(2)进口烟丝消费税税额=506×30%=151.8(万元)
(3)进项税额合计=86.02+2×11%+40=126.24(万元)销项税额合计=60×600×250×17%/10000=153(万元)该卷烟厂国内环节应缴纳的增值税=153-126.24=26.76(万元)
(4)本月可扣除的进口烟丝消费税=1518×80%=121.44(万元)国内环节消费税=60×600×250×36%/10000+600×250×200×0.003/10000-121.44=324+9-121.44=333-121.44=211.56(万元)