增值稅一般納稅人 (1)從東風(fēng)煙絲廠購(gòu)進(jìn)已稅煙絲 200 噸,每噸不含增值稅單價(jià)為 2 萬(wàn)元,取得東風(fēng)煙絲廠開(kāi)具的增值稅專用發(fā)票,發(fā)票上注明貨款 400 萬(wàn)元,增值稅 52 萬(wàn)元。 (2)向農(nóng)業(yè)生產(chǎn)者收購(gòu)煙葉 30 噸,收購(gòu)憑證上注明支付收購(gòu)貨款 42 萬(wàn)元,另支付運(yùn)輸費(fèi)用3萬(wàn)元,取得運(yùn)輸公司開(kāi)具的普通發(fā)票:煙葉驗(yàn)收入庫(kù)后,又將其運(yùn)往東風(fēng)煙絲廠加工成煙絲,取得東風(fēng)煙絲廠開(kāi)具的增值稅專用發(fā)票,發(fā)票上注明支付加工費(fèi) 8 萬(wàn)元,增值稅 1.04 萬(wàn)元,勝利卷煙廠收回?zé)熃z時(shí)東風(fēng)煙絲廠未代收代繳消費(fèi)稅。 (3) 勝利卷煙廠生產(chǎn)領(lǐng)用外購(gòu)已稅煙絲 150 噸,生產(chǎn)卷煙 20000 標(biāo)準(zhǔn)箱,當(dāng)月銷售給卷煙專賣商 18 000 箱,取得不含增值稅銷售額 36000 萬(wàn)元. 已知購(gòu)進(jìn)貨物所取得的相關(guān)憑證均已經(jīng)稅務(wù)機(jī)關(guān)認(rèn)證為合法,有效的憑證。6月應(yīng)繳納的增值稅稅額和消費(fèi)稅稅額。
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