问题已解决
某市摩托車制造公司被稅務機關認定為增值稅一般納稅人。2018年5月,該公司發(fā)生以下經(jīng)濟業(yè)務。(1)銷售自產(chǎn)摩托車50輛,取得價款(不含增值稅)550萬元。另外,向購買方收取價外費用5萬元。(2)銷售自產(chǎn)輪胎取得銷售額(含增值稅)58.50萬元。已知摩托車適用的增值稅率為16%,消費稅稅率為10%,輪胎適用的消費稅稅率為3%。要求:計算該公司5月份銷售摩托車的應納消費稅額以及銷售輪胎應納消費稅額。
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你好需要計算做好了發(fā)給你
2020 06/19 12:06
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2020 06/19 12:39
業(yè)務1繳納消費稅的計算
(550+5/1.16)*10%
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2020 06/19 12:40
業(yè)務2繳納消費稅的計算
58.5/1.16*3%
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