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    金牌答疑老師解答
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    沫沫老師

    職稱中級會計師,初級會計師

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    您好同學:
    增值稅屬于價外稅,合同簽訂的249是含17%的稅金,其中收入是249/1.17=212.82萬元,稅金是249/1.17*0.17=36.18萬元,稅率降低后降低的只是稅金的部分,因此降低后的合同總金額=212.82*1.13=240.49萬元,差價=249-240.49=8.51萬元

    2020-12-30 12:43

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