问题已解决
1、某酒廠1月發(fā)生以下業(yè)務(wù):(1)銷售自產(chǎn)白酒5噸,取得不含稅收入5.8萬元,貨款已收到;(2)為廠慶活動(dòng)特制白酒1000kg,全部發(fā)放職工,無同類產(chǎn)品售價(jià),成本為每千克15元;(白酒定額稅率為0.5元/斤,比率稅率為20%,成本利潤率為10%,藥酒比率稅率為10%。)要求:(1)根據(jù)資料(1)業(yè)務(wù)計(jì)算應(yīng)納的消費(fèi)稅稅額;(2)將自產(chǎn)白酒發(fā)給本廠職工,是否應(yīng)視同銷售?如果是,計(jì)算該酒廠當(dāng)月視同銷售白酒應(yīng)納的消費(fèi)稅稅額
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(1)根據(jù)資料(1)業(yè)務(wù)計(jì)算應(yīng)納的消費(fèi)稅稅額5.8*20%+5*2000*0.5/10000=1.66
2021 12/28 14:54
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暖暖老師 
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2021 12/28 14:55
(2)將自產(chǎn)白酒發(fā)給本廠職工,是視同銷售
應(yīng)交消費(fèi)稅是(15000*1.1)/(1-10%)*10%
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2021 12/28 15:16
為什么第二問里面是÷(1-10%) 而不是÷(1-20%)
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2021 12/28 15:18
比例稅率是20%
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2021 12/28 15:18
白酒的比率稅率
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2021 12/28 15:25
(2)將自產(chǎn)白酒發(fā)給本廠職工,是視同銷售
應(yīng)交消費(fèi)稅是(15000*1.1+1000*2*0.5)/(1-20%)*20%+1000*2*0.5
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2021 12/28 15:26
好滴 謝謝啦
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2021 12/28 15:28
不客氣麻煩給予五星好評
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