问题已解决
收购烟叶支付的价款和价外补贴,其中这个价外补贴不是不确定吗,算烟叶税时价外补贴是10 %
FAILED
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您好,是 的,烟叶这里很特殊
农产品中收购烟叶的进项税抵扣公式比较特殊:
烟叶税应纳税额=收购烟叶实际支付的价款总额×烟叶税税率(20%)
纳税人收购烟叶实际支付的价款总额包括纳税人支付给烟叶生产销售单位和个人的烟叶收购价款和价外补贴。其中,价外补贴统一按烟叶收购价款的10%计算。
2024 04/20 15:52
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2024 04/20 16:05
算烟叶税可以抵扣进项的时候,(收购烟叶价款十烟叶税)*扣除率,其中收购烟叶价款里的价外补贴和烟叶税计税依据里的价外补贴标准不是不一样吗
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2024 04/20 16:09
您好,是不一样的,
而烟叶的买价=收购价款+实际支付的价外补贴(实际的补贴给的钱)+烟叶税
而烟叶税=收购价款*(1+10%)*20%,
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2024 04/20 16:13
这个B选项不严谨吧
FAILED
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2024 04/20 16:14
我懂了,题目说的是烟叶税
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2024 04/20 16:23
呀,太好了,您一下全明白了,祝朋友高分通过考试