The explanation of this article
This article is about the scope of consumption tax payers. Taxpayer is the subject with direct tax obligation stipulated by tax laws and regulations, and it is the basic element of tax system. The definition of taxpayer's scope is directly related to the scope and object of tax revenue, and also directly reflects the degree to which a country exercises tax jurisdiction. Therefore, the scope of taxpayers is generally the first clear issue in tax laws and regulations.
Compared with the provisions of Article 1 of the original regulations, this article expands the scope of taxpayers of consumption tax, that is, on the basis of the provisions of the original regulations on "units and individuals that produce, entrust processing and import consumer goods stipulated in these regulations", it also adds the provisions of "other units and individuals that are determined by the State Council to sell consumer goods stipulated in these regulations", which is mainly due to the fact that some precious jewelry has been changed to retail in practice, that is, units and individuals that retail precious jewelry are also consumption tax taxpayers.
In addition, there are two textual amendments to this article:
First, delete "(hereinafter referred to as taxable consumer goods)" and reflect the expression of "hereinafter referred to as taxable consumer goods" in Article 3 of the revised regulations;
Two, according to the provisions of the "People's Republic of China (PRC) tax collection and management law" and the recent tax laws and regulations, the expression "taxpayer" is no longer used, but simplified as "taxpayer".
According to this article, the scope of taxpayers should be defined from the following three aspects in practice.
1. Must have taxable behavior in People's Republic of China (PRC).
This is the first condition to define the consumption tax payer, the requirement of the principle of tax territoriality and the embodiment of national tax sovereignty. People's Republic of China (PRC) here refers to the customs territory. Generally speaking, the scope of a country's customs and borders is the same. However, in some Sui cases, such as the establishment of a bonded area, the customs clearance is smaller than the border, and the goods entering and leaving the bonded area are regarded as import and export goods. In addition, according to the provisions of China's current legal system, although the Hong Kong Special Administrative Region, the Macao Special Administrative Region and Taiwan Province Province belong to People's Republic of China (PRC), they implement an independent tax system different from that of the mainland, retain independent tax jurisdiction, legislate on their own to determine tax types, tax rates, tax exemptions and other tax matters, and give Hong Kong, Macao and Taiwan provinces the same treatment as other countries or regions in terms of tax system, that is, the people of China as stipulated in this Ordinance.
It should be noted that what is emphasized here is that the taxable behavior occurs in People's Republic of China (PRC), and it does not limit whether the actor is in China. That is to say, as long as the production, entrusted processing and import of consumer goods specified in this Ordinance, or the sales of consumer goods specified in the State Council within the scope of consumer goods specified in this Ordinance, occur in People's Republic of China (PRC), then whether the actor has People's Republic of China (PRC) nationality, is registered in China, or lives in China, it belongs to the taxpayer of consumption tax.
2. The scope of taxable consumption tax is limited to the production, processing and import of consumer goods specified in these Regulations or the sale of consumer goods specified in these Regulations as determined by the State Council.
This is the second condition to define the taxpayer of consumption tax, and it can also be said that the scope of taxable behavior of consumption tax is defined, that is, the scope of taxation. According to this article, not all acts of producing, processing and importing consumer goods are taxable. Specifically, there are two main conditions:
(1) Specific link restrictions of taxable behavior.
First, it is limited to production, entrusted processing and El. Production, entrusted processing and import are all the beginnings of taxable consumer goods in China from scratch, and they belong to production links in a broad sense. Specifically, the consumer goods produced and manufactured in People's Republic of China (PRC) as stipulated in these Regulations are taxable consumer goods, and the producers are taxpayers. Entrusted processing refers to the processing and production mode in which the entrusting party provides spare parts and raw materials, and the entrusted party processes and collects processing fees and some auxiliary materials on its behalf, which belongs to taxable behavior, and the entrusting party is a taxpayer. In order to balance the tax burden of taxable consumer goods produced in China, the consumer goods specified in these Regulations shall be taxed from People's Republic of China (PRC) and abroad, and the importer shall be the taxpayer.
Second, it is limited to the sales links determined by the State Council. In addition to the provisions of this Ordinance, the actors who produce, entrust processing and enter the El link belong to taxpayers, and the State Council can also add some other actors as taxpayers according to actual needs. For example, in actual implementation, with the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China successively issued the Notice on Relevant Issues Concerning the Adjustment of Consumption Tax on Gold and Silver Jewelry (Caishuizi [1994] No.95). Notice on the Tax Policy of Diamonds and Shanghai Diamond Exchange (Caishui [200 1] 176) and Notice on the Tax Policy of Platinum and Its Products (Caishui [2006] 176) classify gold and silver jewelry, platinum jewelry and jade under the tax item "Precious jewelry and jewelry" It should be noted that the consumer goods here do not refer to all the consumer goods stipulated in this Ordinance, but only to the consumer goods determined by the State Council within the scope of consumer goods stipulated in this Ordinance, including gold and silver jewelry, platinum jewelry and diamonds and diamond ornaments at present.
