What is the consumption tax in China now? How to save taxes? What are the skills?

Consumption tax can be said to be a kind of? Washington, DC? Tax, are your products here? Washington, DC? You need to pay this tax; Not here? Washington, DC? Don't pay this tax.

China's tax policy includes the following four products? Washington, DC? , the consumption tax is levied on it:

The first item is some special consumer goods that will do harm to human health, social order and ecological environment, such as cigarettes, wine, firecrackers and fireworks.

The second item is luxury goods and non-necessities such as high-end cosmetics, precious jewelry, jewelry and jade;

The third item is high-energy consumption and high-end consumer goods, such as cars and yachts;

The fourth item is non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel.

So the initial planning of consumption tax is: can I enter this when choosing business items or products? Washington, DC? . Enter, you have to pay consumption tax; Without advance, there will be no consumption tax. This is also an important factor that investors must consider when making decisions.

The tax base of consumption tax, like value-added tax, is calculated at a price excluding tax. However, the special feature of consumption tax is that except for some consumer goods such as gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry, which are based on the sales income (excluding tax) of retail links, other taxable products are levied on the ex-factory price (excluding tax). So, what are the common practices of tax-related enterprises in China, such as wineries, cigarette factories and cosmetics production enterprises, to save consumption tax? Multiple operations? Use two or more enterprises to manage their own products: the production enterprise sells the products to the sales enterprise at the ex-factory price, and pays the consumption tax according to the ex-factory price; Sales enterprises sell products to consumers, and no longer pay consumption tax, in which the ex-factory price of production enterprises determines the size of consumption tax. If the manufacturer directly sells consumer goods to consumers, it will be a big loss. It is estimated that there is no one in China at present? Single style? Run a business.

There are basically two ways to save consumption tax: one is by policy, and the other is by skill. Except skills? Integral? 、? Close? In addition to the two methods, there is comparative analysis. Preferential admission? Decision-making choice. Our case study is as follows:

Case 1: Separate accounting of packaging turnover can save consumption tax.

Article 13 of the Detailed Rules for the Implementation of Consumption Tax, which came into effect on June 5438+1 October1,2009, stipulates that taxable consumer goods sold together with packaging, regardless of whether the packaging is priced separately or not and the accounting method, should be incorporated into the sales of taxable consumer goods to pay consumption tax. If the package is not priced and sold together with the product, but a deposit is collected, the deposit should not be taxed as part of the sales of taxable consumer goods.

Let's use specific data to calculate:

An enterprise sells taxable consumer goods (non-ad valorem alcoholic products) at a unit price of 100 yuan, including packaging 10 yuan, and the consumption tax rate is 20%.

When packaging materials are sold together with taxable consumer goods, the consumption tax payable is: 100? 20%=20 (yuan)

The deposit is charged according to 1 for packaging recycling, and the consumption tax payable is: (100- 10)? 20%= 18 (yuan)

Packaging turnover can save 10% tax.

In our real life, some small shops let us? Beer bottles for beer (plus wine money)? , that is, according to the relevant policies, manufacturers let beer bottles be packaged? Turnaround use? , a specific act of saving consumption tax.

Case 2: Reducing consumption tax through enterprise merger

Article 4 of the Provisional Regulations on Consumption Tax stipulates that taxable consumer goods produced by taxpayers for their own use are not taxed if they are used for continuous production of taxable consumer goods.

According to this regulation, we can merge enterprises. Change high-tax products into low-tax products to save consumption tax. This is also an effective tax-saving planning skill for consumption tax.

There are two large wineries in a certain area, both of which are independent accounting legal person enterprises. A factory mainly deals in grain liquor, which is brewed with locally produced rice and corn as raw materials, and the tax rate is 20%. Brewery B produces a series of medicinal liquor with grain wine produced by Factory A as raw material, and the tax rate is 10%. A winery provides grain wine worth 200 million yuan to B winery every year. In the course of operation, because of the lack of funds and talents, No.2 Winery cannot continue to operate and is ready to go bankrupt. At this point, B * * * winery owes 50 million yuan to A winery; After evaluation, the assets of the second winery happened to be 50 million yuan. After research, the leading group of a winery decided to buy B winery, and the main basis for its decision is as follows:

(1) This acquisition is not expensive. Because before the merger, winery B's assets and liabilities were 50 million yuan and its net assets were zero. Therefore, according to the current tax law, merger belongs to the way of taking all the debts of the merged enterprise, which is not regarded as the transfer and disposal of all the assets of the merged enterprise at fair value, and the income from asset transfer is not calculated and enterprise income tax is not paid. In addition, the behavior between two enterprises belongs to property right transaction. According to the tax law, there is no need to pay business tax, and other expenses are relatively small, so the cost of a winery will not be too big.

