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Công ty Vanessa sản xuất bàn, ghế các loại, thuộc diện áp dụng mức thuế suất thuế giá trị gia tăng là 10%. Tháng 5/2013, kế toán báo cáo tổng số tiền mua vật tư và dịch vụ để sản xuất bàn, ghế (theo giá thanh toán) trong hóa đơn là 52,5 tỷ đồng và mức thuế suất VAT tương ứng của những mặt hàng này đều bằng 5%. Chi phí vật tư mua trong tháng 5/2013 của công ty là bao nhiêu?

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