当前位置:财税问题 >
實(shí)務(wù)
问题已解决
公益捐贈(zèng)抵扣所得稅是按照公益團(tuán)體開(kāi)給企業(yè)的統(tǒng)一收據(jù)金額抵所得稅呢?還是按照企業(yè)進(jìn)貨價(jià)抵扣所得稅的?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
你好,是抵減你企業(yè)的利潤(rùn)的
2022 03/17 09:45
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/17 09:46
是按照采購(gòu)進(jìn)項(xiàng)成本價(jià)抵扣利潤(rùn)還是按照公益團(tuán)體開(kāi)給企業(yè)的收據(jù)抵扣?
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/17 09:52
按照公益團(tuán)體的收據(jù),跟采購(gòu)成本沒(méi)有關(guān)系
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/17 09:54
采購(gòu)的時(shí)候沒(méi)有成本票,也可以按照公益捐贈(zèng)的收據(jù)金額抵利潤(rùn)?會(huì)計(jì)分錄怎么做?
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/17 10:06
你采購(gòu)沒(méi)有發(fā)票,是你成本不能扣除,跟這個(gè)捐贈(zèng)沒(méi)關(guān)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/17 10:09
就是想知道抵扣利潤(rùn)到底是按照收據(jù)金額抵扣。還是企業(yè)成本金額抵扣利潤(rùn)?
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/17 10:20
按照收據(jù)的金額,有個(gè)扣除比列,是利潤(rùn)的*12%可以稅前扣除
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/17 10:21
那會(huì)計(jì)分錄是什么?
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/17 10:25
借:營(yíng)業(yè)外支出
貸:銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/17 10:29
上面不是說(shuō)了是采購(gòu)的時(shí)候沒(méi)有成本票,指的就是物品吧,怎么會(huì)是貸銀行存款呢?應(yīng)該是借營(yíng)業(yè)外支出 貸庫(kù)存商品(成本價(jià))吧?
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/17 10:31
你這個(gè)不是公益捐贈(zèng)嗎?你拿物品捐贈(zèng)?
![](/wenda/img/newWd/sysp_btn_eye.png)