■本期應(yīng)補(bǔ)（退）稅額的計(jì)算
1.上期留抵稅額（本月數(shù)）＝0
2.期初掛帳留抵稅額=上期留抵稅額（本年累計(jì)）＝1000000
3.銷項(xiàng)稅額＝業(yè)務(wù)二+業(yè)務(wù)三＝170000+60000＝230000
4.進(jìn)項(xiàng)稅額＝業(yè)務(wù)四+業(yè)務(wù)五＝17000+34000＝51000
5.應(yīng)抵扣稅額合計(jì)（本月數(shù)）＝上期留抵稅額（本月數(shù)）+進(jìn)項(xiàng)稅額＝0+51000＝51000
6.實(shí)際抵扣稅額（本月數(shù)）＝51000
7.貨物的銷項(xiàng)稅額比例＝170000÷230000×100％＝73.91％
8.未抵減掛帳留抵稅額時(shí)，貨物的應(yīng)納稅額＝[銷項(xiàng)稅額-實(shí)際抵扣稅額（本月數(shù)）]×貨物的銷項(xiàng)稅額比例＝（230000-51000）×73.91％＝132298.90
9.期初掛帳留抵稅額本期抵減數(shù)＝實(shí)際抵扣稅額（本年累計(jì)）＝未抵減掛帳留抵稅額時(shí)貨物的應(yīng)納稅額與上期留抵稅額（本年累計(jì)）比較，取小值＝132298.90
10.應(yīng)納稅額＝銷項(xiàng)稅額-實(shí)際抵扣稅額（本月數(shù)）-實(shí)際抵扣稅額（本年累計(jì)）＝230000-51000-132298.90＝46701.10
11.期末留抵稅額（本月數(shù)）＝應(yīng)抵扣稅額合計(jì)（本月數(shù)）-實(shí)際抵扣稅額（本月數(shù)）＝51000-51000＝0
12.期初掛帳留抵稅額期末余額＝期末留抵稅額（本年累計(jì)）＝上期留抵稅額（本年累計(jì)）-實(shí)際抵扣稅額（本年累計(jì)）＝1000000-132298.90＝867701.10
13.本期應(yīng)補(bǔ)（退）稅額＝應(yīng)納稅額合計(jì)-預(yù)繳稅額＝46701.10-0＝46701.10