Consumption tax (also known as goods tax) has a long history, which can be traced back to the taxation of wine in the Western Han Dynasty. Salt tax was levied in ancient times. At present, the United States, Britain, Germany, France, Japan and other countries all levy consumption tax. With the development of commodity economy, the scope and amount of consumption tax are constantly expanding. Consumption tax has attracted worldwide attention because of its unique regulating function. Since the founding of New China, among the goods tax, commodity turnover tax, consolidated industrial and commercial tax, consolidated industrial and commercial tax, product tax and value-added tax, higher tax rates have been designed for consumer goods such as cigarettes, alcohol, cosmetics and refined oil, which basically have the nature of taxing consumer goods. With the reform of the original industrial and commercial tax system, consumption tax has become an independent tax. On 1993, 12 and 13, the State Council promulgated the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) (hereinafter referred to as the Regulations) and its implementation details, and decided to implement them on 1994 and 13.
I. Taxpayer and scope of consumption tax
(1) Taxpayers of consumption tax
Taxpayers of consumption tax are units and individuals that produce, commission and import consumer goods specified in the Provisional Regulations on Consumption Tax in People's Republic of China (PRC). In other words, taxpayers must engage in the production, entrusted processing and import of taxable consumer goods in China; Taxpayers' activities must involve taxable consumer goods stipulated in the regulations, and both are indispensable.
(2) The scope of consumption tax.
The scope of consumption tax collection is mainly based on China's current economic development and consumption policies, people's consumption level and consumption structure, and financial needs, and draws lessons from foreign successful experiences and common practices to determine eleven types of products:
1. Excessive consumption of some special consumer goods will do harm to human health, social order and ecological environment.
(1) cigarettes. Special consumer goods produced by tobacco processing. Such as cigarettes, cigars, cut tobacco, etc.
(2) wine. Liquor, yellow rice wine, beer, other reconstituted wines, medicinal liquor, alcohol and other products fermented or prepared with grains, potatoes, bran, plant fruits, fruits and medicinal materials as raw materials or auxiliary materials.
(3) firecrackers and fireworks. Explosives or fireworks are made of gunpowder and fireworks.
2. Luxury goods and non-necessities of life.
(1) cosmetics. Articles used to decorate and beautify the human body surface. Including perfume (essence), powder cake, rouge, lipstick, nail polish, blue eye oil, eyebrow (lip) pen, full set of cosmetics and other aromatic and beauty cosmetics.
(2) Skin care and hair care products. Used for human skin and hair, with moisturizing, protective and tidy effects. Such as cream, facial oil, facial mask, hair oil, shampoo, shower gel and other products.
(3) Precious jewelry and jade jewelry. All kinds of gold and silver, jewels and jewels and jade are mined, polished and processed. Including pure gold and silver jewelry and inlaid jewelry, diamonds, pearls, jadeite, agate, amber, synthetic corundum and glass imitation.
3. High energy consumption and high-end consumer goods.
(1) car. Driven by power plant, with four or more wheels, no crawler and no stringing. Vehicles mainly used for carrying people and their belongings. Including cars, off-road vehicles and passenger cars. All kinds of trucks and special vehicles (such as emergency vehicles, emergency vehicles, etc.) assembled, modified and restructured with the above-mentioned vehicle chassis do not belong to the scope of this tax.
(2) motorcycles. A vehicle with two or three wheels driven by a power plant. Comprise a two-wheeled vehicle, a side three-wheeled vehicle and a front three-wheeled vehicle.
4. Non-renewable and alternative petroleum consumer goods.
(1) gasoline. A flammable, explosive and volatile colorless to yellowish liquid is made of natural and artificial petroleum through desalination, primary distillation, catalysis, cracking and mixing. Include automobile gasoline, aviation gasoline and starting gasoline.
(2) diesel oil. A flammable, explosive and less volatile liquid than gasoline is made of natural or artificial petroleum through desalting, primary distillation, catalysis, cracking and blending. Include light oil, heavy diesel oil, agricultural diesel oil and military light oil.
(3) automobile tires. Used for inner and outer tires of various automobiles, trailers, special vehicles and other motor vehicles.
Two. Tax items and tax rates of consumption tax
(1) tax item
Consumption tax * * * has 1 1 sub-item, 12, with clear taxation purpose and clear taxation object.
1. Tobacco tax project. There are three subheadings. Include cigarettes, cigars and cut tobacco.
2. Alcohol and alcohol tax items. There are six subheadings. Including grain wine, potato wine, yellow wine, beer, other wines and alcohol.
3. Cosmetic tax items.
4. Skin care and hair care products.
5. Taxable items of precious jewels and jewels and jade.
6. Firecrackers and fireworks tax items.
7. Gasoline tax items.
8. Diesel tax items.
9. Tax items for automobile tires.
10. Motorcycle tax item.
1 1. Automobile tax item. There are three subheadings. Including cars, four-wheeled off-road vehicles and passenger cars.
(2) Tax rate
According to the types, grades, structures, functions of different consumer goods or the content of a certain component in consumer goods, as well as the market supply and demand situation and consumer price level, three forms of consumption tax are formulated: ad valorem proportional tax rate, specific fixed tax rate and compound tax rate.
