某啤酒厂（增值税一般纳税人）10月销售A型啤酒20吨给副食品公司，开具的增值税专用发票上注明价款58 000元，另收取包装物押金3 000元；同时销售B型啤酒10吨给宾馆，开具普通发票取得收入32 760元，另收取包装物押金1 500元。该啤酒厂10月应缴纳的消费税是（）。 -题库考试答案搜索网

某啤酒厂（增值税一般纳税人）10月销售A型啤酒20吨给副食品公司，开具的增值税专用发票上注明价款58 000元，另收取包装物押金3 000元；同时销售B型啤酒10吨给宾馆，开具普通发票取得收入32 760元，另收取包装物押金1 500元。该啤酒厂10月应缴纳的消费税是（）。

单选题

2021-07-17 21:02

A、5000元
B、7000元
C、7200元           
D、7500元

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正确答案

C

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第三章消费税法

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