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【简答题】
北方某电视机厂为增值税一般纳税人,2008年6月份发生以下业务: (1)在本地销售彩电1000台,每台不含税价款2000元,发送给本企业职工活动中心自产彩电10台。 (2)月末向外地分支机构发出300台彩电,为下月销售储备。支付给运输企业运费5000元,其中装卸搬运费800元,运输企业将运费发票开给外地分支机构。 (3)本月外购原材料,取得防伪税控系统开具的增值税专用发票上注明税金34000元,货已入库,但发票尚未到税务机关认证;另有上月低接受投资一批显像管,取得投资方开来的防伪税控系统增值税专用发票上注明税金85000元,本月经税务机关认证。 (4)本月生产过程中出现废品10台,工耗外购原材料成本10000元;生产过程中合理损耗辅料的成本6000元。 (5)本月生产经营用水取得水厂开具增值税专用发票上注明价款150000元,用电取得电厂开具增值税专用发票上注明价款350000元,发票均经过税务机关认证。 则该企业本月增值税为( )元。
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