17%税率时,不含税价=672÷(1+17%)=574.36 16%税率时,574.36的含税价=574.36×(1+16%)=666.26 两者含税价的差额=672-666.26=5.74
1、盈亏换汇比=外汇买入价/(1-退税率/(1+增值税率))=6.82/(1-0.13/1.17)=7.67
应税部份与退税部份的比例:(17%-15%)/(1-(17%-15%)) = 0.020408163265306