On June 20 19, the company purchased a car from a sales company for its own use, paid 250,000 yuan including value-added tax, purchased tools and spare parts 1500 yuan, paid 4,000 yuan for vehicle repair, and paid 5,000 yuan for insurance collected by the sales company. The sales company issues a unified invoice for all payments. Then the unit has to pay the vehicle purchase tax () yuan.

A: 22264.96

26050

c、2456438+02

d、2 1467.26

Correct answer a

The tax law stipulates that the money collected should be taxed differently. Any money collected by using the bills of the collecting unit (the trustee) shall be regarded as the out-of-price charges of the collecting unit, and the price and expenses paid by the buyer shall be merged into taxable value and taxed together. Vehicle purchase tax payable by this unit = (250000+1500+4000+5000)&; Leather; 1. 17? 10% = 22,264.96 yuan.