问题详情

甲公司为增值税一般纳税人,2019年9月进口货物一批,海关审定的关税完税价格为113万元。已知增值税税率为13%,关税税率为10%。计算甲公司当月该笔业务应缴纳增值税税额的下列算式中,正确的是(  )。


113<span style、"font-family: 宋体;">×(</span><span style="font-family: Calibri;">1+10%</span><span style="font-family: 宋体;">)×</span><span style="font-family: Calibri;">13%=16.159</span><span style="font-family: 宋体;">(万元)</span>

113<span style、"font-family: 宋体;">×(</span><span style="font-family: Calibri;">1+10%</span><span style="font-family: 宋体;">)÷(</span><span style="font-family: Calibri;">1+13%</span><span style="font-family: 宋体;">)×</span><span style="font-family: Calibri;">13%=14.3</span><span style="font-family: 宋体;">(万元)</span>

113<span style、"font-family: 宋体;">×</span><span style="font-family: Calibri;">13%=14.69</span><span style="font-family: 宋体;">(万元)</span>

113<span style、"font-family: 宋体;">÷(</span><span style="font-family: Calibri;">1+13%</span><span style="font-family: 宋体;">)×</span><span style="font-family: Calibri;">13%=13</span><span style="font-family: 宋体;">(万元)</span>

时间:2021-07-17 19:19 关键词:

答案解析

113<span style="font-family: 宋体;">×(</span><span style="font-family: Calibri;">1+10%</span><span style="font-family: 宋体;">)×</span><span style="font-family: Calibri;">13%=16.159</span><span style="font-family: 宋体;">(万元)</span>