问题已解决
甲公司是增值稅一般納稅人,5月從國外進(jìn)口一批原材料,海關(guān)審定的關(guān)稅完稅價格為100萬元,該批原材料分別按10%和17%的稅率向海關(guān)繳納了關(guān)稅和進(jìn)口環(huán)節(jié)增值稅,并取得了海關(guān)進(jìn)口增值稅專用繳款書。該批原材料加工加工成產(chǎn)成品后全部在國內(nèi)銷售,取得不含稅銷售收入200萬元,同時支付
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運(yùn)費8萬元,在本案例中:1)進(jìn)口原材料的應(yīng)納增值稅稅額=(100+100×10%)×17%=18.7萬元,2)允許抵扣的增值稅進(jìn)項稅額=18.7+8×11%=19.58,3)國內(nèi)銷售環(huán)節(jié)應(yīng)納增值稅稅額=200×17%-19.58=14.42。請問2)中為什么要算運(yùn)費?
2017 03/13 22:19
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2017 03/13 22:21
運(yùn)費不是銷售環(huán)節(jié)的嗎?同事增值稅的銷項,不是應(yīng)該加嗎?為什么還要減?不是銷項-進(jìn)項么?
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2017 03/13 22:22
運(yùn)費是支付的運(yùn)費是進(jìn)項
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