问题已解决
乙公司是一般納稅人企業(yè),銷售自行開發(fā)軟件,享受增值稅即征即退。當(dāng)月不含稅的總銷售額是200萬,其中銷售軟件不含稅收入80萬,專用于即征即退軟件產(chǎn)品對應(yīng)的進(jìn)項稅額9萬,那么本期即征即退稅額是()萬元呢
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同學(xué)你好
如果銷售的是軟件產(chǎn)品,增值稅即征即退稅額=當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期軟件產(chǎn)品銷售額×3%。其中,當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額=當(dāng)期軟件產(chǎn)品銷項稅額-當(dāng)期軟件產(chǎn)品可抵扣進(jìn)項稅額,當(dāng)期軟件產(chǎn)品銷項稅額=當(dāng)期軟件產(chǎn)品銷售額×13%。
如果銷售的是嵌入式軟件產(chǎn)品,即征即退稅額=當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期嵌入式軟件產(chǎn)品銷售額×3%。其中,當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額=當(dāng)期嵌入式軟件產(chǎn)品銷項稅額-當(dāng)期嵌入式軟件產(chǎn)品可抵扣進(jìn)項稅額,當(dāng)期嵌入式軟件產(chǎn)品銷項稅額=當(dāng)期嵌入式軟件產(chǎn)品銷售額×13%。
2022 09/29 15:03
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2022 09/29 15:29
答案呢?老師
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2022 09/29 15:38
當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期軟件產(chǎn)品銷售額×3%
200*13%-80*3%
這樣計算
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