问题已解决
單選題 用于換取生產(chǎn)資料和消費資料,投資入股和抵償債務(wù)的,消費稅計稅依據(jù)為 A 不繳納消費稅 B 按最高銷售價格作為計稅依據(jù) C 按當(dāng)月同類消費品的銷售價格作為計稅依據(jù) D 應(yīng)當(dāng)按當(dāng)月價格加權(quán)平均價格作為計稅依據(jù)



你好,選擇
B按最高銷售價格作為計稅依據(jù)
2020 03/26 16:47

84784992 

2020 03/26 16:48
根據(jù)消費稅的有關(guān)規(guī)定,下列納稅人自產(chǎn)自用應(yīng)稅消費品不繳納消費稅的是( )。
A
高爾夫球具廠用于本企業(yè)職工福利的自產(chǎn)球具
B
汽車廠用于捐贈貧困地區(qū)的自產(chǎn)汽車
C
日化廠用于贈送客戶樣品的自產(chǎn)化妝品
D
卷煙廠用于生產(chǎn)卷煙的自制煙絲

鄒老師 

2020 03/26 16:49
你好,選擇
D卷煙廠用于生產(chǎn)卷煙的自制煙絲

84784992 

2020 03/26 16:49
計算題
某化妝品公司將一批自產(chǎn)的高檔化妝品用作職工福利,查知無同類產(chǎn)品銷售價格,其生產(chǎn)成本為8500元。成本利潤率為20%,化妝品適用稅率為15%,計算應(yīng)納消費稅稅額。

鄒老師 

2020 03/26 16:50
你好
應(yīng)納消費稅稅額=8500*(1+20%)/(1-15%) *15%

84784992 

2020 03/26 16:51
某卷煙生產(chǎn)企業(yè)本月加工一批卷煙作為禮品送給關(guān)系戶及分發(fā)給本企業(yè)職工,該批卷煙共200標(biāo)準箱(每標(biāo)準箱50000支),成本為400萬元。該企業(yè)無同類產(chǎn)品。請計算該批卷煙應(yīng)征消費稅額。(甲類卷煙消費稅稅率56%+每支0.003元)

鄒老師 

2020 03/26 16:52
同學(xué)您好,因答疑老師答題有時間限制,請分別對不同的問題,進行一題一問,方便老師解答。

84784992 

2020 03/26 16:53
華星化工廠本月銷售高檔化妝品100萬元,外購原材料已經(jīng)繳納過消費稅。本月原材料月初庫存外購已稅化妝品20萬元,月末庫存外購已稅化妝品10萬元。本月購進已稅化妝品40萬元。原材料與化妝品都適用15%的消費稅稅率。要求計算本月該廠化妝品應(yīng)納稅消費稅為多少萬元。

鄒老師 

2020 03/26 16:54
同學(xué)您好,因答疑老師答題有時間限制,請分別對不同的問題,進行一題一問,方便老師解答。

84784992 

2020 03/26 16:56
下列說法正確的是
A
納稅人用于連續(xù)生產(chǎn)其他應(yīng)稅消費品不征增值稅
B
納稅人用于連續(xù)生產(chǎn)其他應(yīng)稅消費品不征消費稅
C
納稅人用于連續(xù)生產(chǎn)非應(yīng)稅消費品征收消費稅
D
納稅人用于連續(xù)生產(chǎn)非應(yīng)稅消費品征收增值稅

鄒老師 

2020 03/26 16:58
你好,選
C納稅人用于連續(xù)生產(chǎn)非應(yīng)稅消費品征收消費稅
D納稅人用于連續(xù)生產(chǎn)非應(yīng)稅消費品征收增值稅
