问题已解决
稅務題,請老師看一下
FAILED
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![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
當期可以抵扣進項稅額是
52+50*10%*0.7+2*9%*0.7=55.626
2022 12/16 15:26
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 12/16 15:27
當期銷項稅額的計算是
(400+45.2/1.13+11.3/1.13)*13%+20*1.05/(1-0.1)*0.13+(40+2.26/1.13)*0.13=66.99
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 12/16 15:27
應交增值稅的計算是66.99-55.62=11.37
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 12/16 15:29
應交消費稅的計算是
(400+45.2/1.13+11.3/1.13)*20%+20*1.05/(1-0.1)*0.1+(40+2.26/1.13)*0.20=100.73
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 12/16 15:30
應交城建稅是(11.37+100.73)*7%=7.85
應交教育費附加(11.37+100.73)*3%=3.36
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