问题已解决
老師好,我們用自產(chǎn)產(chǎn)品對(duì)外捐贈(zèng),請(qǐng)問(wèn)企業(yè)所得稅視同銷售嗎?增值稅視同銷售嗎?借:營(yíng)業(yè)外支出 93 貸:庫(kù)存商品80 應(yīng)交稅費(fèi)_應(yīng)交增值稅 (銷項(xiàng)稅額)13,除了填寫(xiě)納稅調(diào)整明細(xì)表的視同銷售收入100,視同銷售成本80,還需要填寫(xiě)第三十行其他嗎?就是營(yíng)業(yè)外支出賬載93,稅收金額113,調(diào)減20,那么填寫(xiě)捐贈(zèng)明細(xì)表本年數(shù),賬載金額是93+20嗎,需要把其他調(diào)減的也加進(jìn)去嗎?
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你好,營(yíng)業(yè)外支出應(yīng)該是113,要確認(rèn)收主營(yíng)業(yè)務(wù)收入100,成本80.
調(diào)整表.營(yíng)業(yè)外支賬載93,稅收113. 捐贈(zèng)填113
主營(yíng)業(yè)務(wù)收入調(diào)增100
2021 12/06 17:06
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2021 12/06 17:08
捐贈(zèng)會(huì)計(jì)怎么可能確認(rèn)收入,不符合收入確認(rèn)條件
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張壹老師 
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2021 12/06 17:09
你好,捐贈(zèng)是視同銷售,要入收入的.
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2021 12/06 17:12
但會(huì)計(jì)賬上是不會(huì)計(jì)入主營(yíng)業(yè)務(wù)收入的
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張壹老師 
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2021 12/06 17:13
你好,可能是會(huì)計(jì)沒(méi)那么入賬.
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2021 12/06 17:15
會(huì)計(jì)上不入收入吧?
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張壹老師 
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2021 12/06 17:29
你好,你控制權(quán)轉(zhuǎn)移了,要算收入的
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2021 12/06 17:30
經(jīng)濟(jì)利益沒(méi)有流入企業(yè)
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張壹老師 
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2021 12/06 17:31
你好,你是送給別人,視通銷售要入收入哈
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2021 12/06 17:32
會(huì)計(jì)上不確認(rèn)收入
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張壹老師 
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2021 12/06 18:58
你好,視通銷售要確認(rèn)收入
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