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【简答题】
甲白酒制造企业为增值税小规模纳税人,适用的增值税征收率为 3% , 2018 年 12 月发生如下业务:当月销售自制白酒一批,取得不含税销售额 20 ;收取包装物押金 1 500 元,期限 6 个月。假定不考虑其他因素,计算甲白酒制造企业当月该笔业务应缴纳增值税税额的下列算式中,正确的是()。 A. 200 000×3% ＋ 1 500×3% ＝ 6 045 （元） B. 200 000×3% ＝ 6 000 （元） C. 200 000×3% ＋ 1 500÷ （ 1 ＋ 3% ） ×3% ＝ 6 043.69 （元） D. 200 000÷ （ 1 ＋ 3% ） ×3% ＋ 1 500÷ （ 1 ＋ 3% ） ×3% ＝ 5 868.93 （元）
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A.
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B.
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A.
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B.
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C.
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D.
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Have a reputation to provide good reviews in a timely fashion.
B.
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Be a leading researcher in a variety of areas with a good list of publications.
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查看完整题目与答案
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A.
充填率
B.
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查看完整题目与答案
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A.
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