问题已解决
1.某煙草公司為增值稅一般納稅人,2018年4月購進(jìn)已稅煙絲400萬元(不含增值稅),委托W企業(yè)加工甲類卷煙300箱(250條/箱,200支/條)。W企業(yè)按每箱0.1萬元收取加工費(fèi)(不含稅),當(dāng)月全部加工完成后交由煙草公司收回,煙草公司以4萬元/箱的價(jià)格將全部300箱卷煙銷售出去。計(jì)算W企業(yè)當(dāng)月應(yīng)代收代繳的消費(fèi)稅和煙草公司銷售卷煙應(yīng)繳納的消費(fèi)稅(甲類卷煙生產(chǎn)環(huán)節(jié)的消費(fèi)稅稅率為56%加0.003元/支)。
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組成計(jì)稅價(jià)格=(材料成本+加工費(fèi)+委托加工數(shù)量×定額稅率)/(1-比例稅率)=(400+300×0.1+300×150/10 000)/(1-56%)=987.50萬元。
W企業(yè)當(dāng)月應(yīng)代收代繳的消費(fèi)稅=987.50×56%+300×150/10 000=557.50萬元。
2020 04/13 08:32
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2020 04/13 08:40
老師這個(gè)組價(jià)算的是哪一步的價(jià)格
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2020 04/13 08:42
是算你們繳納消費(fèi)稅的基礎(chǔ),是一個(gè)過渡的步驟,不是算最終的消費(fèi)稅的
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2020 04/13 08:43
煙草公司的消費(fèi)稅呢?
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2020 04/13 08:47
就是557.5萬元啊,你看w企業(yè)是代收代繳消費(fèi)稅的,實(shí)際上,就是煙草公司自己出錢繳納的消費(fèi)稅的
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2020 04/13 08:54
哦哦,老師銷售環(huán)節(jié)需要交增值稅嗎這個(gè)
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2020 04/13 08:58
需要繳納增值稅的,這個(gè)跟消費(fèi)稅是分別繳納的
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2020 04/13 09:21
老師,組價(jià)那里 300×150÷10000是啥情況
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2020 04/13 09:21
我就差這里不懂了
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2020 04/13 09:28
那給是委托加工數(shù)量×定額稅率,300是300箱,那給150是一箱香煙要收150元的消費(fèi)稅,是固定的那個(gè)10000是因?yàn)橛?jì)算出來的單元是萬元,從元轉(zhuǎn)換成萬元的
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2020 04/13 09:45
謝謝老師
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2020 04/13 09:57
不客氣
親,滿意請(qǐng)給五星好評(píng)哦
b( ̄▽ ̄)d
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