摘要
将货物、资产、劳务用于捐赠、广告等用途时,企业所得税中应视同销售,但我国税法尚未对视同销售对应的支出如何进行纳税调整作出明确规定。本文对我国税法对视同销售范围的规定进行了分析和梳理,明确了视同销售对应支出的确定依据,在提出视同销售对应支出纳税调整的思路和方法的同时,结合案例对将资产用于有限额扣除的公益性捐赠、广告和业务宣传、交际应酬等情况应如何对对应支出进行纳税调整进行了运用研析。
When goods,assets and services are used for donation,advertisement or other,they should be treated as deemed sales for the purpose of enterprise income tax.However,the tax treatment of expenditures corresponding to deemed sales is not defined clearly yet.This paper analyzes the scope of deemed sales in domestic tax law,clarifying the basis for determining the expenditures corresponding to deemed sales,and puts forward the ideas and methods for tax adjustment of the relevant expenditures.Also,combined with some cases,the paper analyzes how to make tax adjustments for expenditures when the assets are used for public welfare donation,advertisement and sales promotion,and entertainment,taking deduction limitation into consideration.
出处
《税务研究》
CSSCI
北大核心
2020年第6期119-125,共7页
关键词
企业所得税
视同销售
对应支出
纳税调整
Enterprise income tax
Deemed sales
Corresponding expenditure
Tax adjustment
