未取專梅票墓旃�圃L賈扣剿邦。
(2)業(yè)應(yīng)值稅
稅=(303.2+103.3+53)17%+1.245(1+6%)6%=24.83(元)
稅=2.8(元)
應(yīng)值稅=24.83-2.8=22.03(元)
稅=(303.2+103.3+53)17%=24.48(元)
稅=2.8(元)
使霉摩諧應(yīng)值稅=1.245(1+6%)6%=0.35(元)
應(yīng)值稅=24.48-2.8+0.35=22.03(元)
(3)應(yīng)稅=(303.2+103.3+53)5%=7.2(元)
2.
(1)應(yīng)頻應(yīng)稅枚=40000-400005%(1+7%)-15000=22860(元)
業(yè)稅=7286027%=19672.2(元)
(6)業(yè)稅實施細娑ㄍ妒芬鄧八笆滌�亦囍e繳鄧巴妒芬鄧八笆贛�业投史只剜噳桅娑ǘ愩步瑁�
源營業(yè)應(yīng)稅枚=20000(1-15%)23529.41(元)
應(yīng)稅=23529.4133%7764.71(元)
稅湛鄢=23529.4115%3529.41(元)
應(yīng)稅=7764.71-3529.41=4235.3(元)
(7)全應(yīng)業(yè)稅=19672.2+4235.3=23907.5(元)
3.
(1)霉司應(yīng)枚募麓
倏應(yīng)5攤準支160元(200-2001/5)應(yīng)應(yīng)應(yīng)稅枚睢?
業(yè)支墓30元支應(yīng)應(yīng)應(yīng)稅枚睢?
勱應(yīng)只支7.5元(50010+5005)準支42.5元(50-7.5)應(yīng)應(yīng)應(yīng)稅枚睢?
夥轎�投时木�?0元支應(yīng)應(yīng)應(yīng)稅枚睢?
萁息只支8元(1008%)業(yè)寫始牟2元(10-8)支應(yīng)應(yīng)應(yīng)稅枚睢?
薜應(yīng)稅枚為應(yīng)稅枚=160+30+42.5+80+2=314.5(元)
應(yīng)稅枚=1000-50-400-(400-160-30-42.5)-(150-80-2)=314.5(元)
(2)霉司為偷稅為
(3)應(yīng)稅芊譚泄毓娑ㄔ?
偷稅=314.533%103.79(元)
應(yīng)稅=50+103.75=153.79(元)
偷稅占應(yīng)稅謀為103.79153.7967%
艽偷稅占應(yīng)稅30%喜偷稅10元系模徒蹋偷稅15碌姆