某生產(chǎn)企業(yè)為增值稅一般納稅人,適用增值稅稅率為13%,2019年8月有關(guān)生產(chǎn)經(jīng)營業(yè)務(wù)如下: (1)銷售甲產(chǎn)品給某大商場,開具增值稅專用發(fā)票,取得不含稅銷售額80萬元。另外,開具普通發(fā)票,取得銷售甲產(chǎn)品的送貨運(yùn)輸費(fèi)5.8萬元。 (2)銷售乙產(chǎn)品,開具普通發(fā)票,取得含稅銷售額29.25萬元。 (3)將資產(chǎn)的一批新產(chǎn)品用于對外捐贈,成本價(jià)為20萬元,成本利潤率為10%,該新產(chǎn)品無同類產(chǎn)品市場銷售價(jià)格。 (4)銷售使用過的摩托車5輛,開具普通發(fā)票,上面注明每輛取得銷售額1萬元 (5)購進(jìn)貨物取得增值稅專用發(fā)票,注明支付的貨款60萬元、進(jìn)項(xiàng)稅額9.6萬元,貨物驗(yàn)收入庫。另外,支付購貨的運(yùn)輸費(fèi)用6萬元,取得運(yùn)輸公司開具的增值稅專用發(fā)票。 (6)向農(nóng)業(yè)生產(chǎn)者購進(jìn)免稅農(nóng)產(chǎn)品一批,支付收購價(jià)30萬元,支付給運(yùn)輸單位的運(yùn)費(fèi)5萬元,取得相關(guān)合法扣稅憑證,本月下旬將購進(jìn)的農(nóng)產(chǎn)品的20%用于本企業(yè)職工福利 (7)當(dāng)月租入商用樓房一層,取得對方開具增值稅專用發(fā)票上注明的稅額為5.8萬元,該樓房的1/3用于工會的集體福利項(xiàng)目,其余為企業(yè)管理部門使用 要求:以上相關(guān)票據(jù)均符合稅法的規(guī)定,請按下列順序計(jì)算回答問題:
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