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這兩個大題每一個小題的解答。
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銷售稅額:(合計為353660=7540+33670+13000+299450) 業(yè)務(2)10*5800*13%=7540 業(yè)務(4)(70000+189000)*13%=33670 業(yè)務(5)(20200+92800)/(1+13%)*13%=13000 業(yè)務(6)500*4600*13%+5450/(1+9%)*9%=299450 進項稅額:(合計為99512=91000+7540+972) 業(yè)務(1)200*3500*13%=91000 業(yè)務(2)10*5800*13%=7540 業(yè)務(3)(10000*9%+8000*9%)*60%=972 應納稅額=銷項-進項-上期留抵=353660-99512-6000=248148
2023 03/16 20:11
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2023 03/16 20:13
同學你好 1)當期發(fā)生的增值稅進項稅額; 當期發(fā)生的增值稅進項稅額=339000/(1+13%)×13%+2000×9%*2+32000+5200=39000+360+32000+5200=76560(元) (2)當期應轉出的進項稅額合計數; 當期應轉出的進項稅額=(20000-1860)×13%+1860×9%=2358.2+167.4=2525.6(元) (3)當期增值稅銷項稅額; 當期銷項稅額=160000÷(1+13%)×13%=18407.08(元) (4)當期免抵退稅額; 沒提到 (5)當期該機械廠出口實際應退稅額; 沒提到 (6)當期該機械廠留到下期抵扣的稅額。 =18407.08+2525.6-76560
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