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隨同貨物銷(xiāo)售而出租包裝物的租金和包裝物的押金是一樣的嗎?
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許老師
金牌答疑老师
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同學(xué)你好!這兩個(gè)? 不一樣哦? ? ? ?租金的話(huà)? ? 通過(guò)其他業(yè)務(wù)收入核算? ? ? 是公司的收入
而押金的話(huà)? 記入其他應(yīng)付款? ? 是公司的負(fù)債哦
2021 02/13 15:01
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2021 02/13 15:06
老師,包裝物押金是負(fù)債,押金超過(guò)1年無(wú)論是否退還均應(yīng)并入銷(xiāo)售額征稅?對(duì)不對(duì)?
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許老師 
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2021 02/13 15:08
嗯嗯? ?是這樣的哦? ?不過(guò)? ?要先排除除了啤酒黃酒以外的其他酒
因?yàn)槠渌频脑?huà)? ? 在收取押金時(shí)? ?直接征收增值稅? ?這個(gè)是特例哈
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2021 02/13 15:11
嗯嗯,謝謝老師!老師我還有一個(gè)問(wèn)題不明白,就是“包裝物押金是含稅收入,并入銷(xiāo)售額時(shí)需要價(jià)稅分離”這句話(huà)怎么理解呢
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許老師 
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2021 02/13 15:12
比如包裝物押金是11300元? ? 計(jì)算增值稅=11300/(1+13%)*13%=1300元
不能忘了除以(1+13%)呀? ?這是價(jià)稅分離的
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2021 02/13 15:13
銷(xiāo)售額是含稅還是不含稅的呢?老師能不能用一瓶啤酒給我解釋一下?
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2021 02/13 15:15
都要換算成不含增值稅啊? ?否則沒(méi)法算增值稅稅額
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2021 02/13 15:17
好的,我自己再想想,謝了
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許老師 
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2021 02/13 15:17
不客氣。如果對(duì)回答滿(mǎn)意,請(qǐng)五星好評(píng),謝謝
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