问题已解决
2020年 12月,甲酒廠將新研制的白酒 3噸贈送給關(guān)聯(lián)企業(yè),該批白酒生產(chǎn)成本 30000元,無同類白酒銷售價格。已知,消費稅比例稅率為 20%,定額稅率為 0.5元 /500克,成本利潤率為 5%。計算甲酒廠當月該筆業(yè)務(wù)消費稅及增值稅。
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你好需要計算做好了給你
2021 11/05 01:46
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2021 11/05 08:00
組成計稅價格的計算是
(30000*1.05+3*2000*0.5)/(1-0.2)=43125
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暖暖老師 
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2021 11/05 08:02
當月該筆業(yè)務(wù)消費稅
43125*0.2+3*2000*0.5=11625
應(yīng)交增值稅是
43125*0.13=5606.25
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