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某煤炭生产企业为增值税一般纳的答案

某煤炭生产企业为增值税一般纳税人,2018年2月生产经营业务如下:

(1)采用分期收款方式销售自行开采的原煤200万吨,不含税销售价格为6000元/吨,合同规定,货款分两个月支付,2月底之前支付60%,其余货款于3月底前支付完毕。

(2)移送自行开采的原煤100万吨用于生产洗煤,当月采用直接收款方式对外销售洗煤20万吨,不含税销售额40000万元;采用预收货款方式向甲企业销售洗煤60万吨,不含税销售额120000万元,合同约定3月10日发货,并收回剩余货款。

(3)进口原煤40万吨,用于加工选煤,进口原煤共支付买价72000万元,运抵我国境内输入地点起卸前的运输费320万元、装卸费用60万元、保险费110万元;当月对外销售加工的选煤15万吨,取得不含税销售额37500万元。

(4)从增值税一般纳税人处购置加工洗煤的机器设备10台,每台不含税单价26万元,取得增值税专用发票;支付含税运输费用4万元,取得税务机关代增值税专用发票。

(5)移送自行开采的原煤80万吨用于生产居民用煤炭制品;当月批发销售居民用煤炭制品16万吨,开具增值税专用发票取得不含税销售收入96000万元。

(6)直接零售给消费者个人居民用煤炭制品2.8万吨,零售价格6500元/吨。

(7)销售自己使用过的机器设备4台,每台零售价格8.2万元,该设备系2007年购入的,未抵扣过进项税额。

(其他相关资料;假定原煤资源税税率为8%,关税税率为2%,洗选煤的折算率为80%,上述相关票据均已经过比对认证。)

计算该煤炭生产企业2月份购进机器设备准予抵扣的增值税进项税额。

问答题
2021-07-19 12:45
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正确答案
购进机器设备准予抵扣的增值税进项税额=26×10×17%+4÷(1+3%)×3%=44.32(万元)。

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