问题已解决
甲食品加工廠(增值稅一般納稅人,適用稅率13%)2019年09月發(fā)生下列業(yè)務(wù): (1)向農(nóng)民收購小麥(屬于初級農(nóng)產(chǎn)品,稅率9%)20噸,收購憑證上注明價款20 000元,驗收后送另一食品加工廠(增值稅一般納稅人)加工成增值稅稅率為13%的食品,支付加工費(fèi)價稅合計904元,取得增值稅專用發(fā)票; (2)從縣城某工具廠(小規(guī)模納稅人)購入小工具一批,取得稅務(wù)機(jī)關(guān)代開的增值稅專用發(fā)票,支付價稅合計款4 120元; (3)將以前購入的12噸玉米渣(屬于初級農(nóng)產(chǎn)品,稅率9%)對外銷售10噸,取得不含稅銷售額25 000元,將2噸玉米渣無償贈送給客戶; (4)生產(chǎn)鈣奶餅干(屬于13%的貨物)銷售,開具的增值稅專用發(fā)票上注明銷售額120 000元; (5)上月向農(nóng)民收購的小米(屬于初級農(nóng)產(chǎn)品,稅率9%)因保管不善在倉庫中發(fā)生霉?fàn)€,賬面成本4 520元,在收購該批小米時,食品廠向農(nóng)民開具了收購憑證; (6)轉(zhuǎn)讓2009年04月購入的小型生產(chǎn)設(shè)備一臺,從購買方取得支票11 300元(含稅),發(fā)生轉(zhuǎn)讓運(yùn)費(fèi)654元,取得增值稅專用發(fā)票,注明價款600元,增值稅54元。發(fā)生清理費(fèi)500元,取得增值稅普通發(fā)票。
FAILED
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業(yè)務(wù)1可以抵扣的進(jìn)項稅額
20000*9% 904/1.13*13%=1904
2020 04/01 19:32
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2020 04/01 19:34
業(yè)務(wù)2進(jìn)項稅額是
4120/1.03*3%=120
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2020 04/01 19:35
老師 加工成13%的產(chǎn)品為什么不是×9%呢
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2020 04/01 19:43
業(yè)務(wù)3的銷項稅額25000/10*(10+2)*13%
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2020 04/01 19:44
業(yè)務(wù)四銷項稅
120000*13%=
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2020 04/01 19:45
業(yè)務(wù)五進(jìn)項稅額轉(zhuǎn)出是
4520*9%
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2020 04/01 19:47
業(yè)務(wù)六的銷賬稅額
11300/1.13*13%
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2020 04/01 19:47
進(jìn)項稅額是54元
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2020 04/01 20:11
老師 第一題農(nóng)產(chǎn)品加工廠13%稅率的為什么不乘10%呢
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2020 04/01 20:31
加工屬于應(yīng)稅我13的范圍
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2020 04/01 20:33
加工成13%的農(nóng)產(chǎn)品不應(yīng)該9%按10%算么
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2020 04/01 20:50
加工費(fèi)是我13.購進(jìn)農(nóng)產(chǎn)品才是9
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2020 04/01 21:03
老師 我說的是這個意思
FAILED
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2020 04/01 21:05
扣除率這里不就是9嗎?
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2020 04/01 21:06
我也不太清楚
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2020 04/01 21:07
好的老師 謝謝
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2020 04/01 21:09
不客氣麻煩給予五星好評
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