2 education surcharge and urban maintenance and construction tax are based on business tax and value-added tax.
Education surcharge = business tax and value-added tax *7%
Urban maintenance and construction tax = business tax and value-added tax *3%
3. The consumption tax details are as follows:
Open classification: taxation, law, political economy, finance, taxation.
Consumption tax is a newly set tax in turnover tax in 1994 tax system reform.
Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue. The current scope of consumption tax collection mainly includes: cigarettes, wine, wine, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, automobile tires, motorcycles and automobiles, and some tax items are subdivided into several subheads.
Consumption tax is an in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because the price includes consumption tax, there is no need to pay consumption tax, and the tax will ultimately be borne by consumers.
1 994 65438+1October1After the consumption tax was officially levied, some people thought that the consumption tax was an additional commodity tax burden, which would cause price increases. Actually, this is a misunderstanding. According to the tax design, the products subject to consumption tax were originally product tax or value-added tax. After the first introduction of value-added tax, the original tax burden of these products decreased significantly. In order not to reduce fiscal revenue because of the reduction of tax burden, it is necessary to make up for the reduced tax burden by levying consumption tax again.
Therefore, the levy of consumption tax belongs to the conversion of income from the old and new tax systems. Although consumer goods subject to consumption tax are still subject to value-added tax, the tax burden level before the reform is basically maintained. Levying consumption tax on a few consumer goods should not be a factor of rising prices.
Who is the taxpayer of consumption tax?
Taxpayers of consumption tax are units and individuals that produce, entrust, retail and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax. Specifically including:
State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organizations and other units, individual operators and other individuals that produce, entrust, retail and import taxable consumer goods in China. According to the Notice of the State Council on Relevant Issues Concerning the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises, foreign-invested enterprises and foreign enterprises that produce, commission, retail and import taxable consumer goods in China are also taxpayers of consumption tax.
Consumption tax is a kind of tax levied by the state on taxable consumer goods produced, commissioned, retail and imported to reflect the consumption policy.
What are the scope of consumption tax collection?
The scope of consumption tax collection includes five types of products:
The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, etc. Harm to human health, social order and ecological environment;
The second category: luxury goods and non-necessities such as precious jewelry and cosmetics;
The second category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles;
The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil;
The fifth category: products with certain financial significance, such as automobile tires and skin care products.
Consumption tax is a tax levied on certain consumer goods and consumption behaviors. The State Council promulgated the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) on June 5438+0993, and the Ministry of Finance promulgated the Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) on February 25, 2003.
Characteristics of consumption tax: 1, and the scope of collection is selective; 2. The tax link is single; 3. The collection method is selective; 4. The tax rate and tax amount are different; 5. The tax burden is transitional.
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I. Taxpayer of consumption tax
Units and individuals that produce, process and import consumer goods specified in these Regulations within the territory of People's Republic of China (PRC) shall be taxpayers of consumption tax.
Taxpayers of consumption tax on gold and silver jewelry refer to units and individuals engaged in commercial retail of gold and silver jewelry in People's Republic of China (PRC); Where gold and silver jewelry is processed or sold on a commission basis, the entrusting party is also a taxpayer.
Second, the scope of consumption tax
China's consumption tax collection scope includes: cigarettes, alcohol and alcohol, cosmetics, skin care products, precious jewelry and jade, firecrackers and fireworks, gasoline, diesel, automobile tires, motorcycles, automobiles and other eleven commodities.
Three. Tax items and tax rates of consumption tax
The consumption tax * * * has 1 1 tax items, of which 3 tax items have 13 subhead and 25 tax items are listed. There are 2 companies with proportional tax rate1company and 4 companies with fixed tax rate. * * * There is a tax rate of 14, ranging from 3% to 45%.
Four. Tax basis of consumption tax
The tax basis of consumption tax adopts ad valorem and specific tax respectively. Taxable consumer goods subject to ad valorem taxation shall be taxed on the basis of sales of taxable consumer goods. When the quantitative quota method is implemented, the weight, volume or quantity of taxable consumer goods per unit is usually used as the tax basis.
