問題已解決
7. 某汽車制造企業(yè)為增值稅一般納稅人,2021年12月有關(guān)生產(chǎn)經(jīng)營業(yè)無如下:
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
你好需要計算做好了給你
2021 11/30 15:23
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/30 15:44
業(yè)務(wù)1銷項稅額是640*0.13=83.2
消費(fèi)稅是640*0.05=32
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/30 15:44
業(yè)務(wù)2銷項稅額是78
繳納消費(fèi)稅是600*0.05=30
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/30 15:45
業(yè)務(wù)3銷項稅是60*1.08/0.95*0.13=8.87
繳納消費(fèi)稅是60*1.08/0.95*0.05=3.41
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/30 15:46
業(yè)務(wù)4可以抵扣進(jìn)項稅額是2.6
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/30 15:46
業(yè)務(wù)5可以抵扣進(jìn)項稅額是78
業(yè)務(wù)6可以抵扣進(jìn)項稅額0.6 0.18=0.78
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/30 15:46
業(yè)務(wù)7進(jìn)項稅額轉(zhuǎn)出是32.21*0.13 +2.79*0.09=4.44
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/30 15:47
本月應(yīng)交增值稅的計算是
(83.5 +78 +8.87)-(2.6 +78+ 0.78-4.44)+
本月應(yīng)交消費(fèi)稅的計算是
32+ 30+ 3.41
![](/wenda/img/newWd/sysp_btn_eye.png)