问题已解决
這道題應(yīng)該怎么算?這個步驟應(yīng)該怎么立呢?
FAILED
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您好,我來做這個題目。
2023 06/07 20:45
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一休哥哥老師 
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2023 06/07 20:49
商品的毛利1000*30%=300
成本=700
那么增值稅800/1.13*0.13-700/1.13*0.13=11.50
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一休哥哥老師 
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2023 06/07 20:51
稅前利潤=800/1.13-700/1.13-60=28.50
所得稅=28.50*0.25=7.12
凈利潤=28.50-7.12=21.38
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一休哥哥老師 
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2023 06/07 20:56
方案二
贈送商品售價140/0.7=200
增值稅【1200/1.13-(140+700)/1.13】*0.13
=41.42
稅前利潤=1200/1.13-840/1.13-60=258.58
所得稅=258.58*0.25=64.65
凈利=193.93
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一休哥哥老師 
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2023 06/07 20:59
方案一稅費=7.12+11.5=18.62 凈利潤=21.38
方案二稅費=64.65+41.42=106.07 凈利潤=193.93
方案二凈利潤增加額大于 稅費增加額
所以方案二優(yōu)
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