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(1)某運(yùn)輸企業(yè)為增值稅一般納稅人,于2019年10月發(fā)生如下業(yè)務(wù)。 ①運(yùn)輸一批產(chǎn)品,取得不含稅貨運(yùn)收入80萬元;裝卸收入5萬元。倉儲(chǔ)保管費(fèi)3萬元。上述收入均開具了增值稅專用發(fā)票,且各項(xiàng)收入予以分別核算。 ②與A運(yùn)輸企業(yè)(增值稅一般納稅人)共同承接一項(xiàng)聯(lián)運(yùn)業(yè)務(wù),收取全程貨運(yùn)收入135萬元(不含稅),并全額開具了增值稅專用發(fā)票;將部分貨運(yùn)業(yè)務(wù)交給甲運(yùn)輸企業(yè),支付給甲運(yùn)輸企業(yè)不含稅運(yùn)費(fèi)45萬元,并取得了甲運(yùn)輸企業(yè)開具的增值稅專用發(fā)票。 3 將部分自有車輛對(duì)外出租,取得含稅租金收入111.95萬元,車輛保證金5.65萬元。4 本月自某汽車銷售公司購進(jìn)2輛運(yùn)輸用車輛,取得的增值稅專用發(fā)票上注明不含稅價(jià)款為90萬元,由汽車銷售公司開具相關(guān)票據(jù);本月購進(jìn)汽油取得的增值稅專用發(fā)票上注明增值稅稅額合計(jì) 1.8萬元。 要求:根據(jù)上述資料,計(jì)算該企業(yè)當(dāng)月應(yīng)繳納的增值稅稅額
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你好需要計(jì)算做好了發(fā)給你
2021 03/29 12:17
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2021 03/29 14:13
業(yè)務(wù)1銷項(xiàng)稅的計(jì)算是80*9%+8*6%=7.68
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2021 03/29 14:14
業(yè)務(wù)2銷項(xiàng)稅額的計(jì)算是(135-45)*9%=8.1
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2021 03/29 14:14
業(yè)務(wù)3銷項(xiàng)稅的計(jì)算是111.95/1.13*13%=12.88
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2021 03/29 14:16
業(yè)務(wù)4本月可以抵扣進(jìn)項(xiàng)稅額是90*13%+1.8/*1.13*13%=11.90
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2021 03/29 14:16
計(jì)算該企業(yè)當(dāng)月應(yīng)繳納的增值稅稅額7.68+8.1+12.88-11.90
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