Question 2: Which industries need to pay consumption tax? The first category: some special consumer goods, such as cigarettes, alcohol, firecrackers, fireworks, etc., will cause danger to human health, social order and ecological environment;
The second category: luxury goods and non-necessities such as precious jewelry and cosmetics;
The third category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles;
The fourth category: 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.
On March 2, 2006, the Ministry of Finance of China and State Taxation Administration of The People's Republic of China jointly issued a notice to adjust the consumption tax items and tax rates. This adjustment has increased tax items such as golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks and solid wood floors; Canceled the tax item of "skin care products"; The tax rates of some tax items were adjusted.
Question 3: What is the consumption tax? What kind of enterprises need to pay consumption tax 1? Consumption tax is the general name of all kinds of taxes with the turnover (consumption behavior) of consumer goods as the object of taxation.
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.
2. Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax.
3, consumption tax-mainly to adjust the product structure, guide the direction of eliminating chickens, and ensure the national fiscal revenue.
The current consumption tax mainly includes: cigarettes, wine and alcohol, 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. -Including five categories 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 third 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.
4. Consumption tax is subject to in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future wholesale and retail links, because the consumption tax is included in the price, there is no need to pay consumption tax, and the tax is ultimately borne by consumers.
Question 4: What is consumption tax and what is consumption tax?
Consumption tax is the taxable consumption of production, entrusted processing, retail and import in order to reflect the consumption policy.
A tax levied on goods.
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Who is the taxpayer of consumption tax?
The taxpayers of consumption tax are production, entrusted processing, retail and import in People's Republic of China (PRC).
Units and individuals of taxable consumer goods as stipulated in the Provisional Regulations of China on Consumption Tax. Specifically including:
State-owned enterprises and collective enterprises that produce, sell, retail and import taxable consumer goods in China.
Industry, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units and social organizations
Social organizations and other units, individual operators and other individuals. According to "the State Council on foreign-invested enterprises"
Notice on Relevant Issues Concerning the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign Enterprises
Foreign-invested enterprises that produce, entrust, retail and import taxable consumer goods at home and abroad.
China enterprises are also taxpayers of consumption tax.
Consumption tax is the taxable consumption of production, entrusted processing, retail and import in order to reflect the consumption policy.
A tax levied on goods.
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What are the scope of consumption tax collection?
The scope of consumption tax collection includes five types of products:
The first category: some excessive consumption will do harm to human health, social order and ecological environment.
Harmful special consumer goods, such as cigarettes, wine, firecrackers and fireworks;
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.
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How to stipulate the tax items and tax rates of consumption tax?
Table of consumption tax items and rates (tax amount)
Note 1 According to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (94) Caishuizi No.038 "On Class A Volume,
The Notice on Temporary Reduction of Cigarette Consumption Tax stipulates that Class A volumes are classified from 1994 1.
The temporarily reduced cigarettes are subject to consumption tax at the rate of 40%.
Note 2 According to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (94) Caishuizi No.039 "About Soap"
The notice on the temporary reduction of consumption tax stipulates that soap is temporarily reduced by 1994 1.
Consumption tax is levied at the rate of 5%.
Note 3 According to People's Republic of China (PRC) Ministry of Finance, State Taxation Administration of The People's Republic of China (94) Caishuizi No.091"About Gold and Silver Taxes"
Notice of 5% reduction of decoration consumption tax stipulates that from 1994 65438+ 10 1 gold, silver and gold base,
Consumption tax on silver-based alloy jewelry and gold and silver, gold-based and silver-based alloy inlaid jewelry is reduced by 5%.
Tax rate collection. Other precious jewelry and jewels and jade are still levied at the tax rate of 10%.
Note 4 According to the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China (96) CaishuiziNo. 10 "On motorcycles
The Notice on Temporary Reduction of Consumption Tax on Tires stipulates that it will be adjusted from 1996 1 to 1997 12.
The consumption tax on motorcycle tires is temporarily reduced by 5% to 3 1.
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How to stipulate the tax payment link of consumption tax?
1. Taxable consumer goods produced by taxpayers shall be taxed at the time of production and sale;
2. The consumption tax on gold and silver jewelry is levied in the retail sector;
3......& gt& gt
Question 5: Under what circumstances should consumption tax be paid? 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.
We can pay attention to the determination of the occurrence time of consumption tax obligation from the following aspects: 1. Taxpayers selling taxable consumer goods have different sales settlement methods: 1. If credit sale or installment payment is adopted, it shall be the date of collection agreed in the written contract; if there is no written contract or no written contract, it shall be the date of issue of taxable consumer goods; 2. If prepayment is adopted, it is the invoice date of taxable consumer goods; 3. If the collection is accepted or entrusted to a bank for collection, it is the day when the taxable consumer goods are issued and the collection procedures are handled; 4. If other settlement methods are adopted, it shall be the day when the sales payment is received or the credentials for claiming the sales payment are obtained. Two, taxpayers produce taxable consumer goods for their own use, for the transfer date. 3. Taxable consumer goods entrusted by taxpayers for processing shall be the day when the taxpayer picks up the goods. Four, taxpayers import taxable consumer goods, the date of import declaration.
