1.甲企業(yè)(增值獲一般納稅人)為高爾央球及球具生產(chǎn)廠家,2022年12月發(fā)生以下業(yè)務(wù);(1)購進(jìn)一批PV材料,取得的增值稅專用發(fā)票上注明價(jià)累22萬元、增值稅稅額286萬元委托乙企業(yè)找其加工成高爾夫球包,取得乙企業(yè)開具的增值稅專用發(fā)票上注明加工密5萬元、增值稅稅額0.85萬元;乙企業(yè)無網(wǎng)類消費(fèi)品的銷售價(jià)格。(2)將委托加工收回的球包全部銷售給丙企業(yè),取得不含稅銷售票40萬元(3)購進(jìn)一批聯(lián)素材料、鈦合金,取得的增值稅專用發(fā)票上注明價(jià)款15D萬元、增值稅稅題19.5萬元委托丁企業(yè)將其加工成200根高爾夫球桿,取得丁企業(yè)開具的增值稅專用發(fā)票上注明加工費(fèi)30萬元、增值稅稅愛39萬元)丁企業(yè)當(dāng)月銷售同類高爾夫球桿不含稅銷售價(jià)格為1.4萬元/福。(4)將委托加工收回的高爾夫球桿全部對外銷售取得含稅銷售額565萬元。已知:甲企業(yè)上期貿(mào)抵增值稅稅額8萬元,高爾夫球及球具消圈稅稅率為10%。增值稅稅軍為13%,甲企業(yè)取得的增值稅專用發(fā)票當(dāng)月均已通過主管稅務(wù)機(jī)關(guān)認(rèn)證并在當(dāng)月抵扣。(3)甲企業(yè)委托丁企業(yè)加工高爾夾球桿,計(jì)算丁企業(yè)應(yīng)代收代繳的消費(fèi)稅(4)計(jì)算甲企業(yè)當(dāng)月應(yīng)納增值稅稅額。
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