(1)销项税额＝42×17%＝7.14(万元) (2)进项税额 =3.91+(42+2.1)×13%-1.36 =3.91+5.733-1.36 ＝8.28(万元) (3)应纳增值税税额 =7.14-8.28＝-1.14(万元)(4)企业期末留抵进项税额 =0.5+1.14=1.64(万元)
