问题已解决
老師第五小問20000*30%*60%是從哪里算出來的,麻煩解答
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同學(xué)你好,從C企業(yè)購得煙絲,注明的稅額是600元,C企業(yè)是小規(guī)模納稅人,所以征收率是3%
該批煙絲價格=600/3%=20000
由于該批煙絲領(lǐng)用60%,且煙絲的消費稅稅率為30%,所以煙絲應(yīng)交的消費稅=20000*30%*60%
2021 10/12 00:33
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2021 10/12 00:42
煙絲生產(chǎn)雪茄也是連續(xù)生產(chǎn)應(yīng)稅消費品,消費稅不可以抵扣嗎?
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2021 10/12 00:50
煙絲生產(chǎn)雪茄不可以抵扣的;
稅法規(guī)定連續(xù)生產(chǎn)可以抵扣的只有卷煙,沒有雪茄
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