问题已解决
請問老師,甲單位收入主要業(yè)務(wù)是房屋出租,乙單位為房產(chǎn)經(jīng)紀(jì)公司。甲乙的母公司都是A,問題1.甲欠母公司A,300萬,一直沒有歸還?,F(xiàn)在母公司要求甲把房子交給乙來出租,乙收取10萬的房屋維修及中介服務(wù)費(fèi),房租40萬元給母公司用來還甲公司的欠款。問題2:甲公司怎么做賬、怎么交稅?問題3、母公司計(jì)劃合并吸收甲公司,吸收合并之前通過這種業(yè)務(wù)模式把欠款全部收回?



收到,老師先看下內(nèi)容再回復(fù)。
2022 04/14 18:33

文文老師 

2022 04/15 10:12
1.?母公司要求甲把房子交給乙來出租,乙收取10萬的房屋維修及中介服務(wù)費(fèi),房租40萬元給母公司用來還甲公司的欠款??梢缘?。

文文老師 

2022 04/15 10:12
均是獨(dú)立主體,符合獨(dú)立交易原則。

文文老師 

2022 04/15 10:13
但價(jià)格是否符合市場價(jià)格,老師就不清楚了。

文文老師 

2022 04/15 10:14
問題2:甲公司有二筆收入,一是中介服務(wù)費(fèi)? 二是房租收入

文文老師 

2022 04/15 10:15
假設(shè)甲公司為小規(guī)模納稅人
借:銀行存款或應(yīng)收賬款
貸:其他業(yè)務(wù)收入
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅

文文老師 

2022 04/15 10:16
中介服務(wù)費(fèi)增值稅=10/1.03*3%

文文老師 

2022 04/15 10:18
房租收入的增值稅=40/1.05*0.05

文文老師 

2022 04/15 10:18
借:銀行存款或應(yīng)收賬款
貸:主營業(yè)務(wù)收入
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅

文文老師 

2022 04/15 10:19
同時(shí)結(jié)轉(zhuǎn)出租成本

文文老師 

2022 04/15 10:19
借:主營業(yè)務(wù)成本
貸:累計(jì)折舊?

文文老師 

2022 04/15 10:19
問題3、母公司計(jì)劃合并吸收甲公司,吸收合并之前通過這種業(yè)務(wù)模式把欠款全部收回。這是可以的

文文老師 

2022 04/15 10:20
業(yè)務(wù)模式是沒問題的,注意下價(jià)格要公允,符合市場價(jià)格。

84785035 

2022 04/15 12:07
老師怎么看著跟中介沒啥關(guān)系?中介怎么做賬,開票?

文文老師 

2022 04/15 12:15
房產(chǎn)經(jīng)紀(jì)公司,實(shí)質(zhì)就是中介了

文文老師 

2022 04/15 12:17
因?yàn)闆]問房產(chǎn)經(jīng)紀(jì)公司賬務(wù)處理,所以就沒寫它的分錄

文文老師 

2022 04/15 12:23
乙收取10萬的房屋維修及中介服務(wù)費(fèi),房租40萬元給母公司用來還甲公司的欠款
1.乙支付中介服務(wù)費(fèi)10萬 ,房租40萬元給甲,實(shí)際資金流出是50萬
2.乙收取中介服務(wù)費(fèi)10萬,支付房租40萬給甲,實(shí)際資金流出是30萬

84785035 

2022 04/15 12:23
母公司的意思是錢不進(jìn)甲公司的賬,直接給母公司,客戶通過中介來租房子。是甲公司沒什么事

文文老師 

2022 04/15 12:23
實(shí)際是哪一種情況?

文文老師 

2022 04/15 12:24
甲公司只是資金沒有流動(dòng),往來科目還是變化了。

84785035 

2022 04/15 13:26
老師圖片劃清楚了業(yè)務(wù)實(shí)質(zhì)。
FAILED

文文老師 

2022 04/15 14:42
1.甲公司開租戶開發(fā)票。

文文老師 

2022 04/15 14:44
2 甲確認(rèn)收入50萬元(含稅收入)

文文老師 

2022 04/15 14:45
借:應(yīng)收賬款-客戶
貸:主營業(yè)務(wù)收入
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅

文文老師 

2022 04/15 14:46
借:主營業(yè)務(wù)成本
貸:累計(jì)折舊?

文文老師 

2022 04/15 14:46
甲是小規(guī)模還是一般納稅人?
