问题已解决
請問一下這種題目怎么寫?
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同學(xué),你好,什么題目
2023 04/17 09:20
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2023 04/17 09:29
這種題目
FAILED
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2023 04/17 09:48
方案一:自行加工成最終應(yīng)稅消費品。 應(yīng)納消費稅=7.000X56% 150×0.3=3965(萬元), 稅后凈利潤=(7000-1000-1500-3965)×(1-25%)=401.25(萬元)。 方案二:委托加工成半成品煙絲后,再自行加工成最終應(yīng)稅消費品。 甲卷煙廠支付加工費的同時, 向受托方乙卷煙廠支付其代收代繳消費稅=(1000 800)÷(1-30%)×30%=771.43(萬元), 甲卷煙廠銷售卷煙后: 應(yīng)納消費稅=7 000×56% 150×0.3-771.43=3193.57(萬元), 共承擔(dān)消費稅=771.43 3193.57=3965(萬元), 稅后凈利潤=(7000-1000-800-700-771.43-3193.57)×(1-25%)=401.25(萬元)。 方案三:委托加工成最終應(yīng)稅消費品 甲卷煙廠支付加工費的同時,向受托方乙卷煙廠支付其 代收代繳消費稅=(1000 1500 150×0.3)÷(1-56%)×56% 150×0.3=5784.09×56% 150×0.3=3 284.09(萬元),由于7000萬元>5784.09萬元, 因此需補繳消費稅=7000×56% 150×0.3-3284.09=3 965-3 284.09=680.91(萬元) 稅后凈利潤=(7 000-1 000-1500-3284.09-680.91)×(1-25%)=401.25(萬元)。 由此可見,采取方案一、方案二和方案三消費稅稅負(fù)相等,均為680.91萬元,稅后凈利潤也相等均為401.25萬元,但從資金時間價值的角度,方案一繳稅最晚,其次是方案二,最后是方案三。因此,方案一最優(yōu),其次是方案二,最后是方案三。
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2023 04/17 21:43
方案三的數(shù)是咋算的?有點亂
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2023 04/17 21:53
同學(xué),你好,加號沒發(fā)出來(1000 +1500 +150×0.3)÷(1-56%)×56% +150×0.3=5784.09×56% +150×0.3=3 284.09
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2023 04/17 22:00
為啥子怎么算?后面是復(fù)合計算,那前面計算的是?
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2023 04/17 22:02
稅負(fù)不是3965嗎?怎么變成了680.91了
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2023 04/18 08:25
同學(xué),是復(fù)合計稅,680.91是需要補繳的稅
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