试题与答案

根据下列题目已知条件,回答下列问题。 某公司为一家生产汽车的企业,该企业有一条价值

题型:单项选择题

题目:

根据下列题目已知条件,回答下列问题。
某公司为一家生产汽车的企业,该企业有一条价值为40万元的生产线,准备长期使用。我国的会计制度规定该固定资产的预计使用年限为5~8年,预计净残值为2万元,在提取折旧时采取直线法计提。假定该企业资金成本为10%。

当该企业作为一般纳税人时,应交纳的增值税总额为( )万元。

A.5.8

B.6.4

C.7.6

D.8.5

答案:

参考答案:D

解析: 一般纳税人计算本月应纳增值税额采用当期购进扣税法,其计算公式为:应纳税额=当期销项税额-当期进项税额=160×17%-110×17%=8.5(万元)。

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