问题已解决
某制藥廠為增值稅一般納稅人,2019年8月份銷售抗生素藥品不含增值稅的銷售額為100萬元,銷售免稅藥品銷售額為50萬元,當(dāng)月購入生產(chǎn)用原材料一批取得增值稅專用發(fā)票上注明稅款6.8萬元,已知抗生素藥品與免稅藥品無法劃分耗料情況,抗生素藥品適用稅率為13%,則該制藥廠當(dāng)月應(yīng)納增值稅
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你好
該制藥廠當(dāng)月應(yīng)納增值稅=銷項稅額—(進(jìn)項稅額—不得抵扣的進(jìn)項稅額)=100萬*13%—(6.8萬—6.8萬 *50萬/(50萬+100萬))
2022 03/30 14:49
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2022 03/30 14:50
還要再詳細(xì)
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2022 03/30 14:51
你好
該制藥廠當(dāng)月應(yīng)納增值稅=銷項稅額—(進(jìn)項稅額—不得抵扣的進(jìn)項稅額)=100萬*13%—(6.8萬—6.8萬 *50萬/(50萬+100萬))
這個已經(jīng)是最詳細(xì)的了(計算過程,計算式子都列出來了)
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2022 03/30 14:52
為什么要6.8×100
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2022 03/30 14:52
為什么要6.8×100
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2022 03/30 14:54
你好,6.8萬 *50萬/(50萬+100萬))是為了計算不得抵扣的進(jìn)項稅額
因為有免稅藥品和應(yīng)稅藥品,進(jìn)項稅額需要按各自的收入比例計算抵扣
FAILED
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2022 03/30 14:55
這樣清楚了
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2022 03/30 14:56
祝你學(xué)習(xí)愉快,工作順利! 希望你對我的回復(fù)及時予以評價,謝謝。
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