首页/ 题库 / [问答题]某摩托车生产企业为增值税一般纳税人,20的答案

某摩托车生产企业为增值税一般纳税人,2014年3月8日,向某大型商场销售摩托车一批,开具增值税专用发票,取得不含增值税销售额300万元,增值税额51万元;2014年3月12日,向某单位销售摩托车一批,开具普通发票,取得含增值税销售额58.5万元;2014年4月,将生产的摩托车30辆用作职工福利(无同类销售价格,该批摩托车每辆成本为0.9万元);2014年5月期间,将生产的摩托车50辆,以每辆出厂价12000元(不含增值税)给自设非独立核算的门市部,门市部又以每辆17550元(含增值税)全部售出给消费者;2014年6月,委托乙公司加工一批摩托车,提供的材料成本为129万元,支付乙公司加工费11万元(不含税),当月收回该批委托加工的摩托车,乙公司没有同类摩托车销售价格。(其他资料:假定摩托车的气缸容量均在250毫升以上,适用消费税税率10%,摩托车的全国平均成本利润率是6%。) 计算该企业4月份将摩托车用于职工福利应纳的消费税;

问答题
2021-07-19 12:44
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正确答案
4月份摩托车用作职工福利应纳消费税为[0.9+(0.9×6%)]÷(1-10%)×30×10%=3.18(万元);

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