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提问人:网友f******g 发布时间:2023年2月25日 12:17
[单项选择题]

位于市区的某化妆品厂为增值税一般纳税人(有出口经营权),化妆品最高售价0.15万元/箱,平均售价0.12万元/箱,成套化妆品0.3万元/套。均为不含税售价。2009年10、11月发生下列经济业务: (1)10月购进业务:从国内购进生产用原材料.取得增值税专用发票,注明价款500万元、增值税85万元,支付购货运费30万元,运输途中发生合理损耗2%;从国外进口一台检测设备。关税完税价格26万元,关税税率20%。 (2)10月产品、材料领用情况:在建的职工文体中心领用外购材料,购进成本24.65万元,其中包括运费4.65万元;生产车间领用外购原材料。购进成本125万元;下属宾馆领用为本企业宾馆特制的化妆品,生产成本6万元。 (3)10月销售业务;内销化妆品1700箱,取得不含税销售额200万元;销售成套化妆品,取得不含税销售额90万元,其中包括护发产品6万元,发生销货运费40万元;出口化妆品取得销售收入500万元人民币;出口护发品取得销售收入140万元人民币。 (4)11月购进业务:从甲企业购进胭脂、香水等原材料,取得增值税专用发票,注明价款260万元、增值税44.2万元;从某物资公司购进劳保用品,取得税务机关代开的增值税专用发票,注明价款100万元、增值税3万元;从某汽车厂购进小轿车,用于厂部接待使用,取得增值税专用发票.注明价款30万元、增值税5.1万元。 (5)11月销售业务:内销化妆品2500箱,取得不含税销售额300万元,销售成套化妆品550套,取得不含税销售额165万元,由于购货方延期支付货款,根据合同规定,收取延期付款利息4.68万元;出口化妆品取得销售收入420万元人民币。 (6)11月产品、材料领用业务:本月领用库存外购已税化妆品据需生产高档化妆品,该批化妆品买价120万元。 (7)11月以800箱化妆品与某企业换取原材料,合同约定,化妆品按平均价计价,原材料等价供应,双方均按合同约定价款开具增值税专用发票。 (8)11月加工业务:为某影视公司演员加工定做油彩以及卸妆油,收取价税合计93.6万元,另外,赠送30套自产成套化妆品给影视公司试用。 假定化妆品和护发品的出口退税率为13%,本月发生的运费均取得货运发票,取得的相关凭证符合税法规定,在本月认证抵扣,出口业务单据齐全并符合规定.在当月办理退税手续。 根据上述资料,回答以下问题:(2010年真题)

A.13.28B.15.02C.42.15D.83.20

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