问题已解决
老師,會計不做收入的稅法視同銷售收入的指的是什么呢
FAILED
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您好,比如企業(yè)促銷將產(chǎn)品無償送給客戶,會計上不確認(rèn)收入,而企業(yè)所得稅上要視同銷售。
2020 07/14 16:47
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2020 07/14 16:48
老師,指的是買一贈一嗎
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2020 07/14 16:50
這個不一定,會計上也可以確認(rèn)收入的。建議按上面的回復(fù)理解掌握。
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2020 07/14 16:56
老師,會計上自產(chǎn)貨物對外捐贈也是視同銷售啊
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2020 07/14 16:59
不是的,會計上不確認(rèn)收入的。企業(yè)所得稅上視同銷售。
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2020 07/14 17:17
老師,會計上應(yīng)該怎么做賬呢,我怎么記得學(xué)會計時計算銷項(xiàng)稅時是視同銷售呢
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2020 07/14 17:18
您看一下輔導(dǎo)書,里面一定會有的。
分錄為
借:營業(yè)外支出
貸:庫存商品
應(yīng)交稅費(fèi)--應(yīng)交增值稅--銷項(xiàng)稅額
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