问题已解决
公司進口乙材料10萬美元,進口關(guān)稅稅率6%,進口增值稅由海關(guān)已代征,貨到驗收(匯率7.50),請問怎么做會計分錄?
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借:原材料 45000
應(yīng)交稅金-應(yīng)交增值稅-進項120000
貸:銀行存款 165000
1200
2018 12/11 15:09
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2018 12/11 15:14
怎么計算的?1200是什么?
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2018 12/11 15:16
1200是不小心打進去的,沒有這個數(shù)字
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2018 12/11 15:18
怎樣計算的可以告訴我嗎?
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2018 12/11 15:18
我不會
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暖暖老師 
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2018 12/11 15:19
關(guān)稅是要計入成本的=10*6%*7.5=4.5
增稅=10*16%*7.5=12
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2018 12/11 15:20
45000?120000?165000?
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暖暖老師 
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2018 12/11 15:20
計算過程在上邊了
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2018 12/11 15:28
進口也要交進項稅啊,出口貨物需要交銷項稅嗎
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暖暖老師 
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2018 12/11 15:30
出口貨物一般是免稅的
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2018 12/11 15:31
成本是75+4.5=79.5吧
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暖暖老師 
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2018 12/11 15:34
對的,完稅價格加關(guān)稅
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