Table of consumption tax items and tax rates (tax amount), as shown in table 1:
(Table 1)
Table of consumption tax items and rates (tax amount)
Tax Item Collection Scope Tax Unit Tax Rate (Amount)
A, cigarettes per standard box (50000) 150 yuan.
45% per standard strip (200 pieces)
The transfer price is in 50 yuan.
Above (inclusive)
30% per standard strip (200 pieces)
The transfer price is in 50 yuan
under
Imported cigarettes 45%
White packaged cigarettes 45%
Handmade cigarettes 45%
Self-produced and self-used, commissioned processing without the same brand, 45%
Cigarettes with specifications and transfer prices
45% of enterprises were included in the plan without the approval of the State Council.
Cigarettes produced by industry and individuals
Cigarettes 25%
Cut tobacco 30%
Second, wine and alcohol 1. Grain liquor 25% 1
2. Potato liquor 15% 1
3. Tons of yellow rice wine 240 yuan
4. Beer ton 220 yuan 2
5. Other wines 10%
6. Alcohol 5%
Three, cosmetics including complete sets of cosmetics 30%
Four, skin care and hair care products 8%3
V. Precious jewels and beads include all kinds of gold, silver, jewels and beads 10%4
Gem. Gem
Six, firecrackers and fireworks 15%
Seven, gasoline rose to 0.2 yuan 5 points.
Eight, diesel oil rose by 0. 1 yuan.
Nine, automobile tires 10%6
X. motorcycle 10%
XI. Cars 1. The capacity of automobile cylinder is 2200ml 8%.
And above
1000 ~ 2200ml 5%
65438+3% is less than 0000ml.
2. Cylinder capacity of off-road vehicle (four-wheel drive)
2400 ml and above 5%
3% below 2400 ml
3. Cylinder capacity of passenger cars (less than 22 seats)
2000 ml and above 5%
Less than 2000 ml accounts for 3%
1 Grain and potato liquor are taxed on the basis of the original proportional tax rate, and then every 500 grams of 0.5 yuan; ② If the ex-factory price per ton (including packaging and its deposit) is above 3,000 yuan (inclusive), the unit tax is 250 yuan/ton, and if it is below 3,000 yuan, the unit tax is 220 yuan/ton; 3 Soap is suspended from 200 1; 4. Gold and silver jewelry is taxed at the rate of 5%; 5 The tax rate of leaded gasoline is 0.28 yuan/liter, and the tax rate of unleaded gasoline is 0.20 yuan/liter; Among them, radial tires are exempted and retreaded tires are stopped.
The consumption tax rate of gold and silver ornaments (including gold-based and silver-based alloy ornaments, gold, silver and gold-based and silver-based alloy inlaid ornaments) was reduced from 10% to 5%, and the tax payment link was changed to retail link. Jewelry that does not fall within the above scope is still paid at the original tax payment rate of 10%.
3. Time limit and place of payment of consumption tax.
(1) Confirmation of tax obligations and tax payment links
The tax payment link of consumption tax is the link where taxpayers have the obligation to pay taxes. Specifically, when the following situations exist, the tax obligation occurs:
1. When self-produced and self-sold consumer goods are sold;
2. Non-productive taxable consumer goods produced and used by oneself, when the consumer goods are transferred;
3. When the consumer goods are consigned for processing and transported back to the processing consumer goods;
4. When gold and silver jewelry is realized in retail;
5. When declaring the import of taxable consumer goods.
(2) Time limit for tax payment
The payment period of consumption tax and tax is the same as that of value-added tax.
(3) place of tax payment
Taxable consumer goods sold by taxpayers and taxable consumer goods produced by taxpayers for their own use shall be declared and paid at the competent tax authorities in the place where taxpayers account, unless otherwise stipulated by the state.
For taxable consumer goods entrusted for processing, if the trustee is an individual industrial and commercial household, the trustee shall declare and pay taxes at its accounting place. In addition, the trustee shall also declare and pay taxes to the local competent tax authorities.
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 pay taxes at the taxpayer's accounting place or location after the taxable consumer goods are sold.
If the taxpayer's head office and branches are not in the same county (city), the consumption tax is generally paid at the location of the branch that produces taxable consumer goods. With the approval of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and its branches, the head office can also collect and remit taxes from the competent tax authorities where the head office is located.
Four, consumption tax relief and tax refund
1. No department or unit may reduce or exempt consumption tax, except for taxable consumer goods exported and as otherwise stipulated by the State Council.
2. Taxable consumer goods sold by taxpayers, which are returned by buyers due to quality and other reasons, can be refunded after being examined and approved by the local competent tax authorities.
3. If the export taxable consumer goods are exempted from customs declaration or returned from abroad after tax refund, the exporter must report to the local competent tax authorities in time to pay the refunded consumption tax.
4. Taxable consumer goods directly exported by taxpayers that have been exempted from customs duties or returned from overseas after tax exemption may be temporarily exempted from tax refund with the approval of the local competent tax authorities, and then reported to the competent tax authorities for consumption tax refund when they are sold in China.