1當(dāng)月可以抵扣進(jìn)項(xiàng)合計(jì)是 15*13% +5*3% 4.8=6.9 當(dāng)月銷(xiāo)項(xiàng)稅合計(jì)是 81.9/（1+ 13%）*13%=9.42 當(dāng)月應(yīng)交增值稅9.42-6.9=2.52 2.當(dāng)月可以抵扣進(jìn)項(xiàng)合計(jì)是 60000*13%=7800 當(dāng)月銷(xiāo)項(xiàng)稅合計(jì)是 （397800+ 14040）/（1 13%）*13% +88000/（1+ 9%）*9%=54645.88 當(dāng)月應(yīng)交增值稅的計(jì)算 54645.88-7800=46845.88 3當(dāng)月應(yīng)交增值稅的計(jì)算是 18540/（1 93%）*3% 945000/（19 3%）*2%=1413.79 9 4當(dāng)月可以抵扣進(jìn)項(xiàng)合計(jì)是 200000*13%=26000 當(dāng)月銷(xiāo)項(xiàng)稅合計(jì)是 3200*300/1.13*13%9 （2800*1009 200*50）/1.13*13% +100*2500*50%/1.13*13%=158185.84 當(dāng)月應(yīng)交增值稅158185.84-26000=132185.84