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甲礼花厂2017年6月发生如的答案

甲礼花厂2017年6月发生如下业务：

（1）委托乙厂加工一批焰火，甲厂提供原材料成本为37.5万元当月乙厂将加工完毕的焰火交付甲厂，开具增值税专用发票注明收取加工费5万元；

（2）将委托加工收回的焰火60%用于销售，取得不含税销售额38万元，将其余的40%用于连续生产A型组合焰火；

（3）将生产的A型组合焰火的80%以分期收款方式对外销售，合同约定不含税销售额36万元，6月28日收取货款的70%7月28日收取货款的30%当月货款尚未收到另将剩余的20%焰火赠送给客户。

（其他相关资料：焰火消费税税率为15%）

 要求：根据上述资料，按照下列序号回答问题，如有计算需计算出合计数。

判断业务（2）中用于销售的焰火是否应缴纳消费税并说明理由，如果需要缴纳，计算应缴纳的消费税

问答题
2021-07-19 12:44
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正确答案
业务(2)中用于销售的焰火应该缴纳消费税委托加工的应税消费品在提取货物时已由受托方代收代缴了消费税,委托方以高于受托方的计税价格出售的,需按照规定申报缴纳消费税,在计税时准予扣除受托方已代收代缴的消费税应纳消费税=38×15%-7.5×60%=1.2(万元)
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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