首页/ 题库 / [问答题]某手表生产企业为增值税一般纳税人,生产各的答案

某手表生产企业为增值税一般纳税人,生产各类高中低档手表,成本中的外购比例为60%,2015年2月底留抵税额2300元,3月发生以下业务:(1)邮寄进口有商业价值的货样手表2只,支付价款和邮寄费共计4000欧元;进口生产设备一台,合同货值1000000元,境外抵达口岸的运输费用20000元,保险费无法查明;将进口设备替换掉已使用8年的旧设备,将替换下的旧设备转让,旧设备原价600000万元,转让价200000元;(2)外购零件一批,取得增值税专用发票注明价款2000000元,增值税340000元,支付运输费,取得一般纳税人开具的增值税专用发票注明价款6363.64元,当月因管理不善意外丢失10%,因雷电造成库房受损导致损失了20%;(3)以市场价外购野营帐篷10顶,取得增值税专用发票注明价款3000元,增值税510元,用于企业内部职工的福利;(4)将每只成本9000元的高档手表10只移送非独立核算门市部销售,当月售出7只,每只价税合并收取12800元;销售中档石英表500只给甲商场,取得不含税销售收入200000元;销售低档石英表20000只给乙批发站,含税金额1638000元,由于与乙批发站的长期合作关系,另无偿赠送批发站同类手表2000只用于对外宣传;(5)为表彰先进员工,给本企业“十佳”员工10人每人发放礼品套盒一个,内有本企业生产的高档手表和中档手表各一只;(6)受托为某服装厂厂庆加工纪念表1000只,消耗的原辅材料均由手表生产企业提供,向服装厂收取支票150000元,为材料及加工费、利润合计,开具普通发票;(7)将新研制的一种卡通玩具表10000只用于市场推广宣传赠送给客户,成本价1000000元,成本利润率为10%,该新型手表无同类产品市场销售价格:(8)当月因管理不善毁损低档石英表一批,账面成本25000元。其他资料:以上相关发票均已通过税务机关认证;1欧元折合7元人民币,手表关税税率假定为30%;设备关税税率为10%;高档手表消费税税率为20%。 该企业当月进口应纳的关税;

问答题
2021-07-19 12:44
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正确答案
该企业当月进口应纳的关税有商业价值的货样手表应纳关税=4000×7×30%=28000×30%=8400(元)进口设备应纳关税=(1000000+20000)×(1+0.3%)×10%=1023060×10%=102306(元)合计应纳进口关税=8400+102306=110706(元)

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