免費(fèi)問答

進(jìn)口環(huán)節(jié)應(yīng)納消費(fèi)稅=27*1.2/0.95*0.05=1.71 進(jìn)口環(huán)節(jié)應(yīng)納增值稅=27*1.2/0.95*0.13=4.43

國內(nèi)業(yè)務(wù) 業(yè)務(wù)2增值稅=1240*0.13+260/1.09*0.09+191/1.13*0.13+110.13/1.13*0.13+67.8/1.13*0.13=161.2+21.47+42.44=225.11 消費(fèi)稅=191/1.13*0.05=8.45 業(yè)務(wù)3增值稅=220*0.13=28.6 消費(fèi)稅=150*0.11+0.005*140=17.2 業(yè)務(wù)4增值稅=200*0.13=26 業(yè)務(wù)5進(jìn)項(xiàng)稅額=945*0.13+145*0.09+122*0.09*0.7=122.85+13.05+7.686=143.586 業(yè)務(wù)6進(jìn)項(xiàng)稅額轉(zhuǎn)出=3*0.13=0.39 業(yè)務(wù)7進(jìn)項(xiàng)稅額轉(zhuǎn)出=11*0.13=1.43 業(yè)務(wù)8進(jìn)項(xiàng)稅額=40*0.13=5.2 業(yè)務(wù)9增值稅=（11615-6060）/1.05*0.05=264.52 業(yè)務(wù)10增值稅=540*0.13=70.2 資源稅=225*0.05+300*0.04=23.25 進(jìn)口業(yè)務(wù)進(jìn)項(xiàng)稅額=1*0.09=0.09 應(yīng)交增值稅=467.374 應(yīng)交消費(fèi)稅=25.65 附加稅=(增值稅+消費(fèi)稅)*0.12