问题已解决
某進(jìn)出口公司某月進(jìn)口一批小汽車120輛,每輛關(guān)稅完稅價(jià)格80000元,每輛已納關(guān)稅20000元。當(dāng)月在國(guó)內(nèi)銷售了70輛進(jìn)口的小汽車,取得不含稅銷售收入9200000元。(小汽車消費(fèi)稅稅率為5%) 試計(jì)算:該公司本月應(yīng)納的進(jìn)口環(huán)節(jié)應(yīng)納的增值稅、進(jìn)口環(huán)節(jié)應(yīng)納的消費(fèi)稅、內(nèi)銷小汽車在銷售環(huán)節(jié)應(yīng)納增值稅
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進(jìn)口環(huán)節(jié)增值稅 (80000+20000)/(1-5%)*13%
進(jìn)口環(huán)節(jié)消費(fèi)稅(80000+20000)/(1-5%)*5%
銷售環(huán)節(jié)增值稅 9200000*13%-進(jìn)項(xiàng)增值稅
2020 06/04 13:33
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2020 06/04 13:33
謝謝老師
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陳詩(shī)晗老師 
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2020 06/04 13:49
不客氣,祝你工作愉快。
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