This chapter has about 4 points in multiple-choice questions and true-false questions over the years. The comprehensive questions will combine value-added tax and income tax.

First, the link and scope of consumption tax collection and its relationship with value-added tax

Tax link: production, entrusted processing, import and retail of single goods.

1. If the cigarette repurchase business meets the requirements, consumption tax will not be paid;

2. Consumption tax is levied on beer produced by beer production equipment in beer houses organized by industry, commerce and entertainment industry, and value-added tax is not levied.

3. The makeup oils, cleansing oil and oil paints used by stage, drama and film and television actors for makeup do not belong to the scope of this tax item.

4. Naphtha, solvent oil, lubricating oil and fuel oil are temporarily subject to consumption tax at 30% of the taxable amount; Suspension of aviation kerosene consumption tax.

5. Does not include special tires for agricultural tractors, harvesters and walking tractors. Radial tires are exempt from consumption tax, and the consumption tax is stopped for refurbished tires.

6. Cars: cars, medium and light commercial buses.

Not included: (1) Electric vehicles are not included in this tax item.

(2) The body length is more than 7m (inclusive) and there are 10 ~ 23 seats (inclusive);

(3) ATV, snowmobile, go-kart and golf cart.

Second, the tax basis

1. Sales refers to the total price and extra-price expenses charged by taxpayers to the buyer for selling taxable consumer goods.

The total price includes consumption tax, excluding value-added tax; The content of extra-price expenses is the same as VAT.

2. Packing deposit income

(1) packaging and product sales

(2) If the packaging is not sold at the price of the product, but a deposit is charged (except for the packaging deposit of alcoholic products), and the deposit is accounted separately and has not expired, the deposit should not be incorporated into the taxable consumer goods sales tax. However, the overdue package that has not been returned and has been charged more than 1 year shall be incorporated into the sales of taxable consumer goods, and the consumption tax shall be levied according to the applicable tax rate of taxable consumer goods.

(3) The package is priced together with the product sales, and a deposit is charged.

(4) The packaging margin collected by the alcoholic product production enterprises for selling alcoholic products (except yellow wine and beer) shall be incorporated into the sales of alcoholic products, regardless of whether the margin is returned or not and how the accounting is conducted, and the consumption tax shall be levied according to the applicable tax rate of alcoholic products.

3. Tax in production: exchange, credit, investment, consumption tax based on price, value-added tax based on weighted average price;

4. Complete set sales

Third, the generation of tax revenue.

1. Ad valorem consumption tax and value-added tax are the same;

2. Whether to pay consumption tax for self-production and self-use;

3. Group price for self-production and self-use;

For the group price of compound tax, the consumption tax will not be considered for the time being. The cost profit rate of a specific number of group prices is the value-added tax cost profit rate, that is, 10%.

Four. Taxable amount of entrusted processing

1. How to determine?

False entrustment: ① taxable consumer goods produced by raw materials provided by the entrusting party; ② Taxable consumer goods are those in which the trustee sells raw materials to the entrusting party first and then accepts processing; ③ The Consignee purchases taxable consumer goods produced by raw materials in the name of the Principal.

2. Entrusted processing taxable consumer goods to pay consumption tax.

① When the consignee finishes processing and delivers the goods to the consignor, the consignee will collect and remit the consumption tax. If the trustee is a self-employed, the entrusting party shall pay the consumption tax to the local competent tax authorities after recovering the processed taxable consumer goods.

(2) Where a taxpayer entrusts an individual operator to process taxable consumer goods, it shall pay the consumption tax at the place where the entrusting party is located after the entrusting party recycles it.

(3) if the tax collector fails to collect and remit the consumption tax, the client shall pay back the tax, and the tax basis for paying back the tax is as follows:

(1) Direct sales: tax is calculated according to the sales amount.

(2) If it is not sold or cannot be sold directly, the group price shall be taxed.

3. Calculation of taxable amount of taxable consumer goods entrusted for processing

When the consignee collects and pays the consumption tax, it shall pay the tax according to the sales price of the similar taxable consumer goods of the consignee; If there is no similar price, the tax shall be calculated according to the composition of taxable value.

If the entrusting party provides duty-free agricultural products, such as grain and tobacco leaves, the purchase price is multiplied by 87%; Duty-free agricultural products including freight, plus freight multiplied by 93%;

Verb (abbreviation of verb) calculation of consumption tax payable in import link

1. Taxation by ad valorem method: the basis of taxation is the composition of taxable value, and the composition price should include import consumption tax.

Taxable amount = component taxable value × consumption tax rate.

