问题已解决
企業(yè)所得稅視同銷售收入 才是包括在作為廣告費(fèi)和業(yè)務(wù)費(fèi)用的扣除的計(jì)稅里面 不是增值稅上的視同銷售收入吧
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你好,視同銷售這里增值稅和企業(yè)所得稅是一樣的
2024 05/26 14:59
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2024 05/26 15:18
就是只要是視同銷售 不區(qū)分增值和企業(yè)所得稅 都是作為 基礎(chǔ)計(jì)算
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2024 05/26 15:19
是的,只要是主營(yíng)業(yè)務(wù)收入和其他業(yè)務(wù)收入都一樣的
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2024 05/26 15:21
比如自產(chǎn)的貨物用于職工食堂建設(shè)50萬(wàn) 增值稅上屬于視同銷售 進(jìn)項(xiàng)稅額可以抵扣 但是企業(yè)所得稅屬于產(chǎn)權(quán)未發(fā)生轉(zhuǎn)移 不視同銷售 這里的50萬(wàn)都需要作為基礎(chǔ)
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2024 05/26 15:23
這里是特殊,所得稅不確認(rèn),因?yàn)樗袡?quán)沒(méi)轉(zhuǎn)移
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2024 05/26 15:34
你還是沒(méi)有正面問(wèn)答我 需要作為廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)的扣除基礎(chǔ)嗎?
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2024 05/26 15:36
需要的,不需要,因?yàn)闆](méi)有權(quán)益屬轉(zhuǎn)移企業(yè)所得稅
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