问题已解决
計算應(yīng)繳納(或應(yīng)退)的增值稅
FAILED
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您好,題目計算稍復雜,這邊計算完后再將完整答案發(fā)送給您,請您耐心等待~
2021 11/30 13:42
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 11/30 14:19
好的,謝謝
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木槿老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 11/30 14:36
您好:
(1)進口料件的組價=(600+80)×(1+15%)=782(萬元)
(2)當期免抵退稅不得免征和抵扣稅額=(1000-782)×(13%-11%)=4.36(萬元)
(3)當期應(yīng)納稅額=300÷(1+13%)×13%+300÷(1+13%)÷800×200×13%-(26-4.36)-8=13.50(萬元)
(4)出口貨物免抵退稅額=(1000-782)×11%=23.98(萬元)
(5)當期應(yīng)退稅額=0(萬元)
(6)當期免抵稅額=23.98-0=23.98(萬元)
綜上,2021年2月份應(yīng)繳納的增值稅=13.50(萬元)。
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