问题已解决
老師,我們給客戶送加油卡,但是加油站說開的是零稅率的發(fā)票,我想知道可以開專票么么,可以計入費用么?
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不可以的,開票專票也不可以抵扣的
2021 09/29 10:56
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2021 09/29 10:56
那我們送客戶的這個卡 怎么做賬
不能計入業(yè)務招待費么?
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辜老師 
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2021 09/29 10:57
可以的,可以計入業(yè)務招待費
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2021 09/29 10:58
您的意思是所得稅可以進行稅前扣除是吧
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2021 09/29 10:58
按招待費的標準稅前扣除
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2021 09/29 10:59
但是,為什么不可以開具專票么,開具專票為什么不能抵扣呢?外購的用于投分送 視同銷售,那么進項稅額可以抵扣吧
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2021 09/29 11:11
用于招待的進項稅不可以抵扣的
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2021 09/29 11:27
那用于招待的加油預付卡支付了2000元的話,如何入賬?
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2021 09/29 11:28
借:管理費用—業(yè)務招待費,貸:銀行存款
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2021 09/29 11:28
因為如果自己單位的預付卡的話,在支付的之后計入 預付2000,銀行2000;每次消費后借方:管理費用100,貸方:預付賬款100
那這個用于送給給客戶的話 怎么入賬呢
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2021 09/29 11:29
您的意思是我可以直接計入業(yè)務招待費是吧?
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2021 09/29 11:29
送給客戶的,直接全部計入費用啊
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2021 09/29 11:30
好的明白了 我和單位自用的處理方法混淆了 單位自用的那個我處理的方法是正確的吧
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2021 09/29 11:31
是的,是這樣賬務處理的
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