1, ad valorem taxable amount (except cigarettes, liquor, beer, rice wine, refined oil and cigarette wholesale) = taxable sales x proportional tax rate.
2, from the taxable amount (rice wine and beer, refined oil) = taxable consumer goods sales × fixed tax rate.
3. Taxable amount of compound levy (tobacco and alcohol) = taxable sales x proportional tax rate+sales volume of taxable consumer goods x fixed tax rate.
Extended data:
Consumption tax collection and management
1, time of consumption tax payment:
Except that the occurrence time of the duty to pay taxes on entrusted processing is a special provision of consumption tax, the occurrence time of the duty to pay taxes on consumption tax is basically the same as that of the duty to pay taxes on value-added tax.
2. Place of payment of consumption tax:
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.
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