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参考答案:
(1)当期销项税额=234÷(1+17%)×17%+300×17%+10÷(1+17%)×17%+100×(1+10%)÷(1-12%)×17%=107.70(万元)当期进项税额=[17+(8+2)×7%]×60%+(100+20)×17%=31.02(万元)当期应纳税额=107.70-31.02-10=66.68(万元)(2)当期应纳消费税税额=234÷(1+17%)×12%+300×12%+10÷(1+17%)×12%+100×(1+10%)÷(1-12%)×12%=76.03(万元)
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