问题已解决
老師你好 公司向個人借款 個人向公司借錢 都需要簽訂一個借款合同 支付利息嗎
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你好,需要借款合同的可以沒有利息,
但是企業(yè)的話他屬于借出一方的,沒有利息也需要視同銷售
個人的沒有利息可以
2023 02/23 20:53
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2023 02/23 20:54
視同銷售是什么意思
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2023 02/23 20:55
一樣繳納增值稅附加稅的意思
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2023 02/23 20:55
那怎么做賬呢
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郭老師 
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2023 02/23 20:57
借銷售費用
貸其他業(yè)務(wù)收入
應(yīng)交稅費
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2023 02/23 20:59
老師,還是不太理解??
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2023 02/23 21:02
你好,就是你沒有利息需要視同銷售是從銷售上面的分錄寫了,本來應(yīng)該是收利息的銀行存款在借方現(xiàn)在不收利息改成了銷售費了
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2023 02/23 21:06
那就是? 借:銷售費用? 貸:其他應(yīng)收款(按照銀行同期借款利息算的利息費用)? 應(yīng)交稅費—應(yīng)交增值稅(銷項稅額)
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2023 02/23 21:06
老師是這樣的嗎
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郭老師 
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2023 02/23 21:08
你好,這個其他應(yīng)收款是什么業(yè)務(wù)的?
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2023 02/23 21:09
哦哦,寫錯了? 是 其他業(yè)務(wù)收入
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對的,是的,是這么理解的。這個是按照銀行同期借款利率不含稅的金額。
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