问题已解决
希望老師給我一下解題過程,謝謝
FAILED
FAILED


你好,同學(xué)請稍后,老師正在計算
2022 11/29 14:12
泡泡醬老師 

2022 11/29 14:25
方案一:
銷售收入:260
服務(wù)收入:35
研發(fā)費(fèi)用:100
銷項稅額:35.9
進(jìn)項稅額:3.9
應(yīng)納增值稅:32
即征即退:22.1
應(yīng)納附加稅費(fèi):3.84
利潤總額:86.16
應(yīng)納所得稅:21.54
凈利潤:64.62
泡泡醬老師 

2022 11/29 14:28
方案二:
銷售收入:260
服務(wù)收入:35
研發(fā)費(fèi)用:100
銷項稅額:2.95
進(jìn)項稅額:0
應(yīng)納增值稅:2.95
即征即退:0
應(yīng)納附加稅費(fèi):0.354
利潤總額:85.746
應(yīng)納所得稅:21.44
凈利潤:64.3095
方案一:
利潤總額:108.26
應(yīng)納所得稅:21.44
凈利潤:86.82

84784948 

2022 11/29 14:29
老師,這個銷項稅額怎么算的

84784948 

2022 11/29 14:35
還有利潤總額
泡泡醬老師 

2022 11/29 14:46
方案一的銷項稅額用260*0.13+35*0.06
利潤總額應(yīng)該是=260+35-30-100+22.1-3.84=183.26
所得稅:21.54
凈利潤=161.72
方案二的銷項稅額用(260+35)80.01
利潤總額應(yīng)該是=260+35-33.9-100-0.354=160.746
所得稅:21.44
凈利潤=139.31

84784948 

2022 11/29 15:07
那個方案一的即征即退怎么算,老師
泡泡醬老師 

2022 11/29 15:08
即征即退稅額=當(dāng)期軟件產(chǎn)品銷項稅額-當(dāng)期軟件產(chǎn)品可抵扣進(jìn)項稅額-當(dāng)期軟件產(chǎn)品銷售額×3%=260*0.13-3.9-260*0.03
