问题已解决
已知該批原材料的賬面成本為10000元(含運(yùn)費(fèi)465元),則該企業(yè)當(dāng)期應(yīng)納增值稅稅額為( )元。
FAILED
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同學(xué),你好,這個(gè)題應(yīng)該選擇B,已經(jīng)抵扣過進(jìn)項(xiàng)稅額的外購貨物用于非增值稅應(yīng)稅項(xiàng)目,進(jìn)項(xiàng)稅額需要轉(zhuǎn)出。應(yīng)轉(zhuǎn)出的進(jìn)項(xiàng)稅額=(10000-465)×13%+465×9%=1281.4(元);則該企業(yè)當(dāng)期應(yīng)納增值稅=100000×13%-(3200-1281.4)=11081.4(元)。
2024 01/23 17:03
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