一、收入类案例【案例1】近效期药品销售价格低于成本,销售毛利为负数,如何进行企业所得税纳税调整?基本情况某企业2015年度将药品用于样品支出,样品费支出需要做视同销售处理,企业已按照同类货物最近3个月的销售毛利率确认视同销售收入,并结转视同销售成本,但部分样品最近3个月因药品近效期等原 First, the income category case [Case 1] Near-term drug sales price is lower than the cost, sales gross profit is negative, how to carry out enterprise income tax adjustment? Basic situation An enterprise in 2015 will be used for sample drug expenditure, sample fee expenditure need to be done In the same sales process, the company recognized the sales revenue according to the sales gross profit margin of the same kind of goods in the recent 3 months and carried it forward as the cost of sales, but some of the samples were originally due for the near term of the drug for the past 3 months