甲卷烟厂为增值税一般纳税人，2020年5月发生的业务如下：（1）采用分期收款的方式销售A类卷烟180箱，销售额为650万元，合同规定当月收取价款的70％，实际收到40％。采用直接收款的方式销售B类卷烟80箱，销售额为380万元。（2）进口一批烟丝，价款为300万元，甲卷烟厂另行承担并支付运抵我国口岸前的运输和保险费用8万元。（3）将200箱B类卷烟转移给下设的非独立核算门市部，门市部当月将其销售，取得销售额900万元。（4）外购一批烟丝，增值税专用发票上注明价款165万元，税额21.45万元，当月领用80％用于继续生产卷烟。（5）税务机关发现，2020年3月甲厂接受乙厂委托加工一批烟丝，甲厂未代收代缴消费税。已知乙厂提供烟叶的成本为95万元，甲厂收取加工费20万元，乙厂尚未销售收回的烟丝。（其他相关资料：A类、B类卷烟均为甲类卷烟，甲类卷烟增值税税率为13％，消费税税率为56％加每箱150元，烟丝消费税为30％，进口烟丝关税税率为10％。以上销售额和费用均不含增值税。）要求：根据上述资料，按照下列序号回答问题，如有计算需计算出合计数。
（1）计算业务（1）当月应缴纳的消费税税额。
（2）计算业务（2）应缴纳的增值税、消费税额。
（3）计算业务（3）应缴纳的消费税额。
（4）计算甲厂国内销售卷烟应缴纳的消费税额。
（5）计算乙厂应补缴的消费税额，并说明甲厂未代收代缴消费税应承担的法律责任。

答案：

本题解析：

（1）

纳税人采用赊销和分期收款结算方式的，消费税纳税义务的发生时间为书面合同约定的收款日期的当天。业务（1）应缴纳的消费税额＝（650×56％＋180×150÷10000）×70％＋380×56％

＋80×150÷10000＝470.69（万元） Where a taxpayer adopts the method of credit sales and instalment collection, the time of occurrence of the consumption tax liability shall be on the day of the date of collection agreed in the written contract. Business（1）Consumption tax payable＝(650×56％＋180×150÷10000) ×70％＋380×56％＋80×150÷10000＝470.69 (ten thousand Yuan)

（2）

业务（2）进口烟丝的组成计税价格＝（300＋8）×（1＋10％）÷（1-30％）＝484（万元）进口环节应缴纳的增值税＝484×13％＝62.92（万元）业务（2）进口环节应缴纳的消费税＝484×30％＝145.2（万元）业务（2）合计应缴纳的增值税、消费税额＝62.92＋145.2＝208.12（万元） Business (2) Competitive assessable price of imported cut tobacco＝ (300＋8) ×(1＋10％) ÷(1-30％) ＝4.84 (ten thousand Yuan) VAT payable in the import link ＝ 484×13％＝ 629,200(ten thousand Yuan) Business (2) Consumption tax payable on import＝484×30％＝1.452 million Yuan Business (2) Total VAT and consumption tax payable＝62.92＋145.2＝2,081,200 Yuan

（3）

纳税人通过自设非独立核算门市部销售的自产应税消费品，应按门市部对外销售额或者销售数量征收消费税。业务（3）应缴纳的消费税额＝900×56％＋200×150÷10000＝507（万元） For self-produced taxable consumer goods sold by the self-established non-independent accounting sales department, the tax shall be levied on the external sales volume or sales quantity of the sales department. Business (3) Consumption tax payable ＝ 900× 56％＋200×150÷10000 ＝ 507 (ten thousand Yuan)

（4）

将外购烟丝用于连续生产卷烟的，可以按照生产领用量抵扣外购烟丝已纳的消费税。甲厂国内销售卷烟应缴纳的消费税＝470.69＋507-165×30％×80％＝938.09（万元） Where the outsourced cut tobacco is used for continuous cigarette production, the consumption tax already paid on the outsourced cut tobacco may be deducted according to the amount paid for production. Consumption tax payable by A factory for domestic sales of cigarettes＝470.69＋507-165×30％×80％＝93809 (ten thousand Yuan)

（5）

委托加工的应税消费品提货时受托方没有按照规定代收代缴消费税，委托方要补缴税款，收回的应税消费品尚未销售或不能直接销售的，按照组成计税价格计税补缴。乙厂应补缴的消费税额＝（95＋20）÷（1- 30％）×30％＝49.29（万元）甲厂未代收代缴消费税，主管税务机关应处以甲厂应代收代缴的消费税50％以上3倍以下的罚款。 If the entrusted party fails to collect and pay consumption tax on behalf of the entrusted party when taking delivery of the taxable consumer goods, the entrusting party shall make up the tax payment. If the recovered taxable consumer goods have not been sold or cannot be directly sold, the taxable goods shall be calculated and paid according to the constituent taxable price. Consumption tax payable by Factory B ＝ (95＋20) ÷ (1-30％) × 30％＝ 49.29 (ten thousand Yuan) If Factory A fails to collect and pay the consumption tax on its behalf, the competent tax authority shall impose a fine of more than 50％ and less than 3 times of the consumption tax that Factory A should collect and pay.

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