(2) restrictions on the scope of consumer goods.
According to the provisions of this article, not all consumer goods are taxable consumer goods, but only consumer goods specified in this Ordinance, that is, consumer goods specified in the Schedule of Consumption Tax Items and Rates attached to this Ordinance. The scope of consumption tax in the newly revised consumption tax items and tax rates table is mainly determined according to China's current economic development, consumption policies and industrial policies, China's people's consumption level, consumption structure, resource supply and consumption demand, and national financial needs, drawing lessons from foreign successful experiences and common practices, mainly to limit and standardize people's consumption behavior. The Table of Consumption Tax Items and Rates adopts the positive enumeration method * * * and selects l4 consumer goods as the tax object.
Taxable consumer goods are divided into five categories:
First, some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, wooden disposable chopsticks, etc., will do harm to human health, social order and ecological environment;
Second, luxury goods and non-daily necessities, such as high-end watches, precious jewelry and jade;
Third, high-energy consumer goods, such as cars and motorcycles;
Fourth, non-renewable and alternative resource consumer goods, such as refined oil; Fifth, products with certain financial significance, such as automobile tires and cosmetics.
3. Consumption tax payers can be units or individuals.
This is the third condition to define VAT taxpayers. According to the provisions of this article, the taxpayers of consumption tax can be units and individuals, including:
(1) State-owned enterprises, that is, enterprises owned by the whole people, including wholly state-owned companies and unincorporated enterprises, shall be governed by the Company Law on wholly state-owned companies and the Law on Industrial Enterprises Owned by the Whole People and other laws and regulations.
(2) Collective enterprises, that is, urban and rural collective enterprises, are also a form of public ownership, and the Regulations on Rural Collective Enterprises and the Regulations on Urban Collective Enterprises are applicable.
(3) Private enterprises, that is, enterprises established by private investment other than public ownership, including partnership enterprises and sole proprietorship enterprises, shall be governed by the provisions of the Partnership Enterprise Law and the Sole proprietorship Enterprise Law.
(4) Joint-stock enterprises, that is, modern corporate enterprises with limited liability system, also include enterprises with state-controlled shares or state-owned capital as the dominant position, and the Company Law and other laws and regulations are mainly applicable.
(5) According to the Decision of NPC Standing Committee on the Provisional Regulations on the Application of Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises, the units also include foreign-invested enterprises and foreign enterprises. Foreign-invested enterprises, that is, enterprises established by foreign investors in China, including Sino-foreign joint ventures, Sino-foreign cooperative ventures and foreign-funded enterprises, shall be governed by the provisions of the Law on Foreign-funded Enterprises. Foreign enterprises, that is, enterprises established in accordance with foreign (regional) laws, have set up institutions and places in China, engaged in production and operation, and obtained income from China.
(6) Institutions refer to social service organizations that state organs or other organizations engage in education, science and technology, culture, health and other activities for the purpose of social welfare, and the provisions of the Provisional Regulations on the Administration of Registration of Institutions shall apply.
(7) Social organizations refer to non-profit social organizations formed voluntarily by China citizens to achieve the consent of their members and carrying out activities in accordance with their articles of association. They are controlled by the Regulations on the Registration of Social Organizations and the Regulations on the Management of Foundations.
State organs, including party and government organs established in accordance with the Constitution and the Organic Law,
(9) Troops, including the China People's Liberation Army and the Armed Police Force.
(10) Other enterprises and units, including the above-mentioned ten units that have not been exhausted and have emerged with social development.
"Individuals" include: (1) individual industrial and commercial households. According to Article 26 of the General Principles of the Civil Law, citizens engaged in industrial and commercial operations within the scope permitted by law have been approved and registered according to law. Individual industrial and commercial households are one of the civil subjects engaged in production and operation, but they do not have legal personality, and bear unlimited liability for debts with their personal property, which belongs to the personal category. Generally speaking, it is also included in the ranks of "individual" taxpayers in tax laws and regulations. For example, the Provisional Regulations on Urban Land Use Tax directly stipulates that individual industrial and commercial households are "individual" taxpayers.
(2) Other individuals, mainly including natural persons and rural contracted households. And foreign individuals who have business activities in China.