问题已解决
老師,受托加工金銀首飾,為什么借方是稅金及附加呢?
FAILED
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您好!因?yàn)榻疸y首飾是零售環(huán)節(jié)征稅,所以不可能再連續(xù)生產(chǎn),就和自己銷售商品一樣,記入稅金及附加
2021 12/06 23:25
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2021 12/07 06:23
老師,我沒太明白,委托加工,委托方才是納稅人???計(jì)入受托方的稅金及附加,不是成了受托方是納稅人了?
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2021 12/07 07:37
您好!受托方是代收代繳消費(fèi)稅的,因?yàn)槭橇闶郗h(huán)節(jié)了,這也是特別規(guī)定,記入稅金及附加的哦
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