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小規(guī)模納稅人,2019年6月購(gòu)進(jìn)一批免稅農(nóng)產(chǎn)品,取得增值稅普通發(fā)票上注明不含稅金額為45000元,為將該批原材料運(yùn)回支付運(yùn)費(fèi),取得增值稅專用發(fā)票注明稅額360元,當(dāng)月將該批農(nóng)產(chǎn)品出售,取得含增值稅銷售收入53560
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
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請(qǐng)問(wèn)你的問(wèn)題是啥呢?
2021 10/09 19:44
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/09 19:58
計(jì)算應(yīng)納增值稅額
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/09 20:05
進(jìn)項(xiàng)稅額=45000*0.09+360*0.09=4082.40
銷項(xiàng)稅額=53560/1.09*0.09=4422.39
應(yīng)納稅額=4422.39-4082.40=339.99
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/09 20:11
小規(guī)模納稅人,銷項(xiàng)稅額不應(yīng)該用3%嘛?增值稅專用發(fā)票注明稅額360不包含稅嘛?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/09 20:18
那就簡(jiǎn)單了,直接是53560/1.03*0.03=1612.43
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/09 20:36
這個(gè)題呢
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/09 20:37
問(wèn)題這是
FAILED
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/09 20:40
抱歉,本學(xué)堂一事一答哈,請(qǐng)另外提問(wèn)
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