![](https://static.youtibao.com/asksite/comm/h5/images/m_q_title.png)
[单选题]
甲餐饮企业为增值税一般纳税人。2019年10月,甲餐饮企业提供餐饮服务取得不含税销售额80万元。根据增值税法律制度的规定,该企业当月的销项税额为()万元
A.4.8
B.8.8
C.10.4
D.13
![](https://static.youtibao.com/asksite/comm/h5/images/m_q_a.png)
A、4.8
解析:餐饮服务按照“生活服务”缴纳增值税增值税税率为6%销项税额=80×6%=48(万元)
![](https://static.youtibao.com/asksite/comm/h5/images/solist_ts.png)
A.4.8
B.8.8
C.10.4
D.13
A、4.8
解析:餐饮服务按照“生活服务”缴纳增值税增值税税率为6%销项税额=80×6%=48(万元)
A.2.95
B.3.00
C.4.43
D.4.50
A.676
B.4601.77
C.598.23
D.757
A.8000
B.7216.55
C.8320
D.8371
A.6
B.6.1
C.6.88
D.6.78
A.(113+2.26) ÷ (1+13%) ×13%=13.26 (万元)
B.113÷ (1+13%) ×13%=13 (万元)
C.113×13%=14.69 (万元)
D.[113+2.26 ÷ (1+13%)] ×13%=14.95 (万元)
A.1981.98
B.1255.05
C.1453.98
D.1603.33
A.2500
B.3300
C.3600
D.3750
A.44
B.77.5
C.63.5
D.69
A.1900
B.2014
C.2104
D.1990
A、3
B、5
C、9
D、12