问题已解决
老師這題計(jì)算進(jìn)料加工保稅料件不是直接給出了是150嗎?為什么還要用FOB價(jià)乘以分配率呢?為什么不是直接用150價(jià)格計(jì)算?這里不明白,能否詳細(xì)講解
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你好,這個(gè)是免抵退稅的公式哦,公式里面就是FOB*分配率計(jì)算的
2021 07/14 17:02
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2021 07/14 17:03
老師那為什么這題用的就是計(jì)稅價(jià)格呢
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2021 07/14 17:08
他這里是單獨(dú)分開(kāi)算的是一個(gè)抵減額,第一個(gè)是合并在一起算的,你把那個(gè)有購(gòu)進(jìn)免稅原材料的完整公式分析一下,分步驟拆開(kāi)。
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2021 07/14 17:09
不懂,老師能否具體講解一下
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2021 07/14 17:17
你有輕松過(guò)關(guān)一嗎,參考一下第121-122頁(yè),實(shí)耗法計(jì)算進(jìn)料加工貨物耗用的保稅進(jìn)口料件金額。
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2021 07/14 17:19
沒(méi)有呢,可以講下實(shí)耗法計(jì)算的公式嗎
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2021 07/14 17:23
當(dāng)期進(jìn)料加工出口貨物耗用的保稅進(jìn)口料件金額=當(dāng)期進(jìn)料加工出口貨物離岸價(jià)*外匯人民幣折合率*計(jì)劃分配率
當(dāng)期不得免征和抵扣稅額的抵減額=進(jìn)料加工出口貨物耗用的保稅進(jìn)口料件金額*(出口貨物適用稅率-出口貨物退稅率)=FOB*人民幣匯率*計(jì)劃分配率*(出口稅率%-退稅率%)
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2021 07/14 17:28
老師那第二題就可以直接用組成計(jì)稅價(jià)格計(jì)算對(duì)嗎
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2021 07/14 23:40
是的,計(jì)算沒(méi)問(wèn)題。這里的組成計(jì)稅價(jià)格已經(jīng)是換算過(guò)了的。
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2021 07/14 23:41
老師如何看有沒(méi)有換算過(guò)呢?
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2021 07/15 10:57
組成計(jì)稅價(jià)格就不用計(jì)算了
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