当月应纳消费税 [(50+60)×100000(10+8)×12000010000÷(1+17%)]×5% [100000+2160000+8547]×5% =658427.35(元) 应征消费税额=658427.35×(1-30%)=460899.15(元)当月应纳消费税 =[(50+60) ×100000+(10+8) ×120000+10000÷(1+17%)]×5% =[11000000+2160000+8547] ×5% =658427.35(元) 应征消费税额=658427.35×(1-30%)=460899.15(元)