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位于县城的某运输公司为增值税的答案

位于县城的某运输公司为增值税一般纳税人,具备国际运输资质,2015年7月经营业务如下:

(1)国内运送旅客,按售票统计取得价税合计金额177.6万元;运送旅客至境外,按售票统计取得价税合计金额53.28万元。

(2)运送货物,开具增值税专用发票注明运输收入金额260万元、装卸收入金额18万元。

(3)提供仓储服务,开具增值税专用发票注明仓储收入金额70万元、装卸收入金额6万元。

(4)修理、修配各类车辆,开具普通发票注明价税合计金额31.59万元。

(5)销售使用过的未抵扣进项税额的货运汽车6辆,开具普通发票注明价税合计金额24.72万元。

(6)进口轻型商用客车3辆自用,经海关核定的成交价共计57万元、运抵我国境内输入地点起卸前的运费6万元、保险费3万元。

(7)购进小汽车4辆自用,每辆单价16万元,取得销售公司开具的增值税专用发票注明金额64万元、税额10.88万元;另支付销售公司运输费用,取得运输业增值税专用发票注明运费金额4万元、税额0.44万元。

(8)购进汽油取得增值税专用发票注明金额10万元、税额1.7万元,90%用于公司运送旅客,10%用于公司接送员工上下班;购进矿泉水一批,取得增值税专用发票注明金额2万元、税额0.34万元,70%赠送给公司运送的旅客,30%用于公司集体福利。

(其他相关资料:假定进口轻型商用客车的关税税率为20%、消费税税率5%。) 要求:根据上述资料,按照下列顺序计算回答问题,如有计算需计算出合计数。

计算业务(5)应缴纳的增值税。

问答题
2021-07-19 12:45
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正确答案
业务(5)应缴纳的增值税=24.72÷(1+3%)×2%=0.48(万元)

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