问题已解决
可是这题里头,从捐赠方的角度,税会的计税基础是有差异的,会计上是按成本+销项税93万,税法上是按售价+增值税113万
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您的理解正确,捐赠方是有税会差异的
2022 08/20 10:17
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m3993_71018 
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2022 08/20 17:42
能整体帮我再理下思路吗?是指对于捐赠方来说,税会有差异,税法上按市场价和销项税计入营业外支出,会计上按成本+销项税计入营业外支出;对于接受捐赠方来说,税会无差异,均按市场价+进项税计入营业外收入?
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注会会计老师 
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2022 08/20 18:18
是的,您的理解正确
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m3993_71018 
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2022 08/20 18:43
那是什么原因,捐赠方会计上是按成本+销项税,接受捐赠方会计上按市场价+进项税
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注会会计老师 
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2022 08/20 18:54
捐赠方需要确认营业外支出的,按照库存商品的账面价值确认营业外支出的,销项税是按照计税基础计算的销项税额的,和接受捐赠方的进项税额是一致的,都是按照计税基础计算的
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m3993_71018 
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2022 08/20 18:59
那是什么原因,捐赠方只按成本,不按市场价计入到营业外支出,而接受捐赠方,可以按市场价计入到营业外收入。
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注会会计老师 
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2022 08/20 19:21
会计上直接按照账面价值转出的,不确认处置损益的,没有收入的