某化妆品生产企业为增值税一般纳税人,2004年销售化妆品一批,取得销售收入23400元(含增值税),消费税税率为30%,请计算该化妆品企业当年销售化妆品应纳的消费税。
化妆品不含税销售额=23400/(1+17%)=20000(元)应纳消费税额=20000×30%=6000(元)
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