參考答案

應(yīng)繳納的各項(xiàng)稅金:
①應(yīng)繳納消費(fèi)稅=17 550÷(1+17%)×10%+40×17.55÷(1+17%)×10%+5×12×(1+8%)÷(1-10%)×10%=1 500+60+7.2=1 567.2(萬(wàn)元)
②增值稅:
銷項(xiàng)稅額=17 550÷(1+17%)×17%+40×17.55÷(1+17%)×17%+5×12×(1+8%)÷(1-10%)×17%=2 550+102+12.24=2 664.24(萬(wàn)元)
進(jìn)項(xiàng)稅額=850+200×7%+300×7%+500×10%+30×7%=850+14+21+50+2.1=937.1(萬(wàn)元)
應(yīng)繳納增值稅=2 664.24-937.1=1727.14(萬(wàn)元)
③應(yīng)繳納營(yíng)業(yè)稅=1 200×5%+(560-420)×5%=67(萬(wàn)元)
④應(yīng)繳納城市維護(hù)建設(shè)稅和教育費(fèi)附加=(1 567.2+1 727.14+67)×7%+(1567.2+1727.14+67)×3%=336.13(萬(wàn)元)
⑤土地增值稅:
轉(zhuǎn)讓舊生產(chǎn)車間的土地增值額=1 200-1 500×30%-80-20-1 200×5%×(1+7%+3%)=1 200-450-80-20-66=1 200-616=584(萬(wàn)元)
增值率=584÷616×100%=94.81%
應(yīng)繳納土地增值稅=584×40%-616×5%=233.6-30.8=202.8(萬(wàn)元)
轉(zhuǎn)讓土地使用權(quán)的土地增值額=560-420-6-(560-420)×5%×(1+7%+3%)=560-433.7=126.3(萬(wàn)元)
增值率=126.3÷433.7×100%=29.12%
應(yīng)繳納土地增值稅=126.3×30%=37.89(萬(wàn)元)
合計(jì)應(yīng)納土地增值稅=240.69(萬(wàn)元)