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您好,我們是西班牙的一家子公司,每次給我發(fā)來(lái)的樣品不收錢(qián),而我們又轉(zhuǎn)給客戶,西班牙給我們的樣品我們要做收入嗎?我們送給客戶的樣品要視同銷(xiāo)售嗎?
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同學(xué)你好
給你們的你們計(jì)入營(yíng)業(yè)外收入
賣(mài)出去要視同銷(xiāo)售
2021 08/26 18:00
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2021 08/26 18:02
就是西班牙免費(fèi)給我們的樣品,,我們又轉(zhuǎn)送給客戶,要視同銷(xiāo)售嗎?
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樸老師 
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2021 08/26 18:03
對(duì)的
要不你們就不入庫(kù)
不做賬
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2021 08/26 18:04
這個(gè)是要入庫(kù)的,涉及關(guān)稅,增值稅
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樸老師 
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2021 08/26 18:09
那就按照關(guān)稅的金額做成本
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2021 08/26 18:12
營(yíng)業(yè)外收入不繳納增值稅吧
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樸老師 
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2021 08/26 18:13
嗯
營(yíng)業(yè)外收入不交增值稅
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2021 08/26 18:16
好嘞,我明白了,就是西班牙免費(fèi)送給我們的,我們借:庫(kù)存,貸:收入,如果我們用送給客戶,我們視同銷(xiāo)售
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2021 08/26 18:17
那這樣收入不會(huì)重復(fù)記賬的意思嗎?
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2021 08/26 18:20
嗯
這樣做就可以的
貸收入是營(yíng)業(yè)外收入
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