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【简答题】
某酒厂为增值税一般纳税人,某年6月份发生以下经济业务: (1)像商品流通企业购进粮食160000元,支付增值税14400元,取得增值税专用发票。 (2)像农业生产者收购粮食20000元,取得农产品收购发票。 (3)外购水电各50000元,取得增值税专用发票,其中10%用于职工福利,85%用于生产车间,5%用于管理部门。 (4)支付运费20000元,取得货物运输增值税专用发票。 (5)销售白酒50吨,不含税单价为3200元 (6)销售黄酒80吨,不含税单价2500元,收取包装物押金11300元含税 假设取得的增值税扣税凭证均已认证申报抵扣进项税额。 要求:计算该厂当月应纳的消费税和增值税。
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