问题已解决
老師,自己生產(chǎn)的商品,用于內(nèi)部福利和無(wú)償捐贈(zèng),按成本作為計(jì)稅依據(jù)對(duì)嗎?
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許老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,經(jīng)濟(jì)師,審計(jì)師,稅務(wù)師,資產(chǎn)評(píng)估師
這個(gè)不對(duì)的的哦。
自產(chǎn)的產(chǎn)品 贈(zèng)送給別人 或者作為福利費(fèi)發(fā)放 這個(gè)應(yīng)當(dāng)按平時(shí)的銷售價(jià)格 作為計(jì)稅依據(jù)的
2020 08/18 11:26
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2020 08/18 11:31
這個(gè)為可按成本價(jià)格?
FAILED
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2020 08/18 11:32
我認(rèn)為答案是c,按銷售價(jià)格,可是我的答案是錯(cuò)的,真確答案是
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許老師 
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2020 08/18 11:38
這個(gè)呀,題目是捐贈(zèng)。這樣的話,不用確認(rèn)會(huì)計(jì)上的收入,而增值稅方面 是按公允價(jià)值計(jì)量的
所以 是B的哦
這個(gè) 和作為福利發(fā)放給職工 會(huì)計(jì)上也確認(rèn)收入 是不同的哈
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2020 08/18 15:32
老師您看,關(guān)于捐贈(zèng)這塊,是不是經(jīng)濟(jì)法和會(huì)計(jì)是不一樣的,我總結(jié)對(duì)不對(duì)?麻煩老師
FAILED
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許老師 
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2020 08/18 15:36
嗯嗯 會(huì)計(jì)上 對(duì)于捐贈(zèng) 直接結(jié)轉(zhuǎn)成本的
而增值稅的計(jì)量 要以稅法為依據(jù) 按公允價(jià)值來(lái)
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