问题已解决
老師,請(qǐng)問這道題在計(jì)算組成計(jì)稅價(jià)格的時(shí)候?yàn)槭裁床皇牵?0+2)*(1+5%)呢?那什么時(shí)候應(yīng)該考慮成本利潤率呢?
FAILED



你那個(gè)是增值稅的組成價(jià)格,而委托加工消費(fèi)稅的組成計(jì)稅價(jià)格=(30+2)/(1-15%)
2022 10/04 15:29

84785013 

2022 10/04 15:35
謝謝老師,看來是我增值稅組價(jià)和消費(fèi)稅組價(jià)記混了,老師您有什么辦法能分別記憶兩種組價(jià)公式嗎?

家權(quán)老師 

2022 10/04 15:44
這個(gè)只有死記了哈,沒別的辦法

84785013 

2022 10/04 16:06
老師,我能這么理解嗎?增值稅和消費(fèi)稅的組價(jià),區(qū)別在于是否考慮成本利潤率的問題,因?yàn)樵鲋刀愂菍?duì)生產(chǎn)加工環(huán)節(jié)的“增值額”納稅,所以在計(jì)算增值稅組價(jià)時(shí)分子要考慮成本利潤率,以此來區(qū)別消費(fèi)稅的組價(jià),這樣理解是否正確?希望老師指點(diǎn)

家權(quán)老師 

2022 10/04 16:10
增值稅的組成計(jì)稅價(jià)格是針對(duì)自己生產(chǎn)加工的,這個(gè)是結(jié)算委托加工的組稅價(jià)

84785013 

2022 10/04 16:13
看來組價(jià)這塊內(nèi)容知識(shí)點(diǎn)學(xué)得還不是很牢固,得回過頭去再重溫一下才行,感謝老師的解答!

家權(quán)老師 

2022 10/04 16:14
不客氣,祝你工作順利;方便的話,麻煩給個(gè)5星好評(píng)哦。禮貌用語請(qǐng)勿回復(fù)
