立達(dá)股份有限公司系增值稅一般納稅人,增值稅稅率為13%,該公司月份發(fā)生業(yè)務(wù)如下: 2日從紅星公司購(gòu)入D材料一批,該批材料采用驗(yàn)單付款方式,收到紅星公司轉(zhuǎn)來的托收承付結(jié)算憑證及增值稅專用發(fā)票,發(fā)票上注明材料數(shù)量為12000公斤,單價(jià)為20元/公斤,增值稅為31200元,材料尚未收到。 3日從飛達(dá)公司購(gòu)入A材料,取得的增值稅專用發(fā)票注明價(jià)款20萬(wàn)元,稅款26000元,發(fā)生運(yùn)輸費(fèi)用4000元,收到普通發(fā)票,款項(xiàng)已通過銀行轉(zhuǎn)賬支付,材料已驗(yàn)收入庫(kù)。 12日從國(guó)外進(jìn)口應(yīng)納增值稅的B材料一批,材料到岸價(jià)格為200 萬(wàn)元。應(yīng)納關(guān)稅30萬(wàn)元,材料已驗(yàn)收入庫(kù),款項(xiàng)均通過銀行轉(zhuǎn)賬支付并取得相關(guān)結(jié)算憑證。 16日接受東亞公司以A材料進(jìn)行的投資,開來的增值稅專票上注明價(jià)50萬(wàn)元,稅款 65000 元,該材料已驗(yàn)收入庫(kù)。
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