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【简答题】
某轮胎制造厂为增值税一般纳税人,2004年5月发生如下经济业务: (1)销售汽车轮胎1 000个,开具的增值税专用发票上注明销售额28万元,货物已发出;款项已收取。企业管理部门用车使用同型号轮胎200个,已移送使用。 (2)从橡胶厂购入生产用原材料一批,取得增值税专用发票上注明价款20万元、增值税 3.40万元,取得运输部门开具的普通发票上注明支付运输费用2万元,原材料已验收入库。 (3)进口汽车内胎500个,完税价格10万元,取得海关开具的完税凭证,货物已验收入库。 (4)领用进口汽车内胎的40%,与本企业生产的汽车外胎连续生产汽车轮胎,本月销售 400条,取得不含税销售额10万元。货已发出,款项已收取。 (5)销售农用拖拉机专用轮胎,取得不含税销售额15万元;销售子午线轮胎,取得不含税销售额5万元。 (提示:汽车内胎进口关税税率为30%,消费税税率为10%,取得的合法扣税凭证已在当月通过税务机关的认证) 要求: (1)根据税法规定,计算该厂本期进口环节应纳增值税、消费税税额。 (2)根据税法规定,计算该厂本期内销环节应纳增值税、消费税税额。
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