(1)进口小轿车应纳关税=(400000%2B30000%2B40000%2B20000) ×20%=98000(元) 修理旧设备进口应纳关税=(50000%2B10000) ×20%=12000(元) 进口小轿车和修理旧设备共缴纳关税=98000%2B12000=110000(元) (2)小轿车在进口环节应缴纳的消费税=(400000%2B30000%2B40000%2B20000)×(1%2B20%)÷(1-8%)×8%=51130.43(元) (3)进口小轿车应纳增值税=(400000%2B30000%2B40000%2B20000) ×(1%2B20%)÷(1-8%)×17%=108652.17(元) 修理旧设备进口时应纳增值税=(50000%2B10000) ×(1%2B20%)×17%=12240(元) 小轿车和修理旧设备在进口环节共缴纳增值税 =108652.17%2B12240=120892.17(元)。 购进小汽车 借固定资产588000 应交税费 -应交增值税(进项税额)108652.17 贷银行存款