[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fqq7ml_zQCuje5ygfPnGhVypvgqTJyzVeqtMgbieFmao":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":102},[],"2025-11-06 13:28:16",229671222,[8,9,10,11],"甲礼花厂繳的增值税 =5x13%","甲礼花厂应缴纳的消费税=(37.5+5)x 15%","乙厂应缴纳的增值税 =5× 13%","乙厂应代收代缴的消费税=( 37.5+5)÷(1-15%) x 15%",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},10,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_47246267","消费税的计算(委托加工和零售)","甲礼花厂2024年10月委托乙厂加工一批焰火,甲礼花厂提供的原材料成本为37.5万元.当月乙厂将加工完华的焰火交付甲礼花厂,开具增值税专用发票注明收取加工费5万元(乙厂无同类焰火销售价格).已知,销售加工、修理修配劳务适用增值税税率为 13%,鞭炮、焰火适用消费税税率为 15%.有关甲礼花厂上述业务的税务处理,下列说法正确的有( )",[21,32,41,50,59,68,77,86,94,99],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],229671204,[25,26,27,28],"1.6","1.34","1.38","2.35","甲商场为增值税,一般纳税人2023年10月珠宝部取得金银首饰零售收入37.12万元(包括以旧换新销售金银首饰的市场零售价17.55万元)在以旧换新业务中旧首饰的作价为5.95万元,甲商场实际收取的含税金额为11.6万元,甲商场上述业务应缴纳消费税为( )(消费税税率为5%)","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],229671206,[36,37,38,39],"[20 000×(1+5%)]÷(1-20%)×20%+1×2 000×0.5=6 250元","[20 000×(1+5%)+(1×2 000×0.5)]÷(1-20%)×20%=5 500元","[20 000×(1+5%)+(1×2 000×0.5)]÷(1-20%)×20%+1×2 000×0.5=6 500元","[20 000×(1+5%)+(1×2 000×0.5)]×20%+1×2 000×0.5=5 400元","某白酒厂2024年春节前,将新研制的粮食白酒1吨作为过节福利发放给员工饮用,该粮食白酒无同类产品市场销售价格.已知该粮食白酒生产成本20 000元,成本利润率为5%,白酒消费税比例税率为20%;定额税率为0.5元\u002F500克.则该批粮食白酒应纳消费税税额为( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],229671208,[45,46,47,48],"1482.35","1284.70","1430","0","甲高档化妆品生产企业为增值税一般纳税人,2024年12月,将一批自产高档香水无偿赠送给其他单位,该批高档香水无市场销售价格,生产成本为8000元,已知高档化妆品适用的消费税率为15%,成本利润率为5%,则甲高档化妆品生产企业当月应缴纳的消费税为( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],229671210,[54,55,56,57],"336.36万","336万","747501.82元","322660.8元","甲企业为增值税一般纳税人,2021年3月接受某烟厂委托加工卷烟.委托方提供烟丝成本为467800元,甲企业的加工费为56000元,甲企业同类商品的售价为1000元每条,共加工生产6000条.成本利润率为10%,请问甲企业代收代缴的消费税为",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],229671212,[63,64,65,66],"外购已税烟丝连续生产的卷烟","外购已税摩托车生产的应税摩托车","外购已税溶剂油生产的应税涂料","外购已税游艇生产的应税游艇","下列产品中,在计算缴纳消费税时准许扣除外购应税消费品已纳消费税的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],229671214,[72,73,74,75],"由明德公司提供原材料,尚品公司加工生产的明德公司玻璃","由明德公司委托尚品提供原材料,尚品公司加工生产的明德公司玻璃","尚品公司代替明德公司购买原材料,尚品公司加工生产的明德公司玻璃","由明德公司提供的从尚品公司购买的原材料,尚品公司加工生产的明德公司玻璃","以下哪个属于消费税委托加工情形",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],229671216,[81,82,83,84],"(4 000+30)×1 176×1.2=5 687 136(元)","(4 000+30+20)×1 176×1.2=5 715 360(元)","4 000×1 176×1.2=5 644 800(元)","(4 000+20)×1 176×1.2=5 673 024(元)","甲公司为增值税一般纳税人,2024年10月销售自产柴油4 000吨,馈赠客户自产柴油30吨,本厂工程车辆领用自产柴油20吨,已知柴油1吨=1 176升,消费税税率为1.2元\u002F升,计算甲公司当月上述业务应缴纳的消费税的下列算式中,正确的是( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":92,"source":30,"type":93},[],229671218,[90,91],"正确","错误","为避免重复征税,外购应税消费品和委托加工收回的应税消费品继续生产应税消费品销售的,可以按照规定将外购应税消费品和委托加工收回应税消费品已缴纳的消费税给予抵扣",3,{"answer":95,"createTime":5,"id":96,"options":97,"question":98,"source":30,"type":93},[],229671220,[90,91],"委托加工的应税消费品,按照受托方的同类消费品的销售价格计算纳税,没有同类消费品销售价格的,按照组成计税价格计算纳税",{"answer":100,"createTime":5,"id":6,"options":101,"question":19,"source":30,"type":102},[],[8,9,10,11],1]