问题已解决
委托個體小規(guī)模納稅人生產(chǎn)10噸白酒,本廠提 供原材料成本3.5萬元,支付加工費(fèi) 1060元(不含稅),收回后裝瓶出售,取得不含稅收入80 000元,銷項稅額10400元 消費(fèi)稅怎么算?
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你好,是計算委托加工環(huán)節(jié)對方代收的消費(fèi)稅,還是銷售環(huán)節(jié)繳納的消費(fèi)稅??
2022 11/02 21:23
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2022 11/02 21:33
委托加工。這個銷售時消費(fèi)稅要交嗎
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2022 11/02 21:34
你好,委托加工環(huán)節(jié)對方代收的消費(fèi)稅=(3.5萬+1060+10*2000*0.5)/(1—20%)*20%+10*2000*0.5
銷售時,是需要繳納消費(fèi)稅的?
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