问题已解决
某進(jìn)出口公司2018年5月進(jìn)口小轎車100輛,每輛到岸價為10萬元人民幣。該公司當(dāng)月以每輛不含稅價格20萬元銷售給當(dāng)?shù)仄嚿虉?0輛,并開具專用發(fā)票 ;以每輛24萬元的價格銷售給某事業(yè)單位三輛,開具普通發(fā)票。小轎車的進(jìn)口關(guān)稅稅率為40%。根據(jù)以上資料,計算公司應(yīng)納的關(guān)稅、消費(fèi)稅(稅率為5%)和增值稅。
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同學(xué),很高興與你相互學(xué)習(xí)這道題目
2021 12/12 14:59
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2021 12/12 15:02
這個怎么寫呢
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2021 12/12 15:15
公司應(yīng)納關(guān)稅=(100×10)×40%=400(萬元)
公司應(yīng)納消費(fèi)稅=(1000+400)÷(1?5%)×5%=,73.68(元),因為公司不是生產(chǎn)企業(yè),所以公司內(nèi)銷產(chǎn)品不需繳納消費(fèi)稅
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2021 12/12 15:18
增值稅怎么計算呢
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劉小泉老師 
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2021 12/12 15:23
進(jìn)口增值稅=(1000+400+73.68)×13%=191.58(元);內(nèi)銷增值稅=(20+70)×13%+,(24×3)÷(1+13%)×13%=190.28萬元);公司應(yīng)納增值稅=191.58+190.28=381.86(萬元)
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劉小泉老師 
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2021 12/12 15:23
希望我的回答能給同學(xué)帶來幫助
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