問題已解決
求解最后應(yīng)繳納的增值稅
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你好。同學(xué)。正在為你解答。
2022 04/04 16:05
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稅務(wù)師王老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/04 16:12
銷項(xiàng)稅額=(5650-565)*300/(1+13%)*13%+4520/(1+13%)*13%=176020
可以抵扣的進(jìn)項(xiàng)稅額=260000+1200+300+21800/(1+9%)*9%+(3090-309)/(1+3%)*3%=261761
可以抵扣的進(jìn)項(xiàng)大于銷項(xiàng),本月不需要繳納增值稅
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84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/04 16:42
洗衣機(jī)有400臺呢
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84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/04 16:46
為什么要減去1200呢
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稅務(wù)師王老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/04 16:53
不好意思,沒看到洗衣機(jī)有400臺。
銷項(xiàng)稅額=(5650-565)*300/(1+13%)*13%+4520*400/(1+13%)*13%=383500
應(yīng)繳納的增值稅=383500-261761=121739
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84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/04 17:05
1200作為銀行支付的貸款利息是可以不計入進(jìn)項(xiàng)里面的吧
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稅務(wù)師王老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/04 17:08
對 不計入進(jìn)項(xiàng) 貸款服務(wù)不能抵扣進(jìn)項(xiàng)。
進(jìn)項(xiàng)稅額=260561
應(yīng)繳納增值稅=383500-260561=122939
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84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/04 17:12
老師在幫我計算這個題呢
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稅務(wù)師王老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/04 17:20
銷項(xiàng)稅額=(2180+21.8)/(1+9%)*9%+(5150-1030)/(1+3%)*3%+147.804/(1+13%)*13%+43.1095/(1+9%)*9%=322.36
可以抵扣的進(jìn)項(xiàng)稅額=130+0.36+52=182.36
應(yīng)繳納增值稅=322.36-182.36=140
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84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/04 17:40
住宅勞務(wù)派遣費(fèi)取得增值稅專用發(fā)票注明稅額是可以計入進(jìn)項(xiàng)稅額的嗎
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稅務(wù)師王老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/04 17:49
這個是簡易計稅的 簡易計稅的不能抵扣增值稅
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84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/04 17:59
好的謝謝老師
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稅務(wù)師王老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/04 21:40
不客氣的,祝你生活愉快
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