某石化企业是增值税一般纳税人，2017年4月发生以下业务：（1）从国外某石油公司进口原油50000吨，支付不含税价款折合人民币9000万元，其中包含包装费及保险费折合人民币10万元（2）开采原油10000吨，并将开采的原油对外销售6000吨，取得含税销售额2340万元，同时向购买方收取延期付款利息2.34万元、包装费1.17万元，另外支付运输费用7.02万元（3）将开采的原油1000吨通过关联公司对外销售，关联公司的对外含税售价为0.39万元/吨（4）用开采的原油2000吨加工生产汽油1300吨（其他相关资料：原油的资源税税率为10%）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计算业务（4）应缴纳的资源税额 -题库考试答案搜索网

某石化企业是增值税一般纳税人，2017年4月发生以下业务：

（1）从国外某石油公司进口原油50000吨，支付不含税价款折合人民币9000万元，其中包含包装费及保险费折合人民币10万元

（2）开采原油10000吨，并将开采的原油对外销售6000吨，取得含税销售额2340万元，同时向购买方收取延期付款利息2.34万元、包装费1.17万元，另外支付运输费用7.02万元

（3）将开采的原油1000吨通过关联公司对外销售，关联公司的对外含税售价为0.39万元/吨

（4）用开采的原油2000吨加工生产汽油1300吨（其他相关资料：原油的资源税税率为10%）

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
计算业务（4）应缴纳的资源税额

问答题

2021-07-19 12:45

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正确答案

将开采的资源税应税产品连续加工非应税产品的,于移送使用时缴纳资源税应缴纳的资源税额=2000×2340/6000/(1+17%)×10%=66.67(万元)

【注意】目前增值税税率17%已变为16%,复习备考2019年考试按照16%把握。

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八章资源税法和环境保护税法

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