问题已解决
某汽車租賃公司為增值稅一般納稅人,適用增值稅加計(jì)抵減政策,2021年6月取得汽車經(jīng)營租賃含稅收入為700萬元,從一般納稅人處購進(jìn)用于租賃的汽車8輛,取得機(jī)動(dòng)車銷售統(tǒng)一發(fā)票上的價(jià)稅合計(jì)100萬元,及購進(jìn)用于辦公的汽車2輛,取得機(jī)動(dòng)車銷售統(tǒng)一發(fā)票上的價(jià)稅合計(jì)46萬元,上期結(jié)轉(zhuǎn)加計(jì)抵減額余額為5萬元,該公司6月應(yīng)納增值稅( )萬元。 A. 57.05 B. 76.41 C. 63.73 D. 84.60



同學(xué)你好
選A,有哪個(gè)地方不明白,可以說一下?
2022 10/02 14:14

84784975 

2022 10/02 19:38
10%哪里的
老師

84784975 

2022 10/02 19:40
當(dāng)期計(jì)提抵減額

立峰老師 

2022 10/02 21:03
根據(jù)當(dāng)月進(jìn)項(xiàng)稅額計(jì)提加計(jì)抵減額=(100+46)/1.13*0.13=16.80
期初還有5萬余額,一共21.8萬,可以從當(dāng)月中抵扣

84784975 

2022 10/03 07:24
怎么跟答案思路不一樣
FAILED

立峰老師 

2022 10/03 09:18
同學(xué)你好,再看一下。
1、根據(jù)當(dāng)月進(jìn)項(xiàng)稅額計(jì)提加計(jì)抵減額=(100 46)/1.13*0.13=16.80
2、可加計(jì)扣除金額=16.8*0.1=1.68
期初還有5萬余額,一共6.68萬
3、當(dāng)月銷項(xiàng)稅額=700/1.13*0.13=80.53
4、當(dāng)月抵扣加計(jì)扣除前應(yīng)納稅額=80.53-16.8=63.73
5、抵扣可加計(jì)扣除金額后的應(yīng)納稅額
=63.73-6.68=57.05

84784975 

2022 10/03 10:42
可加計(jì)扣除金額=16.8*0.1=1.68

84784975 

2022 10/03 10:42
這個(gè)地方不懂

立峰老師 

2022 10/03 11:15
這個(gè)企業(yè)是租賃行業(yè),是現(xiàn)代服務(wù)業(yè),可適用進(jìn)項(xiàng)稅額加計(jì)10
%的優(yōu)惠
