In 2008, an enterprise destroyed a batch of materials, and the book cost was 65,438+0,065,438+0,000 yuan, of which the freight was 65,438+0, in 30 yuan. The loss of the enterprise was confirmed by the tax authorities. The deductible is 1 1804.68.

Calculation process10100 *1.17+130/0.93 * =1817+/

Because the book cost of materials does not include the input value-added tax paid at the time of purchase, materials are lost. Like the last user, the input tax cannot be deducted, so it has to be transferred from the input tax and included in the loss. At the same time, reduce the input tax of value-added tax.

The same is true of material freight. When it happens, 7% of it is included in the input tax, and only 93% of the freight is included in the cost. Divide the book freight by 93% to get the total freight at the time of occurrence.

hope this helps