题目内容

某市服装厂为增值税一般纳税人,2005年6月份发牛下列业务:
1.购入甲面料取得增值税发票价款 55000元,支付采购运赞300元。
2.进门乙面料,面料折合人民币20000元,支付卖方佣金1500元,支付自己的采购代理人佣金500元,进口保险费2500元,关税税率5%。
3.用乙面料生产棉服400件,单位成本为每件50元。将200件销售给某商厦,海间内含税价为100元。将100件棉服作为福利发给本厂职工。
4.用甲面料生产裤子300条,单位成本为印元,成本中外购比例40%,将其中90条销售给某公司,每件含税价为150元,将其
中200条赠送给其他企业。有10条因管理不当而毁损。
5.将场内闲置的机器设备租给另外一服装厂使用,取得租金收入100000元。
6.将场内一套房场投资人股,取得分配利息50000元。
7.从农民手中购进棉花,取得增值税专用发票上注明的价款20000元(含税)。
8.销售自己使用过的摩托车5辆,其中:3辆低于原值销售,取得含税销售额 41600元,2辆高于原值销售,取得含税销售额46560元。
根据上述资料回答下列问题:
本月该企业进口环节缴纳的税额为()

A. 应纳增值税0元,进口关税1200元
B. 应纳增值税4284元,进口关税1200元
C. 应纳增值税0元,进口关税1225元
D. 应纳增值税4284元,进口关税1225元

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