V. Calculation method of consumption tax
1, ad valorem taxable amount = taxable consumer goods sales × applicable tax rate
2. Taxable amount = sales of taxable consumer goods × applicable tax standard.
3. Taxable consumer goods produced for self-use and used for continuous production of taxable consumer goods are not taxed; For other purposes, if there is a sales price of similar consumer goods, tax shall be calculated according to the sales price of similar consumer goods produced by taxpayers; If there is no sales price of similar consumer goods, taxable value will be formed. (If an enterprise uses taxable consumer goods for its own use for production and operation, projects under construction, collective welfare and personal consumption, or for foreign investment, distribution to shareholders or investors or gift to others free of charge, it shall be regarded as sales and consumption tax shall be calculated and paid. )
Taxable value of components = (cost+profit) ÷( 1- consumption tax rate)
Taxable amount = component taxable amount × applicable tax rate.
4. If the processing of taxable consumer goods is entrusted, the consumption tax shall be withheld and remitted by the entrusted party at the time of delivery. The tax shall be calculated according to the sales price of similar consumer goods of the consignee. If there is no similar sales price of consumer goods, it shall be approved by taxable value.
Taxable value of components = (material cost+processing fee) ÷( 1- consumption tax rate).
Taxable amount = component taxable amount × applicable tax rate.
5. Imported taxable consumer goods shall be taxed according to their taxable value. The calculation formula is:
Taxable value of components = (dutiable price+tariff) ÷(l- consumption tax rate).
Taxable amount = component taxable value × consumption tax rate.
6. Taxpayers who retail gold and silver jewelry should convert tax-included sales into sales excluding value-added tax when paying taxes.
Taxable sales of gold and silver jewelry = sales including VAT ÷( 1+ VAT rate or collection rate)
For the production, wholesale and retail units used for gifts, sponsorship, fund-raising, advertising, samples, employee benefits, incentives, etc. or not accounted for separately, tax should be calculated according to the taxable value of the composition.
Taxable value of composition = original purchase price ×( 1+ profit rate) ÷( 1- consumption tax rate of gold and silver jewelry).
Taxable amount = component taxable value of gold and silver jewelry × consumption tax rate.
Sixth, the consumption tax payment link
1, production link. Taxable consumer goods produced by taxpayers shall be paid by the producers at the time of sale. Among them, self-produced and self-used products used for continuous production of enterprises are not taxed; If it is used for other purposes, it will be taxed when it is transferred.
Taxable consumer goods entrusted for processing shall be withheld and remitted by the entrusting party when delivered to the entrusting party.
2. Import the link. Taxable consumer goods imported by taxpayers shall be paid by the importer at the time of import declaration.
3. Retail link. The consumption tax on gold and silver jewelry is paid by retailers at the retail stage.
Seven. Preferential consumption tax
Taxpayers exporting taxable consumer goods are exempt from consumption tax; Unless otherwise stipulated by the State Council. The tax exemption measures for the export of taxable consumer goods shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Eight. Significance of consumption tax
1 Optimize the tax structure and improve the turnover tax system.
2. Cooperate with national household registration policy and consumption policy.
3 raise funds to increase fiscal revenue
4. Weaken and alleviate the contradiction between the disparity between the rich and the poor and unfair distribution.
In April 2006, naphtha, solvent oil, lubricating oil and fuel oil were included in the scope of consumption tax collection. Consumption tax on naphtha, lubricating oil and solvent oil is 0. 1 yuan per liter of 0.2 yuan. With the approval of the State Council, the consumption tax of the above four kinds of refined oil can be reduced by 30% of the taxable amount.
In February, 2008, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued a notice to cancel the preferential tax reduction for the above four kinds of refined oil from June 5438+ 10/day, and restore the consumption tax rate for naphtha, solvent oil and lubricating oil to 0.2 yuan per liter, and the tax rate for fuel oil to 0. 1 yuan per liter.