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我想問(wèn)一下委托加工應(yīng)稅消費(fèi)品復(fù)核計(jì)稅辦法計(jì)算納稅的組成價(jià)格公式中:(材料成本+加工費(fèi)+委托加工收回?cái)?shù)量*定額稅率)/(1-消費(fèi)稅比率) 我有點(diǎn)不不太理解:其中委托加工收回?cái)?shù)量*定額稅率不是=應(yīng)納稅額嗎?
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這是對(duì)復(fù)合計(jì)稅的消費(fèi)品,如白酒才適用。
2022 05/05 16:30
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2022 05/05 16:30
應(yīng)納稅額/(1-消費(fèi)稅稅率) 得出的數(shù)據(jù)我感覺(jué)有點(diǎn)毛病
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2022 05/05 16:36
(材料成本+加工費(fèi)+委托加工收回?cái)?shù)量*定額稅率)這不是應(yīng)納稅額。是含從量消費(fèi)稅不含從價(jià)消費(fèi)稅的組價(jià)
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2022 05/05 16:48
我說(shuō)的是,委托加工收回?cái)?shù)量*定額稅e是按量計(jì)算的應(yīng)納稅e
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2022 05/05 16:54
是含從量消費(fèi)稅不含從價(jià)消費(fèi)稅的組價(jià)/(1-消費(fèi)稅稅率) 得到含消費(fèi)稅的組成計(jì)稅價(jià)格
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