My name is Sarah. My grandfather was called Charles, and my grandmother was called Ann. They lived in Manchester. My grandmother died last year, aged ninety-eight. They had three children, named David, John and Alice. They are, of course, my father, my uncle, and aunt. My father is called David, and he is the eldest of the three. My mother is called Mary. My father was an engineer. He’s retired now. My father’s brother, my uncle, as I said, is called John. He’s married to Heidi. They have two children. The oldest is called Simon, and the younger one is called Sally. My uncle John is in the army, serving in Germany. Simon is married to a girl called Diana. They have two children, Richard and Fiona. My aunt, Alice, married a man called Henry Jones. They moved to Australia when I was very young. I don’t remember them very well. My husband’s name is Andy. We have two children, Ida aged two and Tom who is six months old. We’re working in China now, and may visit Aunt Alice next year.
My name is Sarah. My grandfather was called Charles, and my grandmother was called Ann. They lived in Manchester. My grandmother died last year, aged ninety-eight. They had three children, named David, John and Alice. They are, of course, my father, my uncle, and aunt. My father is called David, and he is the eldest of the three. My mother is called Mary. My father was an
engineer. He’s retired now. My father’s brother, my uncle, as I said, is called John. He’s married to Heidi. They have two children. The oldest is called Simon, and the younger one is called Sally. My uncle John is in the army, serving in Germany. Simon is married to a girl called Diana. They have two children, Richard and Fiona. My aunt, Alice, married a man called Henry Jones. They moved to Australia when I was very young. I don’t remember them very well.
My husband’s name is Andy. We have two children, Ida aged two and Tom who is six months old. We’re working in China now, and may visit Aunt Alice next year.
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某白酒生产企业（以下简称甲企业）为增值税一般纳税人，2014年7月发生以下业务： （1）向某烟酒专卖店销售粮食白酒20吨，开具普通发票，取得含税收入200万元，另收取品牌使用费50万元、包装物租金20万元。 （2）提供10万元的原材料委托乙企业加工散装药酒1000公斤，收回时向乙企业支付不含增值税的加工费1万元，乙企业已代收代缴消费税。 （3）委托加工收回后将其中900公斤散装药酒继续加工成瓶装药酒1800瓶，以每瓶不含税售价100元通过非独立核算门市部销售完毕。将剩余100公斤散装药酒作为福利分给职工，同类药酒的不含税销售价为每公斤150元。 （说明：药酒的消费税税率为10%，白酒的消费税税率为20%加0．5元/500克。）要求：根据以上资料，回答下列小问，每问需计算出合计数。 1．计算本月甲企业向专卖店销售白酒应缴纳的消费税。 2．计算乙企业已代收代缴的消费税。 3．计算本月甲企业销售瓶装药酒应缴纳的消费税。 4．计算本月甲企业分给职工散装药酒应缴纳的消费税。
A.5元/500克。）要求：根据以上资料，回答下列小问，每问需计算出合计数。B.计算本月甲企业向专卖店销售白酒应缴纳的消费税。C.计算乙企业已代收代缴的消费税。D.计算本月甲企业销售瓶装药酒应缴纳的消费税。E.计算本月甲企业分给职工散装药酒应缴纳的消费税。
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