问题已解决
9.某企業(yè)進口商品一批, 支付境外的買價215萬 元,支付境外的保險費5萬元,支付運抵我國海 關(guān)地前的運輸費18萬元,保險費和裝卸費12萬 元,關(guān)稅稅率為10%。計算該企業(yè)在進口環(huán)節(jié)應(yīng)繳納的關(guān)稅. 10.某小規(guī)模納稅人銷售服裝含稅銷售額300萬元,求應(yīng)繳納的增值稅?
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您好 解答如下
9
關(guān)稅=(215+5+18+12)*10%=25
10
增值稅=300/1.03*0.03=8.74
2022 12/03 16:32
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84784982 
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2022 12/03 16:35
8.74嗎?錯了把?老師
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84784982 
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2022 12/03 16:37
8.74后面單位是萬元嗎?
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朱小慧老師 
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2022 12/03 16:38
后面單位是萬元
應(yīng)納稅額=含稅銷售額÷(1+征收率)×征收率,適用于小規(guī)模納稅人的增值稅的征收率為3%。
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84784982 
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2022 12/03 16:38
第十題和您答案不同,您再看一下
FAILED
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朱小慧老師 
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2022 12/03 16:45
之前是3%征收率??? 現(xiàn)在小規(guī)模征收率減征是1%? 沒有寫年份所以按照3%計算的? 要是1%計算是增值稅300/1.01*0.01
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