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位于某市的甲地板厂在2017年1月份购进一批木材,取得增值税专用发票注明不含税价格800 000元,当月委托位于县城的乙工厂加工成实木地板,支付不含税加工费150 000元。乙工厂2月份交付50%的实木地板,3月份完工交付剩余部分。已知实木地板消费税税率为5%,乙工厂3月应代收代缴城市维护建设税( )。

单选题
2021-07-17 21:03
A、1250元
B、1750元
C、2500元
D、3500元
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正确答案
A

试题解析

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