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张女士为A市甲超市财务管理人的答案

张女士为A市甲超市财务管理人员,她从2017年12月份开始建立家庭消费电子账,12月份从甲超市购买了下列商品:

(1)粉底液一盒,支出400元。

(2)白酒1000克,支出640元。

(3)食品支出1010元,其中:橄榄油2500克,支出400元;淀粉1000克,支出10元;新鲜蔬菜50千克,支出600元。

同时她对部分商品的供货渠道和价格进行了追溯,主要数据如下表:

(其他相关资料:化妆品的消费税税率为15%,白酒消费税税率20%加0.5元/500克。)

要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。

计算甲超市销售给张女士粉底液的增值税销项税额。

问答题
2021-07-19 12:44
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正确答案
甲超市销售给张女士粉底液的增值税销项税额=400÷(1+17%)×17%=58.12(元)

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