(1)进口烟丝的关税=(28 +2)聽 x50% =15(万元)进口烟丝的消费税=(28 +2+15)÷(1-30%)x30%=19.29(万元)进口烟丝的增值税=(28+2+15)÷(1-30%)x17%=10.93(万元)。(2)进口商务客车的关税=(20+20x5%)×(1+0.3%)x25% =5.27(万元)进口商务客车的消费税=[(20+20×5%)×(1+0.3%)+5.27)]÷(1—5%)×5%=1.39(万元)进口商务客车的增值税=[(20+20×5%)×(1+0.3%)+5.27]÷(1—5%)×17% =4. 71(万元)进口商务客车的车辆购置税=[(20+20x5%)×(1+0.3%)+5.27]÷(1—5%)×10%=2.77(万元)(3)准予抵扣的进项税=80×(1+10%)×(1+20%)×13% +3×11% +1.7=15.76(万元)(4)A企业代收代缴的消费税:烟叶的成本:80×(1+10%)×(1+20%)×(1-13%)+3=94.87(万元)代收代缴消费税:(94.87+10)÷(1-30%)x30% =44.94(万元)(5)进项税:340+(23.8+10xll%)×(1-4%)+170 =533.9(万元)(6)可抵扣的消费税=2000×30%+19.29+20×30%-35×30%=614.79(万元)(7)卷烟厂当月应自行向主管税务机关缴纳的消费税=[2000+2500+3.51÷(1+17%)+(6x250x210 +50 x200+1x250x200)÷10000] x56%+[(400 +500+6+1) x150 +50×0.6]÷10000 -614.79+[600+8.19÷(1+17%)]×36%)=2160. 02(万元)卷烟厂当月应自行向主管税务机关缴纳的增值税=[2000+2500+600+(3.51+8.19)÷(1+17%)+(6x250 x200 +1x250x200+50 x200)÷10000]x17%-(1+60)×ll%-10.93聽 -4.71-15.76-533.9-5.1=297.71(万元)。