Question 6: I want to know how to calculate the consumption tax. Those enterprises must pay consumption tax. Basically, luxury goods and excessive consumption will harm the environment and health.
Generally speaking, there are: cigarettes, wine, jewelry, fireworks, cosmetics, oil (gasoline, diesel, naphtha, etc. ), cars, speedboats, high-end watches, wooden chopsticks, floors and golf equipment.
Consumption tax is levied in the production process (this year, some jewellery such as Golden Rooster was changed to retail).
Only sell, no production, no payment ~!
Consumption tax is divided into quota, proportion and proportion+quota.
Taxable goods are collected in different ways.
Calculation method (approximate):
Quota: gasoline, in liters, per liter of 0.2 yuan,
For example, if you sell 850 liters of gasoline for 3,000 yuan, you have to pay consumption tax of 850*0.2= 170 yuan.
Proportion: wooden floor, the proportion is 5%. If it sells for 1000 yuan, the consumption tax to be paid is 1000 * 5% = 50 yuan.
Proportion+quota: 0.5 yuan per catty for grain liquor at the price of 20%.
Selling grain liquor 1 10,000 yuan, ***40 Jin,
Then the consumption tax payable is = 10000*20%+40*0.5=2020 yuan.
The method is this,
Specifically, you go to find a consumption tax list,
It lists the items, collection methods and tax rate (amount).
There are golf clubs and high-end watches these days, so don't look for the old ones.
A * * * seems to have the item 1 1.
Question 7: Which goods should be subject to consumption tax? Consumption tax luxury goods: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks and so on. Harm to human health, social order and ecological environment; The second category: luxury goods and non-necessities such as precious jewelry and cosmetics; The third 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.
Question 8: What is consumption tax? What is 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. 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, it includes: 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,
Enterprises with foreign investment and foreign enterprises that produce, entrust, 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.
How to stipulate the tax items and tax rates of consumption tax?
Table of consumption tax items and rates (tax amount)
Note 1 According to the Notice of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China (94) Caishuizi No.038 on Temporary Reduction of Consumption Tax on Class A cigarettes, the consumption tax on Class A cigarettes will be temporarily reduced by 40% from 1994 1.
Note 2 According to the Circular No.039 of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (94) Caishuizi, the soap consumption tax is levied by 1994 1 temporarily at a rate of 5%.
Note 3 According to the Notice of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China (94) Caishuizi No.091on the Reduction of 5% Consumption Tax on Gold and Silver Ornaments, gold and silver and gold-based and silver-based alloy ornaments, as well as gold and silver and gold-based and silver-based alloy inlaid ornaments, are charged by 194 1. Other precious jewelry and jewels and jade are still levied at the tax rate of 10%.
Note 4 According to the Notice of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China (96) CaishuiziNo. 10 on Temporary Reduction of Consumption Tax on Motorcycle Tires, motorcycle tires are exempted from 1996 10 to12.
How to stipulate the tax payment link of consumption tax?
1. Taxable consumer goods produced by taxpayers shall be taxed at the time of production and sale;
2. The consumption tax on gold and silver jewelry is levied in the retail sector;
3. Taxable consumer goods produced by taxpayers for their own use are used for the continuous production of taxable consumer goods without tax; If it is used for other purposes, it will be taxed when it is transferred. Taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party (unless the entrusted party is self-employed). Taxable consumer goods entrusted for processing, if the entrusting party is used for continuous production of taxable consumer goods, the tax paid by the entrusting party may be deducted from the consumption tax paid by the taxable consumer goods recovered by entrusted processing.
Taxable consumer goods (excluding gold, silver and jewelry) imported shall be taxed at the time of customs declaration. How to stipulate the tax period of consumption tax?
The tax period of consumption tax is one day, three days, five days, ten days, fifteen days or one month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. Unless otherwise specified, the tax payment period of consumption tax of fixed enterprises in our city is one month. Taxpayers who pay taxes in installments for one month shall declare and pay taxes within ten days after the expiration of the period. Taxpayers who pay taxes in installments on one day, three days, five days, ten days and fifteen days shall pay taxes in advance within five days after the expiration of the period, and settle the tax payable last month within ten days from the first day of the following month and declare and pay taxes. Taxpayers importing taxable consumer goods shall pay taxes within seven days from the day after the customs issues the tax payment certificate. ...& gt& gt