问题已解决
紅塔企業(yè)3月進(jìn)口卷煙30 箱(標(biāo)準(zhǔn)箱,每箱250條,下同),每箱核定的關(guān)稅完稅價格為30 000元,關(guān)稅稅率為20% 要求:該企業(yè)進(jìn)口環(huán)節(jié)應(yīng)納消費稅為多少?(消費稅稅率,甲類卷煙56%,乙類卷煙36%,150元/箱)
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組成計稅價格是(30000*30*1.2+30*150)/(1-56%)=255681.82
應(yīng)交消費稅是255681.82*56%+30*150=147681.82元
2022 10/12 11:36
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