题目内容
(请给出正确答案)
[单选题]
某家电销售企业为增值税一般纳税人。2019 年5月销售H型空调80台,每台含税价款3390元;采取“以旧换新”方式销售同型号空调20台,每台旧空调作价390元,实际每台收取款项3000元。根据增值税法律制度的规定,该企业当月上述业务增值税销项税额为()元(2015年改编)
A.40800
B.39000
C.47736
D.49725
答案
B、39000
如果结果不匹配,请 联系老师 获取答案
A.40800
B.39000
C.47736
D.49725
B、39000
A.0.85
B.1.54
C.2.54
D.2.38
40800
42500
47736
49725
[80 x2900÷ (1+16%) +20×2320÷ (1+16%)] ×16%=240000
(80×2900 +20 x2320) x16%=44544
[80 x2900÷ (1+1 6%) +20× (580 +2320) ÷ (1+16%)] ×16%=40006
[80 x2900÷ (1+1 6%) +20×2320] ×16%=39424
A.40800
B.19550
C.21250
D.1700
A.6.77
B.2.77
C.18
D.16.89
A.10.66
B.10.4
C.6.86
D.14.04
A.21.37
B.19.66
C.25.00
D.23.00
A.4800
B.4460.69
C.4160
D.1853
A.23.00
B.25.00
C.21.37
D.19.66
A.2.78
B.3.46
C.3.62
D.3.74