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同學(xué)你好，56題，購入的農(nóng)產(chǎn)品用于生產(chǎn)9%的貨物，進(jìn)項(xiàng)抵扣稅率9%，保管不善導(dǎo)致的損失不屬于可以抵扣的范圍，需要進(jìn)項(xiàng)稅轉(zhuǎn)出，計(jì)入農(nóng)產(chǎn)品成本的運(yùn)輸費(fèi)進(jìn)項(xiàng)稅＝0.15×9%＝0.01，農(nóng)產(chǎn)品本身的進(jìn)項(xiàng)稅＝(1.15-0.15)÷0.91×0.09＝0.1，合計(jì)轉(zhuǎn)出進(jìn)項(xiàng)稅＝0.1+0.01＝0.11 57題:銷項(xiàng)稅＝1000÷0.8÷1.13×0.13＝143.81 進(jìn)項(xiàng)稅＝51+3.4+450×9%+5×6%＝95.2 應(yīng)交增值稅＝143.81-95.2+0.11＝48.72