業(yè)務(wù)1進(jìn)項(xiàng)稅1700;業(yè)務(wù)2進(jìn)項(xiàng)稅轉(zhuǎn)出5220*9=
業(yè)務(wù)3計(jì)算的進(jìn)項(xiàng)稅額=1500 * 9=135;業(yè)務(wù)4進(jìn)項(xiàng)稅900。
業(yè)務(wù)5進(jìn)項(xiàng)稅2600;營業(yè)6銷項(xiàng)稅額為150000/*13=
業(yè)務(wù)7銷項(xiàng)稅額為30000 * 13=3900;
業(yè)務(wù)8的銷項(xiàng)稅額為6000*5*13 10*8000/*13=
進(jìn)項(xiàng)稅是6000*20*13=15600。
(1)當(dāng)期可從銷項(xiàng)稅額中抵扣的增值稅進(jìn)項(xiàng)稅額合計(jì)(考慮轉(zhuǎn)出的進(jìn)項(xiàng)稅額)
135 900 15600 2600=;
(2)當(dāng)期增值稅銷項(xiàng)稅額=3900=;
(3)本期應(yīng)交增值稅==