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這個題能計算下步驟嗎?我的扣除項(xiàng)目算出來的金額不對
FAILED
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銷應(yīng)納增值稅=(24000-6000x60%x80%)x9%+1080x9%-378=1620(萬元)。
【提示】不含稅收入=含稅收入-(含稅收入-土地價款)/(1+9%)x9%不含稅收入=1/(1+9%)x含稅收入+地價/(1+9%)x9%不含稅收入-地價=1/(1+9%)x含稅收入+地價/(1+9%)x9%-地價=含稅收入/(1+9%)-地價/(1+9%)(不含稅收入-地價)x9%=(含稅收入-地價)/(1+9%)x9%。 商品房應(yīng)繳納增值稅=(24000-6000x60%x80%)x9%-378x80%=15984萬元);與轉(zhuǎn)讓環(huán)節(jié)有關(guān)的稅金=1598.4x(7%+3%+2%)=191.81(萬元)
2024 05/08 16:53
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2024 05/08 16:53
可扣除的開發(fā)成本和土地成本合計=(6000+210)x60%x80%+4200x80%=6340.80(萬元)。
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2024 05/08 16:54
房地產(chǎn)開發(fā)費(fèi)用=(500-20)x80%+6340.8x5%=701.04(萬元)。
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2024 05/08 16:58
扣除項(xiàng)目合計=6340.80+701.04+191.81+6340.8x20%=8501.81(萬元):增值額=24000-8501.81=15498.19(萬元):增值率=15498.198501.81x100%=182.29%:應(yīng)繳納的土地增值稅稅額=15498.19x50%-8501.81x15%=6473.82(萬元)。
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