问题已解决
某市甲卷煙廠為增值稅一般納稅人,2019年5月發(fā)生業(yè)務(wù)如下, 1,外購一批煙絲,取得增值稅專用發(fā)票上注明款3000萬元,當(dāng)月領(lǐng)用80%用于繼續(xù)生產(chǎn)卷煙。 2,采用直接收款的方式銷售甲類卷煙100標(biāo)準(zhǔn)箱,取得不含稅銷售收入480萬元,采取賒銷方式將200箱甲類卷煙銷售給某商場(chǎng)批發(fā)部,不含稅銷售額500萬元,合同約定當(dāng)月收取價(jià)款60% 3,以100箱自產(chǎn)卷煙抵償債務(wù),不含增值稅最高銷售價(jià)格為2.8萬元每標(biāo)準(zhǔn)箱 4,當(dāng)月購進(jìn)有產(chǎn)權(quán)的門面,不含稅價(jià)為360萬元,取得了增值稅專用發(fā)票,卷煙廠已登機(jī)為固定資產(chǎn) (甲類卷煙消費(fèi)費(fèi)率56%加每箱150元,批發(fā)卷煙11%加每箱250元,煙絲30%。當(dāng)月取得的可以抵扣的增值稅專用發(fā)票均在當(dāng)月確認(rèn)抵扣。) 1,計(jì)算業(yè)務(wù)2應(yīng)繳納的消費(fèi)稅稅額 2,計(jì)算業(yè)務(wù)3應(yīng)繳納的消費(fèi)稅 3,計(jì)算當(dāng)月應(yīng)繳納的增值稅
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你好,需要計(jì)算,做好了發(fā)給你
2020 12/02 15:13
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2020 12/02 15:22
1,計(jì)算業(yè)務(wù)2應(yīng)繳納的消費(fèi)稅稅額
(480+500*60%)*56%+(100+200*60%)*150/10000=440.1
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暖暖老師 
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2020 12/02 15:23
2,計(jì)算業(yè)務(wù)3應(yīng)繳納的消費(fèi)稅=100*2.8*56%+100*150/10000=158.3
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2020 12/02 15:26
3,計(jì)算當(dāng)月應(yīng)繳納的增值稅=(480+500*60%+100*2.8)*13%-3000*13%-360*9%
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