What is the offset between consumption tax and tax and value-added tax? Consumption invoices can offset income by paying taxes or paying less, and all consumption invoices can only be used after asking for instructions from leaders and financial communication.
Consumption tax is a tax levied by the government on consumer goods. It is a tax levied on a few consumer goods on the basis of general goods value-added tax. Mainly to adjust the product structure, guide the direction of consumption, and ensure the national fiscal revenue.
The current scope of consumption tax collection mainly includes: cigarettes, alcohol, cosmetics, refined oil, precious jewelry, jewelry and jade, golf balls and equipment, high-end watches, yachts, automobiles and other tax items, and the tax is ultimately borne by consumers.
Consumption tax, like other taxes, bears the corresponding adjustment function while the country obtains fiscal revenue, which embodies the national consumption policy and industrial policy.
It has played a positive role in guiding the production and consumption of related products, promoting environmental protection and resource conservation, and even sustainable development and social equity. But with the development of the situation, it is necessary to consider the impact of consumption tax on consumer demand.
Extended data:
Consumption tax payment place:
Taxable consumer goods sold by taxpayers and taxable consumer goods produced by taxpayers for their own use shall be declared and paid to the competent tax authorities where the taxpayer's account is located, unless otherwise stipulated in the State Council.
Taxable consumer goods entrusted for processing, except for personal processing, shall be collected and remitted by the entrusted party to the local competent tax authorities. Taxable consumer goods processed by individuals shall be declared and paid by the competent tax authorities at the place where the entrusting party is located or domiciled.
When importing taxable consumer goods, the importer or his agent shall declare and pay taxes to the customs at the place of declaration.
Taxpayers who sell or entrust their own taxable consumer goods to other counties (cities) shall, after the sale of taxable consumer goods, declare and pay taxes to the competent tax authorities where the institution is located or where it resides.
If the taxpayer's head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities where their respective institutions are located (except cigarette wholesale); With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office may report and pay taxes to the competent tax authorities where the head office is located.
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