视同销售在所得税年报中如何填报Sales in the income tax shall be regarded as the annual report, given how
【 problem 】
A enterprise annual income tax liquidation have noticed the providing samples, according to the tax law requirements should be inspected sales. Enterprise accounting treatment, "borrow: sales cost of 2510", "to borrow: stock 2000, should hand in taxes-sell a tax 510", could you tell me how to fill a line settles tax payment watch?
【 answer 】
The enterprise income tax shall be regarded as sales deals to two aspects: one is the sales income and sales shall be regarded as shall be regarded as the cost of the difference between the income tax influence; One is the business of the campaign where deducted problem.
Accounting treatment, has included in the "cost of sales-business propagandist cost", only to the business enterprise income tax more than before the campaign where the limit for deductions for part of the tax increase.
Inspect sales affect breakdown into the taxable income amount: inspect sales income: form 3 line 2 (corresponding to schedule a).
Inspect cost of sales: form 3 line 21 (corresponding form 2).
Business entertains cost adjustment: form 3 line 27.
【问题】
某企业年度所得税汇算清缴时发现有对外提供的样品，按税法要求应该视同销售。企业会计处理，“借：销售费用 2510”，“贷：库存商品 2000、应交税费——销项税 510”，请问汇算清缴时如何填列汇缴表？
【解答】
视同销售的企业所得税处理涉及到两个环节：一个是视同销售收入与视同销售成本差额的所得税影响；一个是业务宣传费的税前扣除问题。
会计处理时已计入“销售费用——业务宣传费”的，仅对该业务宣传费超过企业所得税前扣除限额的部分进行纳税调增。
视同销售影响分项进入应纳税所得额时：视同销售收入：附表三第2行（对应附表一）。
视同销售成本：附表三第21行（对应附表二）。
业务招待费调整：附表三第27行。
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