【判断题】【消耗次数：1】
企业提供的现金折扣不得从销售额中减除，要按折扣前的销售额全额作为计算销项税额的依据。
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【判断题】
如果销售额和折扣额在同一张发票上分别注明的，可以按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。（? ?）
①
正确
②
错误
【判断题】
如果销售额和折扣额在同一张发票上分别注明的，可以按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。（? ?）
①
正确
②
错误
【单选题】
现金折扣即税法上的销售折扣，应在购货方实际付现时才能确认折扣额。现金折扣是企业的一种融资行为，其折扣不得从销售额中抵减，即不能冲减销项税额，应借记（）科目。
①
销售费用
②
营业税金及附加
③
财务费用
④
管理费用
【单选题】
采用折扣销售方式销售货物的，其应纳税销售额为（）。
①
纳税人销售货物并向购买方开具增值税专用发票后，由于市场价格下降等原因，销货方给予购货方的折扣可按折扣后的余额作为销售额计算增值税
②
按扣除销售折扣后的余额作为销售额计算增值税，但原价与折扣额必须开在同一张发票的金额栏。
③
销售折扣不得从销售额中扣减，按原价计算增值税
④
如果销售额和折扣额不在同一张发票上的，可按折扣后的余额作为销售额计算增值税
【简答题】
某工业企业当月销售货物销售额为300万元。另以折扣方式销售货物，销售额为80万元，另开红字发票折扣8万元，销售的货物已发出。销项税额多少？
随机题目
【单选题】
Our teacher recommended that we _____as attentive as possible when we visit the museum.
①
are
②
shall be
③
be
④
were
【单选题】
_____native to North America, corn has now spread all over the world.
①
In spite of
②
That it is
③
It was
④
Although
【单选题】
Televisions enable us to see things happen almost at the exact moment _____.
①
which they are happening
②
they are happening
③
which they happen
④
they have happened
【单选题】
By the time you graduate, we _____in Australia for one year.
①
will be staying
②
will have stayed
③
would have stayed
④
have stayed
【单选题】
If you want children to work hard you must _____their interests instead of their sense of duty.
①
appeal to
②
look into
③
give rise to
④
go in for
【单选题】
Classification is a useful _____to the organization of knowledge in any field.
①
means
②
approach
③
mode
④
manner
【单选题】
Although the main characters in the fiction are so true to life, they are certainly _____.
①
imagining
②
imaginative
③
imaginable
④
imaginary
【单选题】
I was to have a trip abroad if _____.
①
I had not been fired
②
I was not fired
③
my boss won’t have fired me
④
I were not fired