某高档化妆品生产企业10月发生下列业务：（1）从国外进口A类高档化妆品，关税完税价格为170万元，已缴纳进口关税40万元；（2）委托某工厂加工B类高档化妆品，提供原材料账面实际成本65万元，取得增值税专用发票注明加工费5万元，该批加工产品已收回，但是受托方没有B类高档化妆品同类货物价格；（3）销售自产的C类高档化妆品，开具增值税专用发票注明金额58万元；（4）向全体女职工发放C类高档化妆品，市场零售价9.36万元。要求：分别计算该企业各行为应缴纳的消费税。

<font face="宋体" size="3"> </font><p><span>解：（</span><span lang="EN-US"><font face="Times New Roman">1</font></span><span>）应纳消费税＝（</span><span lang="EN-US"><font face="Times New Roman">170</font></span><span>＋</span><span lang="EN-US"><font face="Times New Roman">40</font></span><span>）÷（</span><span lang="EN-US"><font face="Times New Roman">1</font></span><span>－</span><span lang="EN-US"><font face="Times New Roman">30%</font></span><span>）×</span><span lang="EN-US"><font face="Times New Roman">30%</font></span><span>＝</span><span lang="EN-US"><font face="Times New Roman">90</font></span><span>（万元）</span></p><font face="宋体" size="3"> </font><p><span lang="EN-US"><font face="Times New Roman"><span>&nbsp;</span><span>&nbsp;&nbsp;&nbsp;&nbsp; </span><span>&nbsp;</span></font></span><span>（</span><span lang="EN-US"><font face="Times New Roman">2</font></span><span>）受托方代收代缴消费税＝（</span><span lang="EN-US"><font face="Times New Roman">65</font></span><span>＋</span><span lang="EN-US"><font face="Times New Roman">5</font></span><span>）÷（</span><span lang="EN-US"><font face="Times New Roman">1</font></span><span>－</span><span lang="EN-US"><font face="Times New Roman">30%</font></span><span>）×</span><span lang="EN-US"><font face="Times New Roman">30%</font></span><span>＝</span><span lang="EN-US"><font face="Times New Roman">30</font></span><span>（万元）</span></p><font face="宋体" size="3"> </font><p><span>（</span><span lang="EN-US"><font face="Times New Roman">3</font></span><span>）应纳消费税＝</span><span lang="EN-US"><font face="Times New Roman">58</font></span><span>×</span><span lang="EN-US"><font face="Times New Roman">30%</font></span><span>＝</span><span lang="EN-US"><font face="Times New Roman">17.4</font></span><span>（万元）</span></p><font face="宋体" size="3"> </font><p><span>（</span><span lang="EN-US"><font face="Times New Roman">4</font></span><span>）应纳消费税＝</span><span lang="EN-US"><font face="Times New Roman">9.36</font></span><span>÷（</span><span lang="EN-US"><font face="Times New Roman">1</font></span><span>＋</span><span lang="EN-US"><font face="Times New Roman">17%</font></span><span>）</span><span>×</span><span lang="EN-US"><font face="Times New Roman">30%</font></span><span>＝</span><span lang="EN-US"><font face="Times New Roman">2.4</font></span><span>（万元）</span></p><font face="宋体" size="3"> </font><p><br></p>