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丁小丁老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/09 15:04
當(dāng)期允許抵扣農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額=當(dāng)期銷(xiāo)售農(nóng)產(chǎn)品數(shù)量/(1-損耗率)×農(nóng)產(chǎn)品平均購(gòu)買(mǎi)單價(jià)×9%/(1+9%)=60/(1-5%)*5/(1+9%)*9%=26.07
損耗率=損耗數(shù)量/購(gòu)進(jìn)數(shù)量