增值稅課件中例題的答案(補(bǔ)充)

增值稅課件中例題的答案(補(bǔ)充)例題1:銷售額與稅率銷售額企業(yè)本期銷售額為50,000元。增值稅稅率銷售額的增值稅稅率為13%。購(gòu)進(jìn)貨物金額企業(yè)本期購(gòu)進(jìn)貨物金額為40,000元。增值稅稅率購(gòu)進(jìn)貨物的增值稅稅率為9%。例題1解答步驟1銷售額計(jì)算根據(jù)銷售發(fā)票，計(jì)算銷售額。銷售額是銷售商品或提供服務(wù)的金額。2銷項(xiàng)稅額計(jì)算根據(jù)銷售額和適用的增值稅稅率，計(jì)算銷項(xiàng)稅額。銷項(xiàng)稅額是銷售商品或提供服務(wù)時(shí)應(yīng)繳納的增值稅額。3進(jìn)項(xiàng)稅額計(jì)算根據(jù)購(gòu)進(jìn)商品或接受服務(wù)時(shí)取得的增值稅發(fā)票，計(jì)算進(jìn)項(xiàng)稅額。進(jìn)項(xiàng)稅額是購(gòu)進(jìn)商品或接受服務(wù)時(shí)可以抵扣的增值稅額。4應(yīng)繳納的增值稅用銷項(xiàng)稅額減去進(jìn)項(xiàng)稅額，得出應(yīng)繳納的增值稅額。銷項(xiàng)稅額計(jì)算銷項(xiàng)稅額=銷售額×稅率=50,000×13%=6,500元進(jìn)項(xiàng)稅額計(jì)算進(jìn)項(xiàng)稅額進(jìn)項(xiàng)稅額是指企業(yè)在購(gòu)進(jìn)貨物或接受應(yīng)稅勞務(wù)時(shí)，按照國(guó)家規(guī)定的稅率計(jì)算的稅額。應(yīng)繳納的增值稅2,900應(yīng)繳稅額6,500銷項(xiàng)稅額3,600進(jìn)項(xiàng)稅額例題2解答步驟首先，計(jì)算該商場(chǎng)的應(yīng)稅銷售額。然后，根據(jù)應(yīng)稅銷售額和稅率計(jì)算銷項(xiàng)稅額。最后，根據(jù)銷項(xiàng)稅額計(jì)算應(yīng)繳納的增值稅。例題2解答步驟1確定應(yīng)稅銷售額扣除免稅銷售額2計(jì)算銷項(xiàng)稅額應(yīng)稅銷售額×稅率3計(jì)算應(yīng)繳納增值稅銷項(xiàng)稅額-進(jìn)項(xiàng)稅額應(yīng)稅銷售額計(jì)算免稅銷售額應(yīng)稅銷售額銷項(xiàng)稅額計(jì)算10,400銷項(xiàng)稅額元應(yīng)繳納的增值稅應(yīng)繳納的增值稅10,400元例題3解答步驟1應(yīng)稅銷售額計(jì)算應(yīng)稅銷售額=銷售額*應(yīng)稅比例2銷項(xiàng)稅額計(jì)算銷項(xiàng)稅額=應(yīng)稅銷售額*稅率3進(jìn)項(xiàng)稅額計(jì)算進(jìn)項(xiàng)稅額=購(gòu)進(jìn)貨物金額*稅率4應(yīng)繳納的增值稅應(yīng)繳納的增值稅=銷項(xiàng)稅額-進(jìn)項(xiàng)稅額例題3解答步驟確定應(yīng)稅銷售額先計(jì)算出應(yīng)稅銷售額，也就是指免稅銷售額之外的銷售額。計(jì)算銷項(xiàng)稅額將應(yīng)稅銷售額乘以相應(yīng)的增值稅稅率即可得出銷項(xiàng)稅額。計(jì)算進(jìn)項(xiàng)稅額將進(jìn)項(xiàng)發(fā)票上的稅額作為進(jìn)項(xiàng)稅額。計(jì)算應(yīng)繳納增值稅最后，用銷項(xiàng)稅額減去進(jìn)項(xiàng)稅額，得出應(yīng)繳納的增值稅額。銷項(xiàng)稅額計(jì)算銷項(xiàng)稅額是企業(yè)將貨物或勞務(wù)銷售出去而應(yīng)繳納的增值稅。進(jìn)項(xiàng)稅額計(jì)算進(jìn)項(xiàng)稅額180,000元×9%16,200元應(yīng)繳納的增值稅9,800應(yīng)繳稅額應(yīng)繳納的增值稅=銷項(xiàng)稅額-進(jìn)項(xiàng)稅額=26,000-16,200=9,800元例題4:銷售額與免稅銷售銷售額本期銷售額為300,000元。免稅銷售其中免稅銷售額為100,000元。購(gòu)進(jìn)貨物本期購(gòu)進(jìn)貨物金額為200,000元。增值稅稅率增值稅稅率為9%。例題4解答步驟1計(jì)算應(yīng)稅銷售額從銷售額中減去免稅銷售額2計(jì)算銷項(xiàng)稅額應(yīng)稅銷售額乘以增值稅稅率3計(jì)算應(yīng)繳納的增值稅銷項(xiàng)稅額減去進(jìn)項(xiàng)稅額應(yīng)稅銷售額計(jì)算應(yīng)稅銷售額免稅銷售額應(yīng)稅銷售額是指應(yīng)繳納增值稅的銷售額，計(jì)算公式：應(yīng)稅銷售額=總銷售額-免稅銷售額。銷項(xiàng)稅額計(jì)算26,000銷項(xiàng)稅額計(jì)算公式：銷售額*稅率進(jìn)項(xiàng)稅額計(jì)算進(jìn)項(xiàng)稅額200,000×9%18,000元應(yīng)繳納的增值稅應(yīng)繳納的增值稅=銷項(xiàng)稅額-進(jìn)項(xiàng)稅額=26,000-18,000=8,000元例題5:銷售額與免稅銷售銷售額500,000元免稅銷售額100,000元應(yīng)稅銷售額400,000元例題5解答步驟1步驟1確定銷售額、免稅銷售額和應(yīng)稅銷售額。2步驟2計(jì)算銷項(xiàng)稅額。3步驟3計(jì)算進(jìn)項(xiàng)稅額。4步驟4計(jì)算應(yīng)繳納的增值稅。銷項(xiàng)稅額計(jì)算銷項(xiàng)稅額400,000元稅