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【简答题】
某制药厂为增值税一般纳税人, 2019 年 8 月份销售抗生素药品不含增值税的销售额为 100 万元,销售免税药品销售额为 50 万元,当月购入生产用原材料一批,取得增值税专用发票上注明税款 6.8 万元,已知抗生素药品与免税药品无法划分耗料情况,抗生素药品适用税率为 13% ,计算该制药厂当月应纳增值税。
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