[单选题] 提问人:匿名网友 提问时间:2021-08-24

A foreign trade corporation in Shanghai with import and export rights as a small-scale taxpayer in VAT, the businesses incur in May 2014:(1) Buy 570 units of TV in batches. In the first batch, 350 units were purchased and the per price was RMB 2,500; in the second batch, 220 units were purchased and the unit price was RMB 2,400 (all obtaining the special VAT invoice)(2) 570 unites TV which brought from outside declares export, the offshore unit price was USD 700 per unit, the exchange earnings accounted as sales value.Calculate the amount of VAT refund from export business by the foreign trade corporation in May. (The USD:RMB exchange rate is 1:6.2, tax refund rate is 13%)


A .185,590
B .182,390
C .181,060
D .187,820

提问人:匿名网友 提问时间:2021-08-24

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