06/21 22:38
你好,需要視同銷售這個是同銷售,你是不是沒有看懂什么意思
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2023 06/21 23:12
那我沒有開銷售贈品專票,那這個贈送商品咋做銷項稅?自己計算?
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2023 06/21 23:14
是
自己計算的
市場價格*稅率
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