1.当期可以抵扣进项税额
4.8+(100+5)/(1-30%)*13%=24.3
当期销项税额的计算是
20*250*55*13%*50%/10000+137.5*13%+10*250*55*13%/10000=21.45
应交增值税21.45-24.3=-2.85
2进口环节应交消费税的计算是
(100+5)/(1-30%)*30%=45
3应交消费税的答案
20*250*55*36%*50%/10000+137.5*36%+10*58*250*36%/10000+130*150/10000=61.62
可以抵扣消费税
(30+11.6)*40%*30%+45*40%=22.99
应交消费税61.62-22.99=38.63
4应交城建税38.63*7%=2.70
应交教育费附加38.63*3%=1.16
应交地方教育费附加38.63*2%=0.77