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甲企业为高尔夫球及球具生产厂的答案

甲企业为高尔夫球及球具生产厂家,是增值税一般纳税人。2013年10月发生以下业务:

(1)购进一批PU材料,增值税专用发票注明价款10万元、增值税税款1.7万元,委托乙企业将其加工成100个高尔夫球包,支付加工费2万元、增值税税款0.34万元,取得增值税专用发票;乙企业当月销售同类球包不含税销售价格为0.25万元/个。

(2)将委托加工收回的球包批发给代理商,收到不含税价款28万元。

(3)购进一批碳素材料、钛合金,增值税专用发票注明价款150万元、增值税税款25.5万元,委托丙企业将其加工成高尔夫球杆,支付加工费30万元、增值税税款5.1万元,取得增值税专用发票。

(4)委托加工收回的高尔夫球杆的80%当月已经销售,收到不含税价款300万元,尚有20%留存仓库。

(5)主管税务机关在11月初对甲企业进行税务检查时发现,乙企业已经履行了代收代缴消费税的义务,丙企业未履行代收代缴消费税义务。

(其他相关资料:高尔夫球及球具消费税税率为10%,以上取得的增值税专用发票均已通过主管税务机关认证) 要求:根据上述资料,按序号回答下列问题,如有计算,每问需计算出合计数。

计算甲企业批发球包应缴纳的消费税。

问答题
2021-07-19 12:44
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正确答案
委托方收回的应税消费品,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。甲企业批发球包应缴纳的消费税=28×10%-2.5=0.3(万元)。

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