问题已解决
老師,用以舊換新方式銷售B型汽車100輛,每輛舊汽車作價(jià)五萬(wàn)元實(shí)際每量收款13.8萬(wàn)元(含稅價(jià)),求以舊換新的銷項(xiàng)稅額,我對(duì)于加上作價(jià)5萬(wàn)元不太理解,麻煩幫忙分析一下
FAILED
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您好,以舊換新按照新貨同期的銷售價(jià)格進(jìn)行就算。作價(jià)5萬(wàn)元,實(shí)際13.8萬(wàn)元,所以新的汽車的價(jià)格13.8+5萬(wàn)元。
如果是金銀首飾的話就可以按照差價(jià)不含增值稅的價(jià)款
2021 05/13 15:59
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2021 05/13 16:06
這是13.8加5嗎??
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2021 05/13 16:08
嗯嗯,先換算成不含稅銷售額然后不含稅銷售額*稅率算出來(lái)就可以了
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2021 05/13 16:08
老師還是不太明白這個(gè),這個(gè)舊的汽車作價(jià)是我收進(jìn)來(lái)的,不是賣出去為什么還要加上它呢?
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2021 05/13 16:32
稅法規(guī)定的,依舊換新除了金銀首飾以外的要按照新貨物進(jìn)行處理的
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2021 05/13 16:36
老師答案是選b哦!按照新貨物的來(lái)說(shuō)不是應(yīng)該只算13.8的銷項(xiàng)稅額嗎?,那個(gè)作價(jià)不應(yīng)該算進(jìn)去呀!
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2021 05/13 16:43
作價(jià)5萬(wàn)元,實(shí)際13.8萬(wàn)元,所以新的汽車的價(jià)格13.8+5萬(wàn)元。
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2021 05/13 16:44
如果沒(méi)有舊的,新買一個(gè)就是5+13.8的。
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