问题已解决
同控下,以公允價值為1000的存貨做長投,消費稅5%,增值稅13%,增值稅和消費稅各多少?
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同一控制下嗎,母公司對子公司長投?
2023 01/30 12:04
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一休哥哥老師 
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2023 01/30 12:05
稅法上認同的都是按照公允價值納稅的。
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一休哥哥老師 
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2023 01/30 12:08
看看下面這個例子
FAILED
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2023 01/30 16:48
對,就是這道例題。公允價值是否包含消費稅?如果包含消費稅,那計算消費稅應該價稅分離計算;如果不包含消費稅,那增值稅計稅依據應該加上消費稅額計算
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一休哥哥老師 
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2023 01/30 16:54
如果該貨物是消費稅應稅消費品的話,增值稅的不含稅價格里面已經包含消費稅了。
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2023 01/30 17:09
所以上面例子這道題答案是不對的吧。消費稅是1000×5%=50 增值稅是(1000%2b50)×13%=136.5
FAILED
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一休哥哥老師 
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2023 01/30 17:27
其實消費稅和增值稅的計稅依據一樣的,如果您的貨物是應稅消費品,那么不含稅價格包含了消費稅的,1000里面包含了消費稅了。消費稅本來就是價內稅。不需要像增值稅那樣分離。
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一休哥哥老師 
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2023 01/30 17:29
采用從價計征計算消費稅中的銷售額,和計算增值稅中的銷售額,是一樣的,只是后面的稅率不同。
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一休哥哥老師 
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2023 01/30 17:34
賣了100萬化妝品,應交增值稅=100/1.13*0.13 應交消費稅=100/1.13*0.3
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