首页/ 题库 / [问答题]某市卷烟厂为增值税一般纳税人,主要生产山的答案

某市卷烟厂为增值税一般纳税人,主要生产山庄牌卷烟,该品牌卷烟平均不含税售价每标准条55元,最高不含税售价每标准条58元。2014年10月发生如下几笔业务:(1)从甲卷烟厂购入一批已税烟丝,取得防伪税控系统开具的增值税专用发票,注明价款30万元,增值税税额5.1万元;从某供销社购进烟丝,取得普通发票,价税合计金额11.7万元,未取得税务机关可扣税证明。上述货物均已经验收入库。(2)进口一批烟丝,关税完税价格100万元,关税税额5万元。海关征收进口环节相关税金后放行。(3)将国内采购和进口的烟丝均领用了40%,用于生产山庄牌卷烟。(4)与某商场批发部签订赊销合同,按照平均不含税售价将本厂生产的20标准箱山庄牌卷烟销售给该商场,合同约定当月结款50%,但是商场因资金周转问题,实际只支付了40%的款项。(5)当月对某烟酒批发站按照平均价销售100标准箱山庄牌卷烟,取得不含税销售额137.5万元。(6)用10标准箱山庄牌卷烟向某烟酒批发站换取一批白酒。已知:1标准箱=250标准条,1标准条=200支,烟丝消费税税率为30%,山庄牌卷烟消费税税率为36%加0.003元/支。 该卷烟厂本月应纳进口环节消费税税额;

问答题
2021-07-19 12:44
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正确答案
该卷烟厂本月应纳进口环节消费税税额=(100+5)/(1-30%)×30%=45(万元)。

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