问题已解决
某公司專門從事認(rèn)證服務(wù),被認(rèn)定為增值稅一般納稅人,2019年10月發(fā)生如下業(yè)務(wù): 10月16日,取得某項(xiàng)認(rèn)證服務(wù)收入106萬元,開具防偽稅控增值稅專用發(fā)票,價(jià)稅合計(jì)為106萬元; 10月18日,購(gòu)進(jìn)一臺(tái)經(jīng)營(yíng)用設(shè)備,取得防偽稅控增值稅專用發(fā)票,注明金額20萬元,稅額2.6萬元; 10月20日,接受本市其他單位設(shè)計(jì)服務(wù),取得防偽稅控增值稅專用發(fā)票,注明金額5萬元,稅額0. 3萬元;已知增值稅稅率為6%。則該公司當(dāng)月應(yīng)納增值稅稅額為( ? ?)萬元。 老師,這后面0.3萬稅為什么不能減?
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您好
請(qǐng)問解析是怎么寫的
2020 08/13 21:48
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2020 08/13 21:49
當(dāng)期銷項(xiàng)稅額=106÷(1+6%) ×6%=6(萬元);當(dāng)期進(jìn)項(xiàng)稅額=2.6+0.3=2.9(萬元);應(yīng)納稅額=6-2.9=3.1(萬元)
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2020 08/13 21:51
當(dāng)期進(jìn)項(xiàng)稅額不是已經(jīng)+0.3了么 為啥還要減?
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2020 08/13 22:15
謝謝老師
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2020 08/13 22:44
不用謝 希望能幫到您 祝您工作順利 生活愉快
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