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1、某酒廠為增值稅一般納稅人本年2月銷售白酒3噸,取得不含稅收入300000元,包裝物押金22600元,該酒廠包裝物押金單獨(dú)記賬核算,貨物已經(jīng)發(fā)出。<br>要求:計(jì)算該酒廠本月應(yīng)繳納增值稅和消費(fèi)稅各多少元?并做出會計(jì)分錄。(20分)
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2023 01/02 23:07
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2023 01/03 19:22
本月應(yīng)繳納增值稅=(300000+22600/1.13)*0.13=41600
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2023 01/03 19:23
消費(fèi)稅=(300000+22600/1.13)*0.2+3*2000*0.5=67000
借,稅金及附加67000
貸,應(yīng)交稅費(fèi)~消費(fèi)稅67000
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2023 01/03 19:25
借,銀行存款343860
貸,主營業(yè)務(wù)收入300000
應(yīng)交稅費(fèi)~增值稅銷項(xiàng)41600
其他應(yīng)付款2260
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