问题已解决
某食品加工廠(增值稅一般納稅人)2020年8月發(fā)生下列業(yè)務:(1)進口一套食品檢測儀器,關稅完稅價格折合人民幣200000元,關稅稅率10%,繳納進口環(huán)節(jié)稅金后取得海關專用繳款書,委托境內(nèi)運輸企業(yè)(增值稅一般納稅人)將儀器運至企業(yè),支付運輸費價稅合計3300元,取得運輸企業(yè)開具的增值稅專用發(fā)票。(2)向農(nóng)民收購大麥10噸,收購憑證上注明價款20000元,驗收后移送另一食品加工廠(增值稅 一般納稅人) 加工膨化食品(已全部領用),支付加工費價稅合計600元,取得增值稅專用發(fā)票。 (3)從縣城某工具廠(小規(guī)模納稅人) 購入小工具一批,取得稅務機關代開的增值稅專用發(fā)票,支付價稅合計款3605元。
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你好,請把題目完整發(fā)一下
2022 10/27 21:00
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2022 10/27 21:02
老師這個
FAILED
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2022 10/27 21:03
老師主要是最后兩題不太懂
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2022 10/27 21:20
業(yè)務6進項稅額轉(zhuǎn)出是
3894.8/(1-0.09)*0.09=385.2
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2022 10/27 21:21
最后一個是銷項稅-(進項稅額-進項稅額轉(zhuǎn)出)
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2022 10/27 21:30
那老師其他的我也不太確定誒
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2022 10/27 21:48
那需要計算做好了給你
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2022 10/27 21:50
好的麻煩老師了
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2022 10/28 08:10
1進口設備應交增值稅是
200000*(1+0.1)*0.13=28600
可以抵扣進項稅額28600+3300/1.09*0.09=28872.48
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2022 10/28 08:11
2.業(yè)務2可以抵扣進項稅額是
20000*0.1+600/1.13*0.13=2069.03
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2022 10/28 08:11
業(yè)務3可以抵扣進項稅額是
3605/1.03*0.03=105
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2022 10/28 08:12
業(yè)務4銷項稅額的計算是
(9+1)*25200/9*0.13=3640
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2022 10/28 08:12
業(yè)務5銷項稅額的計算是
10000*0.13+678/1.13*0.13=1378
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2022 10/28 08:31
好的謝謝老師
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2022 10/28 08:37
不客氣如果滿意請給五星好評
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