Taxable value of composition = (dutiable price+tariff) ÷( 1- consumption tax rate).

2. Imported cigarettes

Particularity of imported cigarettes measurement;

1. Tax rate: single group price = (duty paid price+customs duty+specific consumption tax) ÷( 1-30%)≥ (or

If the group price is ≥50 yuan, the proportional tax rate is 45% and the denominator tax rate is 45%, and the actual tax payable shall be recalculated; Single group price

Sixth, the retail link.

The consumption tax on gold and silver jewelry was changed from production and sales to retail.

Seven, consumption tax deduction

1. Tax deduction range:

Among the consumption tax 14 tax items, except for five tax items such as wine and alcohol, refined oil (except naphtha and lubricating oil), automobiles, high-end watches and yachts, all other tax items have tax deduction provisions.

(1) cigarettes produced from purchased duty-paid cut tobacco;

(2) Precious jewellery and jade produced with purchased duty-paid jewellery and jade;

(3) Cosmetics produced with purchased duty-paid cosmetics;

(4) The firecrackers and fireworks produced by outsourcing taxable firecrackers and fireworks;

(5) Automobile tires produced with purchased taxable automobile tires (inner tube and outer tire);

(6) Motorcycles produced with purchased duty-paid motorcycles;

(7) Golf clubs made of purchased taxable club heads, shafts and grips;

(eight) wooden disposable chopsticks produced with the purchased taxable wooden disposable chopsticks as raw materials;

(9) Solid wood flooring produced from the purchased taxable solid wood flooring;

(10) taxable consumer goods produced from purchased taxable naphtha;

(1 1) purchased duty-paid lubricating oil.

Entrust processing tax deduction items are consistent with the above provisions.

2. Tax deduction calculation: deduct the consumption tax paid according to the quantity of production recipients in the current period. It has nothing to do with sales. If the consumption tax in the current month is negative after deduction, it can be deducted in the next tax period.

3. Tax deduction link:

The consumption tax paid by gold and silver jewelry (including inlaid jewelry), diamonds and diamond jewelry in retail links shall not be deducted.

For industrial enterprises that do not produce taxable consumer goods themselves, but only sell taxable consumer goods after purchase, if the cosmetics, firecrackers, fireworks, jewelry and jade (limited to these three consumer goods) they sell cannot constitute final consumer goods and need further production and processing, consumption tax shall be levied, and the taxes paid for the above-mentioned taxable consumer goods shall be deducted at the same time.

Taxable consumer goods that are allowed to deduct the tax paid are limited to taxable consumer goods purchased from industrial enterprises and taxable consumer goods that have paid consumption tax in the import process, and taxable consumer goods purchased from domestic commercial enterprises are not allowed to deduct the tax paid. (Rules for note-taking meetings only)

4. Purchased naphtha

Eight, production enterprises export taxable consumer goods value-added tax, consumption tax rebate policy and its relationship with income tax.

project

Policy content

1. Tax rebate rate

Consumption tax rebate rate (amount) is the consumption tax rate (amount) of taxable consumer goods. Enterprises exporting taxable consumer goods with different tax rates shall be accounted for and declared separately, and tax rebates shall be calculated according to their respective applicable tax rates; Otherwise, the tax refund can only be made from the low applicable tax rate.

2. Export tax refund (exemption) policy

Refund-free: foreign trade enterprises with export operation rights are only exempt from refund; Productive enterprises that have the right to export will inevitably withdraw: general commercial enterprises except productive enterprises and foreign trade enterprises.

3. Calculation of tax refund

Only when a foreign trade enterprise exports taxable consumer goods can the consumption tax in the procurement link be refunded = ex-factory sales of exported goods × tax refund rate.

4. Management after export tax refund and exemption

(1) In case of customs clearance or return after exporting taxable consumer goods, foreign trade enterprises must pay the refunded consumption tax in time; (2) Customs clearance or return of taxable consumer goods directly exported by production enterprises: consumption tax will not be paid for the time being, and will be paid after it is transferred to domestic market.

Nine, foreign trade enterprises export taxable consumer goods value-added tax, consumption tax rebate policy and its relationship with income tax.

The impact of export on income tax: part of export income is subject to income tax, while export value-added tax rebate is not subject to income tax, and non-refundable value-added tax increases the cost of income tax. Export tax rebate, consumption tax, cost reduction and enterprise income tax.

Taxable consumer goods purchased by foreign trade enterprises from abroad are subject to import tax, consumption tax and value-added tax, and domestic resale is also subject to income tax.

X. place of tax payment

Unlike value-added tax, consumption tax is mainly paid through accounting.