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2022-12-21 19:00

齐红老师

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2022-12-21 20:06

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齐红老师解答 2022-12-21 21:19

（1）销项税额=339*300/1.13*0.13*0.09%2B60*300*0.13%2B60000*5*0.8*0.13%2B1300%2B200*20*0.13%2B5650/1.13*0.13%2B20000*0.13%2B31800/1.06*0.06%2B12000/1.06*0.06%2B250000*0.06=1053%2B2340%2B31200%2B1300%2B520%2B650%2B2600%2B1800%2B679.25%2B15000=57142,25 （2）进项税额=39000%2B1200%2B90000*0.13=51900 （3）进口增值税=65000*0.13%2B83000*0.13=8450%2B10790=19240 （4）应交增值税=5242.25 （5）应交消费税=240*300%2B5*60000*0.8*0.2%2B500*5*2000%2B20*200*0.2%2B500*20 （6）B代理商应缴纳的流转税=5*79100/1.13*0.13%2B5*79100/1.13*0.2%2B500*5*2000