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老師:我們公司買了十多箱好酒,送一部份給客戶,招待客戶時(shí)用一部份。送人視同銷售,增值稅怎么處理,開票嗎?企業(yè)所得稅呢是直接填表視同銷售,賬要如何做。招待部份進(jìn)項(xiàng)轉(zhuǎn)出,那企業(yè)所得稅按比例扣除嗎?
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你好,你可以不用開票。但是要視同銷售交增值稅。
是的交代的部分進(jìn)項(xiàng)轉(zhuǎn)出扣除的時(shí)候有限額。
2023 06/02 14:43
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2023 06/02 14:46
老師:不開票,怎么填這部份銷項(xiàng)。企業(yè)所得稅是否填在似同銷售那個(gè)地方,不用做賬
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2023 06/02 14:54
你好!其實(shí),你如果搞不懂,可以直接把酒當(dāng)庫存商品就好了。進(jìn)項(xiàng)銷項(xiàng)正常做,然后招待部分轉(zhuǎn)出
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2023 06/02 14:57
老師:我知道當(dāng)存貨,就是理不清那個(gè)企業(yè)所得稅部份咋處理
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2023 06/02 14:58
你好!所得稅那里,你也當(dāng)收入就好了。
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2023 06/02 14:59
老師:我送人的部份做了銷售費(fèi)用,我是否還需要幫別人交個(gè)航
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2023 06/02 14:59
你好!嚴(yán)格來說是要,但是一般都不做
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