1業(yè)務(wù)1應(yīng)交增值稅銷項(xiàng)稅是 1695/1.13*0.13=195 業(yè)務(wù)2繳納增值稅銷項(xiàng)稅是 530/1.06*0.06=30 業(yè)務(wù)3應(yīng)交增值稅銷項(xiàng)稅是 105/1.05*0.05=5 業(yè)務(wù)4繳納增值稅銷項(xiàng)稅額是 2.06/1.03*0.02=0.04 業(yè)務(wù)5繳納增值稅銷項(xiàng)稅是 1040/1.05*0.05=49.52 業(yè)務(wù)6繳納增值稅是 （266*1.2 +3）/（1-0.36）*0.13=65.45 應(yīng)交消費(fèi)稅是 （266*1.2+ 3）/（1-0.36）*0.36+ 3=184.24 當(dāng)月銷項(xiàng)稅合計(jì)是 195+ 30 +5 +0.04+ 49.52=279.56 當(dāng)月進(jìn)項(xiàng)稅額是 65.45 +180+ 19.2+ 0.78*1/3=264.91 應(yīng)交增值稅279.56-264.91=14.65