某酒类生产企业为增值税的一般纳税人，主营业务是外购粮食生产酒类产品。9月业务如下：（1）向某大型商场销售粮食白酒30吨，开具增值税专用发票注明金额90万元；（2）向某小规模纳税人商店销售药酒10吨，开具普通发票注明金额46.8万元；（3）销售啤酒10吨，开具增值税专用发票注明金额3.2万元。（4）从农业生产者手中购进粮食，支付价款50万元。要求：计算该企业应纳的增值税和消费税。

<p><font face="宋体" size="3"> <br></font></p><p><span>解：（</span><span><font face="Times New Roman">1</font></span><span>）销售粮食白酒，适用复合计征方法：</span><span><font face="Times New Roman"> </font></span></p><p><font face="宋体" size="3"> </font><span>应纳消费税＝</span><span><font face="Times New Roman">900000</font></span><span>×</span><span><font face="Times New Roman">20%</font></span><span>＋</span><span><font face="Times New Roman">30</font></span><span>×</span><span><font face="Times New Roman">2000</font></span><span>×</span><span><font face="Times New Roman">0.5</font></span><span>＝</span><span><font face="Times New Roman">180000</font></span><span>＋</span><span><font face="Times New Roman">30000</font></span><span>＝</span><span><font face="Times New Roman">210000</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>销项税额＝</span><span><font face="Times New Roman">900000</font></span><span>×</span><span><font face="Times New Roman">17%</font></span><span>＝</span><span><font face="Times New Roman">153000</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>（</span><span><font face="Times New Roman">2</font></span><span>）销售药酒，普通发票注明价款含增值税，需要换算。适用比例税率</span><span><font face="Times New Roman">10%</font></span><span>：</span></p><p><font face="宋体" size="3"> </font><span>应纳消费税＝</span><span><font face="Times New Roman">468000</font></span><span>÷（</span><span><font face="Times New Roman">1</font></span><span>＋</span><span><font face="Times New Roman">17%</font></span><span>）×</span><span><font face="Times New Roman">10%</font></span><span>＝</span><span><font face="Times New Roman">40000</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>销项税额＝</span><span><font face="Times New Roman">468000</font></span><span>÷（</span><span><font face="Times New Roman">1</font></span><span>＋</span><span><font face="Times New Roman">17%</font></span><span>）×</span><span><font face="Times New Roman">17%</font></span><span>＝</span><span><font face="Times New Roman">68000</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>（</span><span><font face="Times New Roman">3</font></span><span>）销售啤酒，适用定额税率是</span><span><font face="Times New Roman">250</font></span><span>元</span><span><font face="Times New Roman">/</font></span><span>吨：</span></p><p><font face="宋体" size="3"> </font><span>应纳消费税＝</span><span><font face="Times New Roman">10</font></span><span>×</span><span><font face="Times New Roman">250</font></span><span>＝</span><span><font face="Times New Roman">2500</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>销项税额＝</span><span><font face="Times New Roman">32000</font></span><span>×</span><span><font face="Times New Roman">17%</font></span><span>＝</span><span><font face="Times New Roman">5440</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>（</span><span><font face="Times New Roman">4</font></span><span>）进项税额＝</span><span><font face="Times New Roman">500000</font></span><span>×</span><span><font face="Times New Roman">13%</font></span><span>＝</span><span><font face="Times New Roman">65000</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>应纳消费税＝</span><span><font face="Times New Roman">210000</font></span><span>＋</span><span><font face="Times New Roman">40000</font></span><span>＋</span><span><font face="Times New Roman">2500</font></span><span>＝</span><span><font face="Times New Roman">252500</font></span><span>（元）</span></p><p><font face="宋体" size="3"> </font><span>应纳增值税</span><span><font face="Times New Roman">=153000</font></span><span>＋</span><span><font face="Times New Roman">68000</font></span><span>＋</span><span><font face="Times New Roman">54400-65000</font></span><span>＝</span><span><font face="Times New Roman">210400</font></span><span>（元）</span></p><p><font face="宋体" size="3"> <br></font></p>