问题已解决
(1)計算收購煙葉可抵扣的增值稅進項稅額;(2分) (2)計算煙葉的實際成本;(2分) (3)計算乙代收代繳的煙絲的消費稅;(3分) (4)計算乙代收代繳的卷煙的消費稅;(5分) (5)計算該企業(yè)當期應繳納的消費稅; (5分) (6)計算該企業(yè)當期增值稅銷項稅額;(3分) (7)計算該企業(yè)當期增值稅進項稅額;(3分) (8)計算該企業(yè)當期應繳納的增值稅。(2分)
FAILED
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1可以抵扣進項
110*9%=9.9
2020 04/09 13:35
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/09 13:36
2實際成本是1000*1.1*1.2=1320
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/09 13:37
第一問是1000*1.1*9%=99
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/09 13:44
3煙絲代扣代繳消費稅
(1320+20.6)/(1-30%)*30%=574.54
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/09 13:48
4代扣代繳消費稅(260+10+150*700/10000)/(1-36%)*36%+10.5=168.28
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/09 13:58
6當期銷項稅是
1200*13%+650*13%=240.5
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/09 13:59
7當期進項稅額是
9.9+206*13%+260*13%+10*9%+50.2*13%=
77.91
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/09 14:00
8應交增值稅240.5-77.91-10.07=152.52
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