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老師 自產(chǎn)貨物對外捐贈,會計處理按成本價?稅計入營業(yè)外支出,企業(yè)所得稅上也是按成本價和稅確認捐贈金額嗎?不是按照產(chǎn)品售價加稅確認捐贈金額嗎?
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你好,學員,企業(yè)所得稅按照視同銷售的
2023 09/12 23:04
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65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/13 10:33
那就是捐贈金額按照成本價加銷項稅計算,對嗎
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 09/13 10:37
是的,這個賬面確認是對的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/13 20:07
企業(yè)所得稅也是按成本價?銷項稅嗎?不是售價?銷項稅嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/13 20:09
將自產(chǎn)產(chǎn)品無償贈送他人,產(chǎn)品成本2萬元,對外不含稅售價5萬元。那這道題來說 會計上確認營業(yè)外支出2+5*13%,按稅法規(guī)定確認營業(yè)外支出金額應該是5*(1+13%)吧?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 09/13 20:51
會計按照成本記入營業(yè)外支出
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/13 20:51
企業(yè)所得稅按照視同銷售
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/13 22:58
視同銷售,那企業(yè)所得稅這個扣除的營業(yè)外支出金額是2+5*13%嗎
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 09/13 22:59
企業(yè)所得稅要納稅調(diào)增
因為企業(yè)所得稅是按照市場價確認收入,結(jié)轉(zhuǎn)成本確認的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/13 22:59
我想知道稅法上按什么金額計入營業(yè)外支出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/13 22:59
我想知道稅法上按什么金額計入營業(yè)外支出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/13 22:59
您說的視同銷售我明白了
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/13 23:00
稅法不確認營業(yè)外支出
稅法確認收入,結(jié)轉(zhuǎn)成本
所以要納稅調(diào)整的
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/13 23:00
稅法不確認營業(yè)外支出
稅法確認收入,結(jié)轉(zhuǎn)成本
所以要納稅調(diào)整的
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/13 23:00
稅法不確認營業(yè)外支出
稅法確認收入,結(jié)轉(zhuǎn)成本
所以要納稅調(diào)整的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/13 23:00
不明白的是稅法上除了視同銷售,那營業(yè)外支出的金額怎么計算,會計上按成本確認的營業(yè)外支出在計算企業(yè)所得稅時不需要進行納稅調(diào)整嗎
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 09/13 23:02
會計是按照成本加上稅金計入營業(yè)外支出,這個稅法不認,匯算清繳納稅調(diào)增
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65159106 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/13 23:02
所得稅納稅調(diào)整時要將會計的營業(yè)外支出調(diào)增,然后再調(diào)增收入,調(diào)減成本,是這樣嗎
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 09/13 23:02
是的,你說的很對的,學員
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