(1)收购烟叶的成本=100×1.1×1.2×87%+8=122.84(万元)

受托方代收代缴的消费税=(122.84+12)÷(1-30%)×30%=57.79(万元)

(2)进口烟丝的关税完税价格=300+12+38=350(万元)

关税=350×10%=35(万元)

组成计税价格=(350+35)÷(1-30%)=550(万元)

进口烟丝缴纳的增值税=550×17%=93.5(万元)

讲口烟丝缴纳的消费税=550×30%=165(万元)

进口环节应纳税金合计=35+93.5+165=293.5(万元)

(3)纳税人自产的应税消费品，用于连续生产应税消费品的，不征收消费税。

当月该卷烟厂领用特制自产烟丝应纳的消费税=0

(4)当月准予扣除外购烟丝已纳的消费税=(30+400+300+550-50-20)×30%=363(万元)

(5)当月该卷烟厂销售卷烟和雪茄烟应纳的消费税=(600+9.36÷1.17)×36%+400×250×100÷10000×56%+150×400÷10000=784.88(万元)

当月该卷烟厂国内销售环节应纳的消费税=784.88-363=421.88(万元)

【英文答案】

(1)The consumption tax which collected and remitted by Company A in the current month:

The cost for acquisition tobacco=100×1×1.2×87%+8=122.84(ten thousand Yuan)

The consumption tax collected and remitted by the entrusting parties=(122.84+12)÷(1-30%)×30%=57.79(ten thousand Yuan)

(2)The customs dutiable value for the imposed tobacco shred=300+12+38=350(ten thousand Yuan)

The customs duty=350×10%=35(ten thousand Yuan)

Composite assessable price=(350+35)÷(1-30%)=550(ten thousand Yuan)

The VAT payable for the imposed tobacco shred=550×17%=93.5(ten thousand Yuan)

The consumption tax payable for the imposed tobacco shred=550×30%=165 (ten thousand Yuan)

The total amount of the tax payable for importing=35+93.5+165=293.5(ten thousand Yuan)

(3)For self-produced taxable consumer goods for use of the continuous production of taxable consumer goods，no consumption tax shall be levied.

The consumption tax payable for the self-produced tobacco shred used by the cigarette factory in this month=0

(4)The outsourced tobacco shred's consumption tax-paid deductible in this month=(30+400+300+550-50-20)×30%=363(ten thousand Yuan)

(5)The consumption tax for selling cigarette and cigar in this month=(600+9.36÷1.17)×36%+400×250×100÷10000×56%+150×400÷10000=784.88(ten thousand Yuan)

The consumption tax payable in the domestic sale in this month=784.88-363=421.88 (ten thousand Yuan)