問題已解決
老師,我想問下:比如開票上月價稅合計是324041.52 ,那怎么算附加稅印花和城建
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同學(xué)你好,貴公司是小規(guī)模納稅人,還是一般納稅人?是小規(guī)模納稅人的話,開普票還是專用發(fā)票,是一般納稅人的話,進(jìn)項(xiàng)發(fā)票又是多少?麻煩你再詳細(xì)描述一下,以方便老師理解和解答,謝謝。
2022 08/11 16:18
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/11 16:20
好的,是一般納稅人開的專票,如果沒有進(jìn)項(xiàng)呢,或者有進(jìn)項(xiàng)是730.52的話,老師可以發(fā)個計算步驟給我看看嗎,謝謝
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王雁鳴老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/11 16:27
同學(xué)你好,如果沒有進(jìn)項(xiàng)的話,應(yīng)交增值稅=324041.52*13%/(1+13%),應(yīng)交印花稅=324041.52*0.03%/(1+13%),應(yīng)交城建稅=324041.52*13%*7%/(1+13%),應(yīng)交教育費(fèi)附加=324041.52*13%*3%/(1+13%),應(yīng)交地方教育附加費(fèi)=324041.52*13%*2%/(1+13%)。
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/11 16:30
那有進(jìn)項(xiàng)的話是不是就要價稅合計(324041.52-730.52 )*每個你后面跟的稅率,也就是每個步驟里面多減掉進(jìn)項(xiàng)
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王雁鳴老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/11 16:31
同學(xué)你好,如果有進(jìn)項(xiàng)730.52的話,應(yīng)交增值稅=324041.52*13%/(1+13%),應(yīng)交印花稅=324041.52*0.03%/(1+13%),應(yīng)交城建稅=(324041.52*13%/(1+13%)-730.52)*7%,應(yīng)交教育費(fèi)附加=(324041.52*13%/(1+13%)-730.52)*3%,應(yīng)交地方教育附加費(fèi)=(324041.52*13%/(1+13%)-730.52)*2%。
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