某企业为增值税一般纳税人<span>,2X19</span>年<span>9</span>月进口<span>10</span>辆小汽车<span>,</span>其中<span>2</span>辆自用<span>,</span>另外<span>8</span>辆用于对外销售<span>,</span>进口这<span>10</span>辆小汽车共支付买价<span>40</span>万元<span>,</span>另支付小汽车运抵我国境内输入地点起卸前发生的运费、保险费共计<span>15</span>万元。货物报关后<span>,</span>该企业按规定缴纳了进口环节的增值税<span>,</span>并取得海关进口增值税专用缴款书。当月销售小汽车取得不含税销售收入<span>250</span>万元<span>,</span>则该企业<span>2X19</span>年<span>9</span>月应缴纳增值税<span>( )</span>万元。<span>(</span>已知小汽车关税税率为<span>20%,</span>消费税税率为<span>9%)</span> <p> <br /> </p>-考呀呀题库