增值税练习题1题销项税额=(200+300+40)17%=91.8进项税额=(50-10)13%+10017%+8017%+27%=35.94应纳税额=91.8-35.94=55.86 (万元)2题销项税额=80028090%+500280+60000/(1+17%)17%=66789.95进项税额=70007%+17%=24290应纳税额=66789.95-24290=42499.95 (元)3题销项税额=(50000+1000+800+100+2000)0.2+1(1+17%)17%=1566.47进项税额=680+207%+15=696.40应纳税额=1566.47-696.40=870.07 (万元)4题进项税额=35700+1700+6800+5100+18500=67800销项税额=50000+81900/(1+17%)+1170100/(1+17%)+7000(1+10%)17%=72709应纳税额=72709-67800=4909
