免費(fèi)問答

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（1)機(jī)構(gòu)所在地銷項(xiàng)稅額36萬,B市的銷項(xiàng)稅額=218/(1+9%)*9%=18萬,B市進(jìn)項(xiàng)稅4.5萬; (2)進(jìn)項(xiàng)稅額36.4萬元; (3)簡(jiǎn)易計(jì)稅應(yīng)納稅額=200*3%=6萬元; (4)專用于簡(jiǎn)易計(jì)稅項(xiàng)目,進(jìn)項(xiàng)稅額不得抵扣; (5)購進(jìn)固定資產(chǎn)同時(shí)用于一般計(jì)稅項(xiàng)目和簡(jiǎn)易計(jì)稅項(xiàng)目,進(jìn)項(xiàng)稅可以抵扣1.3萬元 (6)購進(jìn)辦公用品同時(shí)用于一般計(jì)稅項(xiàng)目和簡(jiǎn)易計(jì)稅項(xiàng)目,要按銷售額比例進(jìn)行劃分,計(jì)算不得抵扣的進(jìn)項(xiàng)稅額.不得抵扣的進(jìn)項(xiàng)稅額=0.65*[200/(400+200+200)]=0.1625,可抵扣0.65-0.1625=0.4875萬元 當(dāng)月銷項(xiàng)稅額=36+18=54萬元,當(dāng)月進(jìn)項(xiàng)稅額=4.5+36.4+1.3+0.4875=42.6875萬元,應(yīng)納稅額=54-42.6875=11.3125萬元 簡(jiǎn)易計(jì)稅應(yīng)納稅額=6萬元