某国有大型商业零售企业,增值税一般纳税人,主要经营副食、百货、家电等。经查,1998年5月购进毛茶一批,进项税额2600元;购进精制茶一批,进项税额10200元。毛茶销售取得现金收入61620元,精制茶销售取得现金及支票转账收入96550元。两批茶叶,企业未分别核算销售额,一并按毛茶适用税率 A large state-owned commercial retail enterprises, VAT general taxpayers, mainly engaged in non-staple food, department stores, home appliances and so on. The investigation, in May 1998 purchase of a group of Mao tea, input tax 2600 yuan; purchase of a batch of refined tea, input tax 10,200 yuan. Mao tea sales made a cash income of 61,620 yuan, refined tea sales made cash and check transfer income of 96,550 yuan. Two batches of tea, the company did not account for sales separately, together with Mao Cha applicable tax rates