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一般納稅人,主營紙制品,將外購的飲料無償贈送給客戶,是否需要視同銷售?公司營業(yè)執(zhí)照有食品預(yù)包裝,我想問下,作為贈品的飲料 購進(jìn)是否進(jìn)項可以抵扣,再無償贈送給客戶,做銷售費用,是否做進(jìn)項轉(zhuǎn)出還是做視同銷售,交銷項稅?
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你好,進(jìn)項可以抵扣,贈送視同銷售,有銷項稅
2024 09/13 13:48
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2024 09/13 13:50
老師 比如是 購進(jìn) 借:庫存 進(jìn)項 貸應(yīng)付 進(jìn)項抵扣 入庫存,然后無償給客戶,我做借:銷售費用 貸庫存 貸銷項稅 還是做進(jìn)項轉(zhuǎn)出比較好?如果視同銷售,銷項稅在申報表哪里可以申報呢
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2024 09/13 13:56
這個正常的分錄就是你做的這個,做成這樣就是增值稅會需要做無票收入做申報。到時候企業(yè)所得稅也會有視同銷售的收入,會麻煩。
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2024 09/13 13:56
實務(wù)處理一般就是直接可能不入庫,然后按含稅價做了銷售費用了
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2024 09/13 14:01
那 老師 我問下,比如我們是買10箱紙無償贈送一箱飲料, 飲料的話我們購購買一大批放在庫里,做活動的時候贈送,這個咋么處理,不能像您說的 不入庫,直接做銷售費用
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2024 09/13 14:15
那就入庫,做視同銷售,分錄沒錯。增值稅申報做無票收入
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2024 09/13 14:35
老師 比如10箱紙 銷售價格1150元 不含稅,成本價格1000元不含稅, 飲料 成本50元不含稅 ,飲料入庫后部分贈送客戶,視同銷售的話,無票收入申報金額是50元?銷項稅申報: 6.5元嗎?
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2024 09/13 14:41
是的,無票收入50.稅金 50*13%=6.5
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2024 09/13 14:58
老師麻煩看下這樣可以嗎
FAILED
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2024 09/13 15:14
第二部,送的飲料借:銷售費用56.5
貸:庫存商品50應(yīng)交稅費-銷6.5
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2024 09/13 15:50
謝謝老師
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2024 09/13 15:52
不客氣的,工作順利
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2024 09/13 15:53
這張紙寫的是正確的對吧
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2024 09/13 18:56
第二條里邊,飲料別確認(rèn)收入和銷項稅率,然后就對了
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