The price of consumption tax rate applicable to each imported cigarette is = [(258+51.6) ×10000 ÷ 300 ÷ 250+0.6] ÷ single cigarette = 65.44 (yuan).
Consumption tax payable on imported cigarettes = [258+51.6+300×150 ÷10000 ]× 36% ÷ (1-36% )× 36%+300.
VAT payable on imported cigarettes = [258+51.6+300×150 ÷10000] ÷ (1-36% )×17% = 80.
The total amount of customs duty, consumption tax and value-added tax payable in the import link is 51.6+1.18+83.43 = 316.21(ten thousand yuan).
(2) Processing fees are charged for ordinary invoices, and input tax shall not be deducted. The purchased goods are used for collective welfare, and the deductible input tax is transferred out. Deductible input tax = 83.43+510+230× 7%+20×13%+2× 7%-12×13 %× 50% = 6/kloc-0.
(3) The consumption tax on behalf of the tax collector = [(20-20×13%)+(2-2× 7%)+3.51/(1+17%)]/(/kloc-0)
(4) For the transfer of fixed assets purchased after June 65438+1 October 20091,the output tax shall be calculated at the applicable tax rate.
Output tax = (32.76+4446+7.02)/(1+17%) ×17%+16.95/(1+) (5) VAT payable = 653.73-611.49 = 42.24 (ten thousand yuan).
(6) Consumption tax payable =2×250=500 (yuan) =0.05 (ten thousand yuan) Business tax payable =(26+8)×5%= 1.7 (ten thousand yuan), and the total of business tax and consumption tax is 0.05+1.7 =/kloc.