(1)计算卷烟厂业务(1)缴纳的烟叶税卷烟厂应缴纳烟叶税=100000×(1+10%)×20u/o=22000(元)(2)计算卷烟厂收购烟叶准予抵扣的增值税进项税(100000+8000 +22000)x13% =16900(元)要按发票注明的实付价款和实付烟叶税为基础计算增值税进项税。(3)计算卷烟厂业务(2)被代收代缴的消费税烟叶的采购成本=100000+8000+22000+500-16900=113600(元)卷烟厂被代收代缴的消费税=[113600+(3000+4000)]÷(1-30%)x30%=120600÷(1-30%)×30%=51685. 71(元)(4)计算卷烟厂业务(2)被代收代缴的城建税、教育费附加和地方教育附加51685. 71×(5% +3% +2%)=5168. 57(元)(5)计算卷烟厂当期应纳进口关税和增值税进口设备关税=聽 (100000 +6000)x(1+3‰)x7% =106318 x7% =7442.26(元)进口设备增值税=(106318+7442.26)x17%=19339.24(元)(6)计算卷烟厂当期销售的卷烟应纳的消费税 40×150 +65×40×250×36%- 51685.71×5—10= 214157.15(元)(7)计算卷烟厂当期可抵扣的增值税进项税额=16900+(500+1000+2000)xll%+(3000+4000)x17% +5100 +19339.24=16900+ 385+1190+ 5100+19339.24=42914. 24(元)(8)计算卷烟厂当期的增值税销项税额= 65 x17% x40箱×250条/箱=110500(元)(9)计算卷烟厂当期应纳增值税额=110500-42914.24= 67585.76(元)(10)计算卷烟厂当期应纳的城建税、教育费附加、地方教育附加=(214157.15+67585.76)×(7%+3%+2%)=33809.15(元)。