You didn't ask your questions clearly, only one of them was difficult to answer. I'll try to answer it.

1。 The input value-added tax of grain and oil processing plant is (70000+120000)/13 *13% = 21858.41yuan.

2。 The value-added tax payable by an industrial enterprise is 80 * 5000 * 0.17-13600 = 54400 yuan.

3。 Air conditioners should be regarded as sales, and the VAT output tax is 4200 * 5/1.17 * 0.17 = 3051.28 yuan.

4。 The resource tax payable is 7000*32* 12=2688000 yuan (this is the only problem I see)

5。 Consumption tax payable by winery100000 * (1+5%)/(1-kloc-0/5%) *15%+10 */000.

The VAT output tax is100000 * (1+5%)/(1-kloc-0/5%) *17% = 21000 yuan.