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企業(yè)既有銷(xiāo)售商品又有提供服務(wù)的,銷(xiāo)售的服務(wù)如何入賬?
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
銷(xiāo)售商品和提供服務(wù)是同時(shí)發(fā)生的嗎?還是?請(qǐng)具體介紹一下
2020 04/27 13:26
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2020 04/27 14:04
我公司是一家銷(xiāo)售電腦的企業(yè),同時(shí)還有軟件維護(hù)服務(wù),兩個(gè)稅率是不一樣的,回來(lái)的成本票6%的很少,我可否用銷(xiāo)售商品的成本來(lái)抵銷(xiāo)售服務(wù)呢?
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2020 04/27 14:46
不能說(shuō)是成本來(lái)抵,而應(yīng)該說(shuō)取得的進(jìn)項(xiàng)稅額是可以抵扣的。
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2020 04/27 14:54
因?yàn)榛貋?lái)的6%的票不多,結(jié)轉(zhuǎn)成本的時(shí)侯可否用貨物來(lái)抵服務(wù)的成本?
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2020 04/27 15:28
如果是抵成本的話(huà),就不行了。銷(xiāo)售商品對(duì)應(yīng)的是商品的成本。提供服務(wù)結(jié)轉(zhuǎn)的是對(duì)應(yīng)服務(wù)的成本。
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2020 04/27 15:36
那服務(wù)的成本沒(méi)有足夠的票只能當(dāng)作是利潤(rùn)了對(duì)嗎?那利潤(rùn)就會(huì)比較高了?
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2020 04/27 15:38
是的,是這樣理解的。在季度預(yù)繳所得稅時(shí),可以先暫估計(jì)入成本,但是到所得稅匯算清繳時(shí),由于沒(méi)有發(fā)票,是要做納稅調(diào)整的。
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