问题已解决
公司采购月饼,分别送给员工和客户,都是增值税视同销售业务情况吗?还是只有送给客户视同销售,送员工就是福利费?



送给员工是福利费,从外面公司采购的月饼,发给员工作为福利,是“进项税额不得抵扣”
2019 12/04 13:05

朴老师 

2019 12/04 13:06
直接送给客户计入销售费用

84784961 

2019 12/04 13:07
我知道,送给客户或者送给员工的这个环节是否要增值税视同销售?

朴老师 

2019 12/04 13:08
都不用,送客户的计入销售费用-业务招待费

84784961 

2019 12/04 13:11
比如采购月饼
借:库存商品-月饼10
应交增值税-进项1
待:银行存款11
送给客户
借:管理费用-业务招待费11
贷:库存商品10
应交增值税-销项税1
另一种做法就是
借:管理费用-业务招待费11
贷:银行存款 11
哪种做法合理?

朴老师 

2019 12/04 13:15
后面这个来做就可以了,直接计入对应的费用