秋辰CC 追問

2019-04-14 07:12

答案是31。我不知道計(jì)算公式是啥

逸仙老師 解答

2019-04-14 07:30

同學(xué)，老師算錯(cuò)了，應(yīng)該這么算了。120-100-10+30-5-（100-30）*10%+100*3%=31

逸仙老師 解答

2019-04-14 07:31

納稅人應(yīng)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的10%計(jì)提當(dāng)期加計(jì)抵減額。按照現(xiàn)行規(guī)定不得從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額，不得計(jì)提加計(jì)抵減額；已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額，按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的，應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期，相應(yīng)調(diào)減加計(jì)抵減額。計(jì)算公式如下：
當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×10%
當(dāng)期可抵減加計(jì)抵減額=上期末加計(jì)抵減額余額+當(dāng)期計(jì)提加計(jì)抵減額-當(dāng)期調(diào)減加計(jì)抵減額

秋辰CC 追問

2019-04-14 23:11

老師麻煩問下30*10%的理解是指轉(zhuǎn)出的加計(jì)抵減的進(jìn)項(xiàng)稅額嗎？

逸仙老師 解答

2019-04-14 23:11

是這樣子的，同學(xué)