某轎車生產(chǎn)企業(yè)為增值稅一般納稅人,2019年6月生產(chǎn)經(jīng)營(yíng)情況如下: (1)境內(nèi)采購原材料,取得增值稅專用發(fā)票注明稅額730萬元;從小規(guī)模納稅人購進(jìn)零配件,取得稅務(wù)機(jī)關(guān)代開的增值稅專用發(fā)票,注明價(jià)款800萬元,增值稅24萬元;支付水電費(fèi)取得增值稅專用發(fā)票,注明增值稅稅額120萬元,其中職工浴室使用5%; (2)進(jìn)口一批生產(chǎn)轎車用的發(fā)動(dòng)機(jī),支付貨價(jià)800萬元(折合人民幣),支付運(yùn)抵我國(guó)境內(nèi)輸入地點(diǎn)起卸前的運(yùn)輸費(fèi)用和保險(xiǎn)費(fèi)共計(jì)80萬元,支付賣方傭金20萬元; (3)采用分期收款方式銷售200輛中輕型商用客車,不含稅銷售額共計(jì)3600萬元,合同規(guī)定本月收回50%貨款,其余款項(xiàng)下月收回;由于購貨方資金緊張,實(shí)際收到貨款1500萬元;銷售800輛A牌小轎車,開具增值稅專用發(fā)票,注明價(jià)款12000萬元,支付不含稅運(yùn)費(fèi)150萬元,取得運(yùn)輸企業(yè)開具的增值稅專用發(fā)票;
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