2017稅務(wù)師《涉稅服務(wù)實(shí)務(wù)》考點(diǎn):增值稅申報操作規(guī)范(一)
(6)辦公樓的水,、電費(fèi)、通訊費(fèi)和通行費(fèi)的進(jìn)項(xiàng)稅額
①水費(fèi)的進(jìn)項(xiàng)稅額=0.06(萬元)
②電費(fèi)的進(jìn)項(xiàng)稅額=0.85(萬元)
③通訊費(fèi)的進(jìn)項(xiàng)稅額=0.18+0.11=0.29(萬元)
?、苷{(diào)整公路通行費(fèi)的進(jìn)項(xiàng)稅額
=0.412÷(1+3%)×3%=0.012(萬元)
⑤一級公路等通行費(fèi)的進(jìn)項(xiàng)稅額
=1.05÷(1+5%)×5%=0.05(萬元)
上述進(jìn)項(xiàng)稅額合計
=0.06+0.85+0.29+0.012+0.05=1.262(萬元)
這部分進(jìn)項(xiàng)稅額,因無法分清用于哪個項(xiàng)目,,應(yīng)通過計算確定不能抵扣的進(jìn)項(xiàng)稅額作進(jìn)項(xiàng)稅額轉(zhuǎn)出(假定僅就工程收入進(jìn)項(xiàng)分配,且合理),。在具體處理時,,通常先全額抵額,,再作進(jìn)項(xiàng)稅額轉(zhuǎn)出。
C市政工程項(xiàng)目使用不得抵扣的進(jìn)項(xiàng)稅額=1.262×5000÷(2000+3000+5000)=0.631(萬元)
當(dāng)期允許抵扣銷項(xiàng)稅額的進(jìn)項(xiàng)稅額
=377.8+0.25+91.33+6.8+13.6+(1.262-0.631)
=490.411(萬元)
3.當(dāng)期進(jìn)項(xiàng)稅額轉(zhuǎn)出
(1)板材被盜應(yīng)轉(zhuǎn)出的進(jìn)項(xiàng)稅額
=10×17%=1.7(萬元)
(2)新辦公樓建造項(xiàng)目領(lǐng)用已抵扣的進(jìn)項(xiàng)稅額,,應(yīng)轉(zhuǎn)出的進(jìn)項(xiàng)稅額=300×17%×40%=20.4(萬元)
進(jìn)項(xiàng)稅額轉(zhuǎn)出合計=1.7+20.4=22.1(萬元)
4.簡易計稅辦法應(yīng)繳納的增值稅
(1)C市政工程應(yīng)繳納的增值稅
=(5150-1030)÷(1+3%)×3%=120(萬元)
(2)預(yù)收周轉(zhuǎn)材料租金應(yīng)繳納的增值稅
=5.15÷(1+3%)×3%=0.15(萬元)
(3)商鋪出售應(yīng)繳納的增值稅
=(252.5-200)÷(1+5%)×5%=2.5(萬元)
(4)舊設(shè)備出售應(yīng)繳納的增值稅
=20.6÷(1+3%)×2%=0.4(萬元)
簡易計稅辦法應(yīng)納稅額合計
=120+0.15+2.5+0.4=123.05(萬元)
5.預(yù)繳的增值稅
(1)B建筑項(xiàng)目已預(yù)繳的增值稅=41.94(萬元)
(2)C市政工程項(xiàng)目已預(yù)繳的增值稅=120(萬元)
可抵減應(yīng)納稅額的預(yù)繳增值稅
=41.94+120=161.94(萬元)
6.當(dāng)期應(yīng)納增值稅額
=548.5-490.411+22.1+123.05-161.94=41.299(萬元)
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