某生产企业为增值税一般纳税人,适用增值税税率17%,2010年5月份的有半生产经营业务如下

2024-12-29 05:07:40
推荐回答(2个)
回答1:

1、该新产品无同类产品市场销售价格,所以按组成计税价格来计税,组成计税价格=成本价*(1+成本利润率)
2、如果如果本月没有把购进的20%用于职工福利,那么可以抵扣的进项税=30*13%+5*7%。本月下旬将购进的农产品的20%用于本企业职工福利,由于购进的货物用于非应税项目,进项税额不能抵扣的,所以可以抵扣的进项税=(30*13%+5*7%)*80%。

回答2:

1,将试制的一批应税新产品用于本企业基建工程,是视同销售,要计算销项税,
因为成本价为20万元,成本利润率为10%,那么,
利润为 20*10%,(单位:万元)
销售价为 20+20*10%=20*(1+10%),(单位:万元)
销项税额为 20*(1+10%)*17%,,(单位:万元)
这里用1+10%是为了将成本价20万元按成本利润率10%换算成销售价。

2、向农业生产者购进免税农产品一批,支付收购价30万元,支付给运输单位的运费5万元,取得相关的合法票据。本月下旬将购进的农产品的20%用于本企业职工福利。
你的这个公式30*13%+5*7%*(1-20%)=3.4万,是错误的,
应该是(30*13%+5*7%*)*(1-20%)=3.4万。
这个是计算的可以抵扣的进项税额,农产品按13%计算进项税,运费按7%计算进项税。购进的农产品20%用于职工福利,进项税额不得抵扣,可以抵扣的就是80%的进项税了,也就是1-20%的进项税。

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