4 thoughts on “pearl jewelry settings wholesale Can the input tax of the donated goods be deducted? How to do account processing?”
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vintage jewelry charm wholesale Can be deducted and included in off -business income. The general taxpayers presented the goods to others for free. Dedicated invoices are required by the gift. If the donated goods meet the requirements, the amount of input tax can be deducted by the special VAT invoices obtained. Prior to January 2008, the assets received by enterprises should be confirmed as a donation income in accordance with the tax law determined by the tax law, and the taxable income amount is incorporated to calculate the corporate income tax. The expansion information: Cases 1. The enterprise accepts a batch of raw materials for the legal person unit and receives a special VAT invoice. Raw materials have been entered in the warehouse: borrowing: raw materials 30000 The taxes and fees payable-value-added tax (input tax) 5100 loan: 35100 2, raw materials after receiving donations, raw materials after donation The accounting treatment of products should be regarded as sales. The accounting score is: borrowing: out-of-business expenditure loan: main business income Cost tax) The sales cost at the same time Bed: main business cost Loan: inventory goods Reference materials: Baidu Encyclopedia-Accept donation Reference materials: Baidu Encyclopedia-Business Early Increase
wholesale dollar jewelry It can be deducted; financial processing requires to debit the "Capital Capital — Accepting Donation of Non -Cash Assets Preparation" subjects to loan the "Capital Reserve -Other Capital Reserve" subjects. Prior to January 2008, the assets received by enterprises should be confirmed as a donation income in accordance with the tax law determined by the tax law, and the taxable income amount is incorporated to calculate the corporate income tax. However, the amount is large, and the taxable income can be included in 5 years. only after the non -cash assets that receive donations, that is, the value of assets can be used to increase capital. After the non -cash asset disposal of donations, the preparation of non -cash assets to accept donations should be transferred to other capital reserve, debiting the "Capital Capital -Received Donation of Non -Cash Assets Preparation" subjects, and loan "Capital Capital — Capital Capital — "Other Capital Reserve" subjects. Pucting information: The relevant requirements of the entry tax deduction stipulates: 1. The taxpayer purchases goods or taxable services, and indicates from the deduction of special VAT invoices. VAT tax. 2. The taxpayer's purchase of tax -free agricultural products to agricultural producers or small -scale taxpayers is paid, and the price indicated by the acquisition voucher approved by the tax authority is deducted at 10%. 3, taxpayer's freight (excluding other miscellaneous fees such as loading and unloading, insurance fee and other miscellaneous fees), the freight settlement documents (ordinary invoices) and the fund amount of the freight and other miscellaneous fees are deducted at 7% tax. Reference information Source: Baidu Encyclopedia-Accepting Donation
jewelry making wholesale supplies The input tax of the donated goods can be deducted. The general taxpayers presented the goods to others for free. Dedicated invoices are required by the gift. If the donated goods meet the requirements, the amount of input tax can be deducted by the special VAT invoices obtained.
. For example, Company A is a general taxpayer company with a value -added tax, with a value -added tax rate of 17 %. On July 7, 2015, it received 100,000 yuan in goods. Yuan, the product has been transported and accepted the library. When receiving goods donation, Company A should do accounting points: borrowing: inventory product 100000 Accept donation 117000
silver wholesale jewelry uk Borrow: raw material 10000 loan: taxes and fees -value -added tax (input tax) 1700 loan: asset value to be transferred -accepting donations of non -monetary assets 11700
Borrow: value of assets to be transferred-accepting donations of non-monetary assets 11700 Loan: Taxes and fees should be paid 3861 loans: Capital reserve-receiving donation of non-monetary asset preparation 7839
vintage jewelry charm wholesale Can be deducted and included in off -business income.
The general taxpayers presented the goods to others for free. Dedicated invoices are required by the gift. If the donated goods meet the requirements, the amount of input tax can be deducted by the special VAT invoices obtained.
Prior to January 2008, the assets received by enterprises should be confirmed as a donation income in accordance with the tax law determined by the tax law, and the taxable income amount is incorporated to calculate the corporate income tax.
The expansion information:
Cases
1. The enterprise accepts a batch of raw materials for the legal person unit and receives a special VAT invoice. Raw materials have been entered in the warehouse:
borrowing: raw materials 30000
The taxes and fees payable-value-added tax (input tax) 5100
loan: 35100
2, raw materials after receiving donations, raw materials after donation The accounting treatment of products should be regarded as sales. The accounting score is:
borrowing: out-of-business expenditure
loan: main business income
Cost tax)
The sales cost at the same time
Bed: main business cost
Loan: inventory goods
Reference materials: Baidu Encyclopedia-Accept donation
Reference materials: Baidu Encyclopedia-Business Early Increase
wholesale dollar jewelry It can be deducted; financial processing requires to debit the "Capital Capital — Accepting Donation of Non -Cash Assets Preparation" subjects to loan the "Capital Reserve -Other Capital Reserve" subjects.
Prior to January 2008, the assets received by enterprises should be confirmed as a donation income in accordance with the tax law determined by the tax law, and the taxable income amount is incorporated to calculate the corporate income tax. However, the amount is large, and the taxable income can be included in 5 years.
only after the non -cash assets that receive donations, that is, the value of assets can be used to increase capital. After the non -cash asset disposal of donations, the preparation of non -cash assets to accept donations should be transferred to other capital reserve, debiting the "Capital Capital -Received Donation of Non -Cash Assets Preparation" subjects, and loan "Capital Capital — Capital Capital — "Other Capital Reserve" subjects.
Pucting information:
The relevant requirements of the entry tax deduction stipulates:
1. The taxpayer purchases goods or taxable services, and indicates from the deduction of special VAT invoices. VAT tax.
2. The taxpayer's purchase of tax -free agricultural products to agricultural producers or small -scale taxpayers is paid, and the price indicated by the acquisition voucher approved by the tax authority is deducted at 10%.
3, taxpayer's freight (excluding other miscellaneous fees such as loading and unloading, insurance fee and other miscellaneous fees), the freight settlement documents (ordinary invoices) and the fund amount of the freight and other miscellaneous fees are deducted at 7% tax.
Reference information Source: Baidu Encyclopedia-Accepting Donation
jewelry making wholesale supplies The input tax of the donated goods can be deducted.
The general taxpayers presented the goods to others for free. Dedicated invoices are required by the gift. If the donated goods meet the requirements, the amount of input tax can be deducted by the special VAT invoices obtained.
. For example, Company A is a general taxpayer company with a value -added tax, with a value -added tax rate of 17 %. On July 7, 2015, it received 100,000 yuan in goods. Yuan, the product has been transported and accepted the library. When receiving goods donation, Company A should do accounting points:
borrowing: inventory product 100000
Accept donation 117000
silver wholesale jewelry uk Borrow: raw material 10000
loan: taxes and fees -value -added tax (input tax) 1700
loan: asset value to be transferred -accepting donations of non -monetary assets 11700
Borrow: value of assets to be transferred-accepting donations of non-monetary assets 11700
Loan: Taxes and fees should be paid 3861
loans: Capital reserve-receiving donation of non-monetary asset preparation 7839
but fixed assets cannot be deducted