(2) M&A can postpone some taxes. Before the merger, the grain wine provided by A winery to B winery should pay the following taxes every year:

Consumption tax payable =20000? 20%=4000 (ten thousand yuan)

After the merger of the two enterprises, Party A and Party B become one enterprise, and the trading activities of the two enterprises become the semi-finished products transfer activities of two internal departments, and there is no need to pay immediately (of course, it is not really necessary to pay, but to transfer to the post-sales link). In this way, through the merger, a winery delayed the payment of some taxes and obtained the time value of funds.

(3) The medicinal liquor produced by winery B has a good market prospect, which is also in line with the mainstream of people's attention to health. After the merger of winery A and winery B, the main direction of operation can be transferred to the production of medicinal liquor, and the consumption tax payable by enterprises will be reduced after the transfer. Since the consumption tax rate of grain wine is 20% and the consumption tax rate of medicinal liquor is 10%, the tax burden will be greatly reduced if the enterprise is transformed into a medicinal liquor production enterprise.

Based on the annual sales of medicinal liquor of 200 million yuan, the consumption tax payable by a winery after the merger is:

20000? 10%=2000 (ten thousand yuan)

Before the merger, a winery had to pay a consumption tax of 40 million yuan for the same sales, with a difference of 20 million yuan. And this 20 million is the consumption tax saved.

Case 3: Choose the processing method with the lightest tax burden to reduce consumption tax.

? Preferential admission? Is to choose different ways to get the maximum benefit.

A cigarette factory has a batch of tobacco leaves worth 6.5438 million yuan to be processed into cut tobacco. The cut tobacco consumption tax rate is 30%, and the cigarette consumption tax rate is 45%. There are several options to choose from.

Scheme 1: After recycling the cut tobacco entrusted for processing, continue to process it into cigarettes.

A cigarette factory entrusts B factory to process a batch of tobacco leaves worth 6.5438+0 million yuan into cut tobacco, and the processing fee agreed in the agreement is 750,000 yuan; After the processed tobacco is transported back to Factory A, Factory A continues to process it into Class A cigarettes. The processing cost and sharing expenses reached 950,000 yuan, and the price of these cigarettes was 7 million yuan.

(1) A factory pays the processing fee to B factory and the consumption tax collected and remitted by B factory.

According to national regulations, consumption tax constitutes taxable value income = (material cost+processing fee)? (1- consumption tax rate) =( 100+75)? (1-30%)=250 (ten thousand yuan)

A factory should pay consumption tax in the process of entrusted processing =250? 30%=75 (ten thousand yuan)

(2) After the factory sells cigarettes, the consumption tax payable is:

700? 45% (all payable) -75 (paid in the process of entrusted processing) = 2.4 million yuan.

(3) After-tax profit of the factory (income tax rate is 25%):

After-tax profit =[700 (income)-100 (material cost) -75 (processing fee) -75 (consumption tax on processing links) -95 (continuous processing cost) -240 (consumption tax)]? ( 1-25%)= 1 15? 75%=8625 (ten thousand yuan)

Scheme 2: entrust Factory B to process tobacco leaves into cigarettes and take them back for direct external sales.

Factory A entrusts Factory B to directly process tobacco leaves into Class A cigarettes. The cost of tobacco leaves is unchanged, which is 6.5438+0 million yuan, and the processing cost is 6.5438+0.7 million yuan. After the processing is completed and shipped back to a factory, the external price of a factory is still 7 million yuan.

(1) When Factory A pays Factory B to process taxable consumer goods, the trustee will withhold and remit the consumption tax. The calculation is as follows:

Consumption tax payable =( 100+ 170)? ( 1-45%)? 45%=220.9 1 (ten thousand yuan)

(2) As the taxable consumer goods entrusted for processing are sold directly to the outside world, Factory A has to pay consumption tax when selling. Its after-tax profit is calculated as follows:

Profit after tax =[700 (income)-100 (material cost)-170 (processing fee) -220.95438+0 (consumption tax)]? (1-25%)= 156.82 (ten thousand yuan)

Option 3: The factory processes itself and sells it to the outside world.

A factory processed tobacco leaves worth 6,543,800 yuan into Class A cigarettes by itself. The processing fee and sharing fee are 6.5438+0.7 million yuan, and the price is 7 million yuan. The calculation is as follows:

Consumption tax payable =700? 45%=3 15 (ten thousand yuan)

Profit after tax =[700 (income)-100 (material cost)-170 (processing fee) -3 15 (consumption tax)]? (1-25%)=86.25 (ten thousand yuan)

As can be seen from this case, under the same conditions of all relevant production factors, the after-tax profit of Scheme I (entrusted semi-processing) and Scheme III (self-processing) is smaller and the tax burden is heaviest; Scheme 2 (fully commissioned processing mode) has greater profits and the lowest tax burden. In the same tax environment, we should choose the second scheme to achieve the lowest tax burden and the maximum profit.

The highest consumption tax rate is 45%, which is a heavy tax. However, as long as we master the policy and tax saving skills, there is something to do in the planning of consumption tax saving.

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