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48：不得抵扣的進(jìn)項(xiàng)稅額＝當(dāng)期無(wú)法劃分的全部進(jìn)項(xiàng)稅額×（當(dāng)期簡(jiǎn)易計(jì)稅方法計(jì)稅項(xiàng)目銷(xiāo)售額＋非增值稅應(yīng)稅勞務(wù)營(yíng)業(yè)額＋免征增值稅項(xiàng)目銷(xiāo)售額）÷（當(dāng)期全部銷(xiāo)售額＋當(dāng)期全部營(yíng)業(yè)額），即可以抵扣的進(jìn)項(xiàng)稅額=0.65-0.65*200/(400+200+200)=0.49萬(wàn)元 49：銷(xiāo)項(xiàng)稅額=36+218/(1+9%)*9%-218/(1+9%)*2%+200*5%=60萬(wàn)元 進(jìn)項(xiàng)稅額=4.5+36.4+1.3+0.49=42.69萬(wàn)元 應(yīng)繳納增值稅=60-42.69=17.31萬(wàn)元