张女士为A市甲超市财务管理人员，她从2017年12月份开始建立家庭消费电子账，12月份从甲超市购买了下列商品：（1）粉底液一盒，支出400元。（2）白酒1000克，支出640元。（3）食品支出1010元，其中：橄榄油2500克，支出400元；淀粉1000克，支出10元；新鲜蔬菜50千克，支出600元。同时她对部分商品的供货渠道和价格进行了追溯，主要数据如下表：（其他相关资料：化妆品的消费税税率为15%，白酒消费税税率20%加0.5元/500克。）要求：根据上述资料，按照下列序号计算回答问题，每问需计算出合计数。计算张女士购买白酒支出中包含的消费税税额，并确定消费税的纳税人和纳税地点 -题库考试答案搜索网

张女士为A市甲超市财务管理人员，她从2017年12月份开始建立家庭消费电子账，12月份从甲超市购买了下列商品：

（1）粉底液一盒，支出400元。

（2）白酒1000克，支出640元。

（3）食品支出1010元，其中：橄榄油2500克，支出400元；淀粉1000克，支出10元；新鲜蔬菜50千克，支出600元。

同时她对部分商品的供货渠道和价格进行了追溯，主要数据如下表：

（其他相关资料：化妆品的消费税税率为15%，白酒消费税税率20%加0.5元/500克。）

要求：根据上述资料，按照下列序号计算回答问题，每问需计算出合计数。
计算张女士购买白酒支出中包含的消费税税额，并确定消费税的纳税人和纳税地点

问答题

2021-07-19 12:44

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正确答案

张女士购买白酒支出中包含的消费税税额=260×2×20%+2×0.5=104+1=105(元)纳税人为B市白酒厂,纳税地点为B市。

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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