问题已解决
交易性金融資產(chǎn)處置時(shí)100萬(wàn),其中有手續(xù)費(fèi)10萬(wàn),那么計(jì)算繳納增值稅稅金時(shí),賣價(jià)按100萬(wàn)還是90萬(wàn)


同學(xué),你好!按照100計(jì)算
(賣價(jià)-買價(jià))/(1+稅率)*稅率
2022 04/09 10:10

84784969 

2022 04/09 11:22
老師,這個(gè)題怎么做?
FAILED

84784969 

2022 04/09 11:24
這是甲公司買A公司資產(chǎn),甲公司賬務(wù)處理怎么做?
丁丁 

2022 04/09 11:31
同學(xué),你好!
計(jì)算過(guò)程如下
-360+[(1000000-200000)-4000*(20-0.5)]

84784969 

2022 04/09 11:42
增值稅咋算?不考慮增值稅嗎?(投資收益)
丁丁 

2022 04/09 11:51
題目沒(méi)說(shuō)考慮呀
如果考慮
增值稅部分=(1000000-4000*20)/(1+稅率)*稅率
投資收益=-360+[(1000000-200000)-4000*(20-0.5)]-(1000000-4000*20)/(1+稅率)*稅率

84784969 

2022 04/09 12:38
老師,題干里面若沒(méi)說(shuō)考慮增值稅,就不算增值稅是吧。
有的題說(shuō)不考慮其它因素,處置時(shí)應(yīng)確認(rèn)的投資收益是多少?就理解為不考慮增值稅嗎?
丁丁 

2022 04/09 12:52
是的,同學(xué)!祝同學(xué)生活愉快!

84784969 

2022 04/09 13:05
謝謝老師
丁丁 

2022 04/09 13:06
不客氣,有空給個(gè)評(píng)價(jià),多謝支持!
