问题已解决
請問這道消費稅例題如何計算呢?假設業(yè)務發(fā)生在2022年
FAILED
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1應交關(guān)稅得來核算是
(220+20+11)*0.2=50.2
2022 05/09 07:25
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:25
2應交進口消費稅的計算是
(251+50.2)/(1-0.15)*0.15=53.15
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:26
3應交進口增值稅的計算是
-251+50.2)/(1-0.15)*0.13=46.07
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:27
4代扣代繳消費稅的計算是
(86+46.8)/(1-0.15)*0.15=23.44
代扣城建稅是23.44*0.07=1.64
代扣教育費附加23.44*0.03=0.70
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/09 07:28
5.銷售環(huán)節(jié)應交消費稅是
(650+70.2/1.13)*0.15=106.82
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:29
6銷售小汽車應交增值稅是
15.8/1.03*0.02=0.31
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:31
7國內(nèi)銷售環(huán)節(jié)銷項稅總計是
650*0.13+70.2/1.13*0.13+300*0.13+14.04/1.13*0.13=133.19
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:33
8國內(nèi)銷售環(huán)節(jié)可以抵扣進項稅額是
8*0.09+70*0.09*0.7+10*0.09*0.7+26*0.95+20*0.09*0.95+20*0.13=34.77
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:34
9國內(nèi)銷售環(huán)節(jié)應交增值稅的計算是
133.19+0.31-34.77-46.07=52.66
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 07:35
10應交城建稅和教育費附加合計是
(106.82+52.66)*0.1=15.948
m83294868 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/09 10:23
老師,傭金不需要計入關(guān)稅嗎
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 10:25
買方承擔的傭金和經(jīng)紀費不計入
m83294868 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/09 10:51
第四問中46.8是含稅價格 不需要轉(zhuǎn)換成不含稅價格再進行計算嗎
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 10:52
46.8題目說了是普通發(fā)票案?
![](/wenda/img/newWd/sysp_btn_eye.png)