问题已解决
老師可以問下這道題怎么做嗎?
FAILED
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同學(xué)不要著急,老師明天上班就為您解答。
2021 05/09 23:35
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2021 05/10 08:59
老師上班了么
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黑眼圈老師 
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2021 05/10 09:05
好的,剛上班,稍等就為您解答。
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黑眼圈老師 
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2021 05/10 09:13
同學(xué)久等了,解答如下:
(1)銷項(xiàng)稅額=800000*13%+56500/1.13*13%=110500元
(2)進(jìn)項(xiàng)稅額=78000+5400=83400元
(3)可抵扣進(jìn)項(xiàng)稅額=300000*10%*(1-20%)=24000元
(4)可抵扣進(jìn)項(xiàng)稅額=(2100+400+400)/1.09*9%=239.45元
應(yīng)納增值稅=110500-83400-24000-239.45=2860.55元
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2021 05/10 10:08
老師300000為什么要乘以10%呢?
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黑眼圈老師 
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2021 05/10 10:14
這個是購進(jìn)免稅農(nóng)產(chǎn)品的扣除率,用于生產(chǎn)適用13%稅率的貨物的扣除率是10%。
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