问题已解决
為什么要除以1-25%.剛才的回答不知道去哪里了
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同學(xué),能把問題貼上來嗎?不清晰你要咨詢的問題呢?
2022 02/17 20:18
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2022 02/17 20:19
2019年10月甲公司進口一批小汽車,海關(guān)審定的關(guān)稅完稅價格為100萬元,繳納關(guān)稅20萬元,已知小汽車消費稅稅率為25%,甲公司當月進口小汽車應(yīng)繳納消費稅稅額是多少?
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2022 02/17 20:19
甲公司應(yīng)納消費稅=(關(guān)稅完稅價格 關(guān)稅)÷(1-消費稅稅率)×消費稅稅率=(100+20)÷(1-25%)×25%=40(萬元)。
這是解析
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廖廖老師 
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2022 02/17 20:20
消費稅=(關(guān)稅完稅價格+關(guān)稅)/(1-稅率)×稅率
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廖廖老師 
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2022 02/17 20:20
解析是沒有問題的
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2022 02/17 20:21
我知道沒有問題,
除以1-25%.這里不理解
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廖廖老師 
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2022 02/17 20:22
這個公式是消費稅從價計征的公式的
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廖廖老師 
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2022 02/17 20:23
1-25%的意思是消費稅是價內(nèi)稅,所以在計算時需要把產(chǎn)品的不含稅金額,換算為包含消費稅的金額
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廖廖老師 
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2022 02/17 20:24
意思就是100+20已經(jīng)包含消費稅了,要從這里面把消費稅分出來
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2022 02/17 20:24
好的,謝謝
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2022 02/17 20:28
好的,同學(xué)有疑問可以積極提問,如果覺得老師有解決你的問題。就幫忙評價下
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