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某化妆品厂2007年9月发生下列业务:
(1)生产销售甲类化妆品,取得含增值税销售额58.5万元。
(2)向职工发放乙类化妆品,成本价1.8万元(成本利润率5%),没有同类消费品销售价格。
(3)委托某工厂加工丙类化妆品,提供原材料价值6.8万元,支付加工费0.2万元,产品已收回(受托方没有同类产品销售价格)。
(4)从国外进口一批化妆品,关税完税价格为72万元,已缴纳关税3.6万元。已知化妆品适用的消费税税率为30%。
要求:计算该化妆品厂2007年9月应纳消费税额。

A.5万元。
(2)向职工发放乙类化妆品,成本价1.8万元(成本利润率5%),没有同类消费品销售价格。
(3)委托某工厂加工丙类化妆品,提供原材料价值6.8万元,支付加工费0.2万元,产品已收回(受托方没有同类产品销售价格)。
(4)从国外进口一批化妆品,关税完税价格为72万元,已缴纳关税3.6万元。已知化妆品适用的消费税税率为30%。
要求:计算该化妆品厂2007年9月应纳消费税额。

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