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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　某酒厂为一般纳税人。3月份向一小规模纳税人销售白酒，开具普通发票上注明含税金额为93600元；同时收取包装物押金2000元，此业务酒厂应计算的销项税额为（）元。

　　A.13600

　　B.13890.60

　　C.15011.32

　　D.15301.92

　　【正确答案】B

　　【答案解析】本题考核酒类包装物押金增值税的计算。酒类包装物押金无论是否逾期，均以收到时，并入收入当期销售额计算销项税额。酒厂应计算的销项税额＝（93600+2000）÷（1+17%）×17%＝13890.60（元）。

【我要纠错】责任编辑：肖肖

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