该酒厂当月应负担的城市维护建设税为（)元。A．17455.5B．24437.6C．24 377.63D．24227.5
当月,酒厂,负担
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正确答案：C
解析：(1)业务-销项税额=35×22230÷(1+17%)×17%=113050(元)消费税额=35×22230÷(1+17%)×25%+35×2000×0.5=166250+35000=201250(元)(2)业务二销项税额=(4680×3+2340)÷(1+17%)×17%=2380(元)．消费税额=(4680×3+2340)÷(1+17%)×25%+3×2000×0.5=6500(元)(3)业务三销项税额=2240×6÷(1+17%)×17%=2040(元)消费税额=2340×6÷(1+17%)×15%+6×2000×0.597800(元)进项税额=4680÷(1+17%)×17%=680(元)(4)业务四销项税额=81900+(1+17%)×17%=11900(元)消费税额=(51000+6000)÷(1-5%)×5%=3000(元)选项税额=1020(元)(5)业务五进项税额=22000×13%+(1000-100)×7%=2923(元)(6)业务六销项税额=[300000+40000÷(1+17%)]×17%=56811.97(元)进项税额=51000(元)(7)当月应纳增值税额=(113050+2380+2040+11900+56811.97)-(680+1020+2923+51000)=186181.97-55623=130558.97(元)(8)当月应负担消费税额=201250+6500+7800+3000=218550(元)(9)当月应负担缄建税=(130558.97+218550-3000)×7%+3000×5%=24227.63+150=24377.63(元)