问答题

某天然气开采企业为增值税一般纳税人,2014年8月发生以下业务:
(1)进口生产设备一台,海关核定关税完税价格为80万元人民币,企业缴纳完进口税金后将其从海关运回企业,发生运输费3万元,取得运输业增值税专用发票。
(2)当月开采天然气1000万立方米,采用分期收款方式销售600万立方米,不含增值税销售额为1800万元,合同规定,货款分两个月支付,本月支付60%,其余货款于下月支付。由于购货方资金紧张,本月实际支付货款1 200万元。
(3)采用预收货款方式销售天然气600万立方米,不含增值税销售额为1 200万元,合同规定,本月收取不含税金额20%的货款作为定金,该企业于10月5日发货,并收回剩余货款。
(4)销售自用1年的小汽车一辆,取得含税收入20万元,发生销货运费0.2万元,取得运输发票。(5)从小规模纳税人购人低值易耗品一批,取得税务机关代开的增值税专用发票上注明价款4万元。其他相关资料:关税税率为10%,天然气资源税税率为5%。
要求:
根据上述资料,按下列序号计算回答问题,每问需计算出合计数:
(1)计算企业进口设备应缴纳的关税和增值税。
(2)计算企业当月应缴纳的资源税。
(3)计算企业当月应向税务机关缴纳的增值税。

【参考答案】

(1)进口设备应缴纳的关税=80×10%=8(万元),进口设备应缴纳的增值税=(80+8)×17%=14.96(万元)。所以,企业进口设备应缴纳的关税和增值税=8+14.96=22.96(万元)。
(2)企业当月应缴纳的资源税=1 800×60Y0×5%=54(万元)。
(3)进项税额=14.96+4×3%+3×11%=15.41(万元),销项税额=1 800×60%×13%=140.4(万元)。企业当月应纳增值税=140.4-15.41+20÷(1+4%)×4%×50%=125.37(万元)。


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