问题已解决
你好小規(guī)模納稅人向一般納稅人和小規(guī)模納稅人分別提供的信息服務(wù),取得的含稅銷售額 要計算應(yīng)納稅額怎么算
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你好同學,應(yīng)納稅額=含稅金額/(1+稅率)*稅率
2022 05/23 11:54
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84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/23 11:59
小規(guī)模納稅人向一般納稅人提供的服務(wù) 取得含稅額為3.09 向小規(guī)模納稅人提供的服務(wù)取得的含稅銷售額為1.03 增收率為3% 求當月應(yīng)交增值稅
魯老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/23 12:04
你好同學(1.03+3.09)/1.03*0,03=0.12這個金額是應(yīng)交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/23 12:05
為啥是這么做么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/23 12:05
不大懂 可以講解一下嗎
魯老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/23 12:44
1.03+3.09是含稅金額4.12,稅率是3%,不含稅金額就是4.12/(1+3%)=4元,增值稅稅率是3%。增值稅金額等于4*3%=0.12
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/23 12:47
那為啥這題又是乘以1%呢
FAILED
魯老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/23 12:47
同學,這題稅率是1%,就乘1%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/23 12:49
它沒有告訴是1%啊 為啥不是加1%呢
魯老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/23 12:56
你好同學,她這個答案錯了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/23 12:58
那正確的答案應(yīng)該是什么
魯老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/23 12:59
1.03+3.09是含稅金額4.12,稅率是3%,不含稅金額就是4.12/(1+3%)=4元,增值稅稅率是3%。增值稅金額等于4*3%=0.12
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/23 13:00
我聽別人說2021年不是有稅率減免嗎
魯老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/23 13:13
你好同學,題木上沒說減免,正常是小規(guī)模2021年增值稅稅率是1%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/23 13:14
那這個答案沒問題吧?
魯老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/23 13:28
你好同學,如果考慮小規(guī)模2021年增值稅稅率是1%,那是A答案
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