问题已解决
某企業(yè)為增值稅一般納稅人,購(gòu)買電視機(jī)零配件取得增值稅專用發(fā)票上注明金額14萬(wàn)元,增值稅稅額1.82萬(wàn)元,支付運(yùn)費(fèi)取得增值稅專用發(fā)票注明的金額2萬(wàn)元:銷售產(chǎn)品一批取得不含稅銷售額200萬(wàn)元,另收取包裝物租金1.13萬(wàn)元;計(jì)算該企業(yè)增值稅應(yīng)納稅額。(適用13%稅率)
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您好,稍等,解答過(guò)程中
2023 12/24 17:10
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2023 12/24 17:13
增值稅進(jìn)項(xiàng)稅=1.82+2*9%=2
增值稅銷項(xiàng)稅=200*13%+1.13/(1+13%)*13%=26.13
應(yīng)繳納增值稅=26.13-2=24.13
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