问题已解决
進口環(huán)節(jié)的組成計稅價格和市場銷售環(huán)節(jié)組成計稅價格的相同點和不同點
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你好,相同點,進口環(huán)節(jié)增值稅組成計稅價格等于消費稅組成計稅價格
2022 10/18 18:06
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莊老師 
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2022 10/18 18:09
進口環(huán)節(jié)應納增值稅的組成計稅價=關稅完稅價+關稅+消費稅
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84785029 
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2022 10/18 18:11
謝謝老師,那不同點呢
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莊老師 
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2022 10/18 18:13
不同點,
進口組成計稅價格=(關稅+關稅完稅價格)÷(1-消費稅稅率)
實行從價定率辦法計算納稅的組成計稅價格計算公式:
組成計稅價格=(成本+利潤)÷(1-消費稅比例稅率)
=[成本×(1+成本利潤率)]÷(1-消費稅比例稅率)
實行復合計稅辦法計算納稅的組成計稅價格計算公式:
組成計稅價格=(成本+利潤+自產自用數量×定額稅率)÷(1-比例稅率)
=[成本×(1+成本利潤率)+自產自用數量×定額稅率]÷(1-比例稅率)
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84785029 
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2022 10/18 20:02
好的謝謝老師
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莊老師 
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2022 10/18 23:25
你好,祝你快樂,學習進步!
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