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[单选题]
甲首饰店是增值税的一般纳税人,2019年8月采取以旧换新方式销售纯金项链10条,每条新项链的含税售价为4520元,收购的旧项链每条含税售价为1130元。已知金项链增值税税率为13%,这家首饰店当月该笔业务增值税销项税额为()元。
A.6400
B.8000
C.3900
D.1600
查看答案
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A.6400
B.8000
C.3900
D.1600
A.113×13%
B.(113+11.3)×13%
C.113÷(1+13%)×13%
D.(113+11.3)÷(1+13%)×13%
A.20000
B.4000
C.16250
D.12000
A.339000020%+50x2000x0.5=728000元)
B.3390000/(1+13%)x20%+50x2000x0.5=650000元
C.3390000x20%=678000(元)
D.3390000/(1+13%)x20%=600000元
A.19.8
B.18.6
C.18
D.16.8
A.1.83万元
B.3.67万元
C.8.26万元
D.16.51万元
A.0.35
B.0.44
C.0.16
D.0.39
A.46450
B.38000
C.35000
D.43450
A.0
B.2.6
C.13
D.15.6
A.400x678/ (1 + 13%) x 15% = 36000(元)
B.400x678x15% = 40680 (元)
C.(400+30) x678/(1+13%) x15% =38700 (元
D.(400+30)x678x13%=37900.2(元)
A.80
B.146.27
C.236
D.256.28
A.2.95
B.3.00
C.4.43
D.4.50