问题已解决
這個(gè)題目答案已經(jīng)有,我要的是計(jì)算過(guò)程,
FAILED
FAILED
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您這個(gè)題目的標(biāo)答有點(diǎn)問(wèn)題。以前就有同學(xué)問(wèn)過(guò)我。
我來(lái)算一下
2023 07/18 08:21
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2023 07/18 08:22
方案一
銷項(xiàng)稅=100*80000/10000*13%=104
交增值稅=104-19.75=84.25
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2023 07/18 08:24
方案一的消費(fèi)稅的計(jì)算
8000000*56%+0.003*200*80000-【(900000+750000)/0.7*0.3】=3820857.14
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2023 07/18 08:25
附加稅的計(jì)算
(84.25+382.09)*0.12=55.96萬(wàn)元
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2023 07/18 08:26
方案二
進(jìn)項(xiàng)稅100*10%+170*13%=32.1
銷項(xiàng)稅=100*80000/10000*13%=104
交增值稅=104-32.1=71.9
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2023 07/18 08:31
委托加工代扣消費(fèi)稅=( 90+170+0.003*200*80000/(1-56%)*56%+0.003*200*80000=341.82
消費(fèi)稅=100*80000*56%/10000+80000/250*150/10000=452.8
交消費(fèi)稅=452.8-341.82=110.98
附加稅=(110.98+71.9)*0.12=21.95
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2023 07/18 08:32
所以增值稅,消費(fèi)稅、附加稅 都是和標(biāo)答一樣的
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2023 07/18 08:33
后面的利潤(rùn)總額
標(biāo)答算的 有問(wèn)題
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2023 07/18 08:43
方案1
利潤(rùn)總額=800-90-75-95-452.8-55.96=31.24
稅后利潤(rùn)=31.24*(1-25%)=23.43
方案二:
利潤(rùn)總額=800-90-170-452.8-21.95=65.25
稅后利潤(rùn)=65.25*(1-25%)=48.94
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2023 07/18 09:59
90是哪里來(lái)的
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2023 07/18 10:00
利潤(rùn)總額是要減消費(fèi)稅和附加稅
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2023 07/18 10:01
452.8不是消費(fèi)稅呀
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2023 07/18 10:01
3820857.14才是消費(fèi)稅
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2023 07/18 10:02
100收購(gòu)購(gòu)煙葉
10是進(jìn)項(xiàng)
計(jì)入成本 100-10=90
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2023 07/18 10:02
利潤(rùn)總額是要減消費(fèi)稅和附加稅
是的。
我減去的就是成本、加工費(fèi),消費(fèi)稅和附加稅
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2023 07/18 10:03
因?yàn)?利潤(rùn)總額存在問(wèn)題
所以后面的所得稅和凈利潤(rùn)這個(gè)標(biāo)答都是有問(wèn)題的
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2023 07/18 10:03
我有點(diǎn)看不懂
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2023 07/18 10:05
方案1
利潤(rùn)總額=800-(100煙葉購(gòu)進(jìn)價(jià)-10進(jìn)項(xiàng))-75加工費(fèi)-95加工和材料 -452.8消費(fèi)稅-55.96附加稅=31.24
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2023 07/18 10:06
這樣清楚了。
標(biāo)答就是錯(cuò)的。
好幾個(gè)月前有幾個(gè)同等問(wèn)過(guò)這個(gè)題目了
就是因?yàn)檫@個(gè)是錯(cuò)題,所以一直沒(méi)有老師接。
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2023 07/18 10:08
消費(fèi)稅不是380857.14嗎
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2023 07/18 10:09
方案一的消費(fèi)稅的計(jì)算
8000000*56%+0.003*200*80000-【(900000+750000)/0.7*0.3】=3820857.14
沒(méi)有問(wèn)題呀
消費(fèi)稅,增值稅,附加稅都是對(duì)的
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2023 07/18 10:10
452.8是不是要換成380857.17
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2023 07/18 10:12
繳納的消費(fèi)稅都是計(jì)入到成本費(fèi)用的
其實(shí)一共是交了452.8
8000000*56%+0.003*200*80000=452.8
(900000+750000)/0.7*0.3=70.71
70.71也是前面代扣代了
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2023 07/18 10:13
好的,謝謝
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2023 07/18 10:16
不客氣。
祝您考試取得好好成績(jī)。
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