首页/ 题库 / [问答题]某白酒生产企业(以下简称甲企业)为增值税的答案

某白酒生产企业(以下简称甲企业)为增值税一般纳税人,2015年7月发生以下业务:(1)向某烟酒专卖店销售薯类白酒20吨,开具普通发票,取得含税收入200万元,另收取品牌使用费50万元、包装物押金20万元。(2)提供10万元的原材料委托乙企业加工散装干红酒1000公斤,收回时向乙企业支付不含增值税的加工费1万元,乙企业没有同类消费品销售价格,已代收代缴消费税。(3)委托加工收回后将其中900公斤散装干红酒继续加工成瓶装干红酒1800瓶,以每瓶不含税售价100元通过非独立核算门市部销售完毕。将剩余100公斤散装干红酒卖给某酒店,不含税销售价为每公斤150元。(其他相关资料:白酒消费税税率为20%加0.5元/500克,其他酒类消费税税率为10%。)要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。 计算本月甲企业销售瓶装干红酒应缴纳消费税。

问答题
2021-07-19 12:44
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正确答案
本月甲企业销售瓶装干红酒应缴纳消费税=1800×100÷10000×10%-(10+1)/(1-10%)*10%*90%=1.8-1.1=0.7(万元)【提示】干红属于葡萄酒,从2015年5月1日起,葡萄酒消费税应纳税额准予扣除所耗用应税葡萄酒已纳消费税税款。答案中(10+1)/(1-10%)*10%*90%是委托乙企业加工干红酒代收代缴的消费税,然后根据领用量90%进行抵扣计算。

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