问题已解决
老師,8?0.6,0.6是從哪里來?做這種題目是先用36去試價格嗎,解題步驟和思路能否提供一下
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?您好!很高興為您解答,請稍等
2023 10/02 16:18
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廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/02 16:31
您好,是用36%先測試是甲還是乙的,0.6=10*20*0.003
(1)進口卷煙應(yīng)納關(guān)稅=(200%2b18)*20%=43.6(萬元)
(2)進口卷煙消費稅的計算:
①定額消費稅8*10*20*0.003=4.8
②每標(biāo)準(zhǔn)條確定消費稅適用比例稅率價格=(200%2b43.6%2b10%2b8%2b4.8)/ (1-36%)/8=52.03每條價格小于70元,所以適用36%的稅率。
從價應(yīng)納消費稅= (200%2b43.6%2b10%2b8%2b4.8)/(1-36%) *36%=149.85
應(yīng)納消費稅149.85%2b4.8=154.65
(1箱250條,1條10包,1包20支,生產(chǎn)56% 和36% 及0.003支,批發(fā)11%和0.0005支) (卷煙從量 生產(chǎn)環(huán)節(jié)150元/箱,0.6元/條,批發(fā)環(huán)節(jié)250元/箱)
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m53612668 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/02 16:40
老師,題目沒給卷煙的這些各個環(huán)節(jié)從價和從量稅率,以及數(shù)字,是不是需要我們自己記憶下來?
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廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/02 16:42
您好,卷煙的消費稅要記的,白灑也要記
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