题目内容

某农机生产企业为增值税一般纳税人,2012年3月发生以下业务:(1)外购原材料,取得普通发票上注明价税合计50000元,原材料已入库;另支付给运输企业运输费用3000元,取得货物运输发票。(2)外购农机零配件,取得的增值税专用发票上注明价款140000元,本月生产领用价值90000元的农机零配件;另支付给运输企业运输费用5000元,取得货物运输发票。(3)企业在建工程领用1月份外购的钢材一批,成本70000元(其中含运输费用2790元),钢材购入时已按规定抵扣了进项税。(4)销售自产农机整机一批,取得不含税销售额430000元,另收取包装费和运输费15000元。(5)销售外购的农机零部件一批,取得含税销售额39000元。(6)提供农机维修业务,开具的普通发票上注明价税合计35100元。(7)转让一台自用过3年的小轿车,取得含税收入100000元。企业取得的增值税专用发票和货物运输发票均在当月通过认证并在当月抵扣。根据上述资料,回答下列问题:(1)该企业当月增值税的销项税额;(2)该企业当月可抵扣的进项税额;(3)该企业转让小轿车应缴纳的增值税;(4)该企业当月应缴纳的增值税。

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