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【简答题】
某卷烟厂 2017年 6月份外购烟丝价款200000元,月初库存外购已税烟丝50000元,月末库存外购已税烟丝66000元。本月用外购烟丝生产卷烟20标准箱,取得不含增值税销售额为280000元,款项已收。烟丝消费税税率30%,卷烟消费税比例税率为36%和定额税率为每标准箱150元。 要求: ( 1)计算当期 准予扣除的外购应税消费品买价 ; ( 2) 准予扣除外购应税消费品已纳税额 ; ( 3) 该卷烟厂应纳消费税税额 。
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