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集團(tuán)全資控股的子公司之間無(wú)償劃撥固定資產(chǎn),賬務(wù)怎么處理,要開(kāi)發(fā)票嗎,需要交稅嗎
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您好,同學(xué)!是獨(dú)立核算的嗎?
2023 05/04 15:59
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2023 05/04 16:00
是獨(dú)立核算
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2023 05/04 16:10
固定資產(chǎn)的轉(zhuǎn)讓方:
借:營(yíng)業(yè)外支出
? 貸:固定資產(chǎn)清理等
? ? ? ? 應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)
固定資產(chǎn)的接收方:
借:固定資產(chǎn)
? ? ? 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
? 貸:營(yíng)業(yè)外收入
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2023 05/04 16:13
也要開(kāi)發(fā)票是嗎
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2023 05/04 16:23
按照該資產(chǎn)的市場(chǎng)價(jià)格開(kāi)具增值稅發(fā)票
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