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甲地板厂(以下简称“甲厂”)的答案

甲地板厂(以下简称“甲厂”)生产实木地板,2017年8月发生下列业务:

(1)外购一批实木素板并支付运费,取得增值税专用发票注明素板金额50万元、税额8.5万元;取得增值税专用发票注明运费金额1万元、税额0.11万元。

(2)甲厂将外购素板40%加工成A型实木地板,当月对外销售并开具增值税专用发票注明销售金额40万元、税额6.8万元。

(3)受乙地板厂(以下简称“乙厂”)委托加工一批A型实木地板,双方约定由甲厂提供素板,乙厂支付加工费。甲厂将剩余的外购实木素板全部投入加工,当月将加工完毕的实木地板交付乙厂,开具增值税专用发票注明收取材料费金额30.6万元、加工费5万元,甲厂未代收代缴消费税。

(其他相关资料:甲厂直接持有乙厂30%股份,实木地板消费税税率为5%)

要求:根据上述资料,按照下列序号回答问题,如有计算需计算出合计数。

计算业务(2)应缴纳的消费税税额。

问答题
2021-07-19 12:44
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正确答案
业务(2)应缴纳的消费税=40×5%-50×5%×40%=1(万元)

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