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【简答题】
某电器商场为增值税一般纳税人。2007年12月份发生如下经济业务: (1)销售特种空调取得含税销售收入160000元,同时提供安装服务收取安装费20000元。 (2)销售电视机80台,每税零售单价为2400元;每售出一取得厂家给予的返利收入200元。 (3)代销一批数码相机,按含税销售总额的5%提取代销手续费15000元。 (4)当月该商场其他商品含税销售额为175500元。 (5)购进热水器50台,不含税单价为800元,货款已付;购进DVD播放机100台,不含税单价为600元。两项业务取得的增值税专用发票均已经主管税务机关认证。另有40台DVD播放机未向厂家付款。 (6)购置税控收款机一台,取得的增值税专用发票上注明的价款为70000元,增值税税额为11900元。 (7)该商场11月份有未抵扣进项税额6000元。 要求:
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B.
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