问题已解决
某企業(yè)因管理不善導(dǎo)致一批庫(kù)存用于簡(jiǎn)單加工后直接出售的外購(gòu)農(nóng)產(chǎn)品腐爛變質(zhì),毀損的農(nóng)產(chǎn)品總成本105萬(wàn)元,其中含運(yùn)費(fèi)成本5萬(wàn)元。 計(jì)算該企業(yè)應(yīng)轉(zhuǎn)出的進(jìn)項(xiàng)稅額(單
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
你好,外購(gòu)農(nóng)產(chǎn)品進(jìn)項(xiàng)稅和運(yùn)費(fèi)應(yīng)轉(zhuǎn)出的進(jìn)項(xiàng)稅額=100*9%+5*9%=9.45
2020 07/02 19:23
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/02 19:25
老師,可以幫我講解一下嗎?
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/02 19:30
你好,外購(gòu)農(nóng)產(chǎn)品進(jìn)項(xiàng)稅是按收購(gòu)價(jià)*9%計(jì)算進(jìn)項(xiàng)稅抵扣,所以要轉(zhuǎn)出,進(jìn)入成本5萬(wàn)運(yùn)費(fèi)是不含稅的,計(jì)算進(jìn)項(xiàng)稅轉(zhuǎn)出=5*9%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/02 19:31
謝謝老師
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/02 19:38
應(yīng)該的,祝你學(xué)習(xí)快樂(lè),
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