<p><span style="font-family:'微軟雅黑',sans-serif">甲、乙公司均為增值稅一般納稅人,</span>2X18<span style="font-family:'微軟雅黑',sans-serif">年</span>9<span style="font-family:'微軟雅黑',sans-serif">月</span>26<span style="font-family:'微軟雅黑',sans-serif">日,甲公司決定以生產(chǎn)經(jīng)營過程中使用的機(jī)器設(shè)備換入乙公司的專利權(quán),當(dāng)日,設(shè)備的公允價(jià)值為</span>100<span style="font-family:'微軟雅黑',sans-serif">萬元,增值稅額</span>17<span style="font-family:'微軟雅黑',sans-serif">萬元,設(shè)備為</span>2X17<span style="font-family:'微軟雅黑',sans-serif">年以</span>120<span style="font-family:'微軟雅黑',sans-serif">萬元購入,至交換日已計(jì)提折舊</span>5<span style="font-family:'微軟雅黑',sans-serif">萬元,專利權(quán)公允價(jià)值</span>100<span style="font-family:'微軟雅黑',sans-serif">萬元,增值稅額</span>8.5<span style="font-family:'微軟雅黑',sans-serif">萬元,專利權(quán)原價(jià)</span>136<span style="font-family:'微軟雅黑',sans-serif">萬元,至交換日已攤銷</span>12<span style="font-family:'微軟雅黑',sans-serif">萬元,乙公司向甲公司支付</span>8.5<span style="font-family:'微軟雅黑',sans-serif">萬元補(bǔ)價(jià),假定甲公司和乙公司上述交易涉及的增值稅進(jìn)項(xiàng)稅額按照稅法規(guī)定可抵扣且已得到認(rèn)證。甲公司換入的專利權(quán)的入賬價(jià)值為( )萬元。</span></p><p><br/></p><p><br/></p>
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["117","100","163.8","93.2"]
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