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2某百貨商場(chǎng)為增值稅的一般納稅人,經(jīng)營(yíng)銷售家用電器珠寶首飾辦公用品等,2021年七月,從國(guó)營(yíng)農(nóng)場(chǎng)購(gòu)進(jìn)生產(chǎn)原材料用于生產(chǎn)基本稅率的產(chǎn)品,取得的銷售發(fā)票上注明價(jià)款十萬(wàn)元,該批原料的60%用于管理不善被盜,40%用于對(duì)外銷售。計(jì)算對(duì)應(yīng)的增值稅。
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你這里只有進(jìn)項(xiàng)稅,沒(méi)有銷售售價(jià),計(jì)算不出銷項(xiàng)稅啊
2022 05/11 11:35
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2022 05/11 11:50
老師,那進(jìn)項(xiàng)稅如何計(jì)算啊
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辜老師 
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2022 05/11 11:51
可以抵扣的進(jìn)項(xiàng)稅就是100000*0.4
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2022 05/11 11:55
不用乘以13%嗎?
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辜老師 
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2022 05/11 11:55
要的,要乘以對(duì)應(yīng)的稅率的
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2022 05/11 11:56
那不可抵扣的進(jìn)項(xiàng)稅額呢?
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辜老師 
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2022 05/11 12:04
剩下的60%就是不可以抵扣的
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2022 05/11 12:07
怎樣計(jì)算啊老師
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辜老師 
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2022 05/11 12:23
不能抵扣的進(jìn)項(xiàng)稅就是100000*0.13*60%
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