(I) Calculation of consumption tax rate L. Calculation of tax rate of self-produced and self-sold consumer goods (1) When the taxpayer's obligation occurs, the consumption tax of self-produced and self-sold consumer goods is paid when the sales are realized. Due to the different settlement methods used by taxpayers to sell goods, the occurrence time of their tax obligations is as follows: ① If taxpayers use credit sales and installment payment, the occurrence time of their tax obligations is the payment date agreed in the sales contract. (2) If the taxpayer adopts the method of early loan settlement, its tax obligation occurs on the day when taxable consumer goods occur. (3) Taxable consumer goods sold by taxpayers through collection and acceptance or entrusted bank collection shall be taxed on the day when taxable consumer goods occur and the collection procedures are handled. (4) If the taxpayer adopts other settlement methods, the time of tax payment obligation shall be the day when the taxpayer receives the sales payment or obtains the evidence for claiming the sales payment. (2) Calculation of tax payable ① Calculation of tax payable by ad valorem method = sales × tax rate Example: an automobile manufacturing company sold passenger cars 1998 100 in October, with sales of 9.6 million yuan (consumption tax rate is 5%). The consumption tax shall be 9600000 x5%-480000 yuan. ② Calculate the tax payable by quantitative method = sales × unit tax. Example: A beer company 1997 sold 200 tons of beer that month, and the unit tax was 220 yuan/ton. Solution: Consumption tax payable = 220× 200 = 44,000 yuan (RMB) 2. Taxing self-produced and self-used consumer goods Taxpayers' self-used taxable consumer goods can generally be regarded as two different situations. First, they continue to be used to produce taxable consumer goods; First, it is separated from the production scope of taxable consumer goods and used in other aspects. The tax law stipulates that taxable consumer goods that continue to be used for production are not taxed, and those used for other purposes are taxed when they are transferred. The so-called other aspects here refer to the production and services of non-taxable consumer goods provided by projects under construction, management departments and non-productive institutions, as well as gifts, sponsorship, fund-raising, advertisements, samples, employee benefits, awards, etc. Taxpayers' obligation to pay taxes on self-produced and self-used consumer goods occurs on the date of transfer. The taxation method of taxpayers' self-produced consumer goods is based on the sales price of similar consumer goods. (1) calculation method of ad valorem rate method ① taxable consumer goods tax = sales amount determined according to the sales price of similar consumer goods produced by taxpayers × tax rate If the sales prices of similar consumer goods in different periods of the month are different, it should be calculated by weighted average according to the sales quantity. However, taxable consumer goods under any of the following circumstances shall not be included in the weighted average calculation: a. The sales price is obviously low without justifiable reasons; B. there is no sales price. If there is no sales in the current month or the month is not over, the tax shall be calculated according to the sales price of similar consumer goods in the last month or the most recent month. ② There is no similar consumer price based on taxable value. Component price = cost+profit 1- consumption rate: taxable consumer goods = taxable value of components × tax rate a cost: refers to the production cost of taxable consumer goods. B profit: it is the profit calculated according to the monthly average cost profit rate of taxable consumer goods. The average monthly profit rate of taxable consumer goods is as follows: ① Class A cigarettes are10%; ② 5% of Class B cigarettes; ③ Cigar 5%; ④ 5% cut tobacco; ⑤ grain liquor10%; 6. 5% potato liquor; All landowners other wine 5%; 8.5% alcohol; Pet-name ruby cosmetics 5%; Attending 5% skin care and hair care products; 1 1 firecrackers and fireworks 5%; 12 6% of precious jewels and jade; 5% car tires; 13 motorcycle 6%; 14 car 8%; 15 off-road vehicle 6%; 16 passenger car 5%. (2) The calculation formula for implementing the quantitative quota method is: the taxable amount of taxable consumer goods = the number of transferred taxable consumer goods × the number of units 3. Entrusted processing of taxable consumer goods refers to taxable consumer goods that are provided by the entrusting party with raw materials and main ingredients, and the entrusted party only collects processing fees and some processing accessories. For taxable consumer goods produced by raw materials provided by the trustee, or taxable consumer goods that the trustee sells raw materials to the client first and then accepts processing. No matter whether the taxpayer sells or not, it shall not entrust it to process taxable consumer goods, but shall pay consumption tax according to the sales of self-produced taxable consumer goods. For taxable consumer goods commissioned by taxpayers, the tax obligation occurs on the day when the taxpayer picks up the goods. However, due to the different handling methods of taxable consumer goods by the entrusting party, the consumption tax on taxable consumer goods entrusted for processing is handled as follows: (1) Collection and remittance For taxable consumer goods that really belong to the raw materials and main materials provided by the entrusting party, the entrusting party collects processing fees and some processing auxiliary materials. Consumption tax shall be collected and remitted by the trustee at the time of delivery to the client. However, if the client entrusts individual operators to process taxable consumer goods, the consumption tax shall be paid at the client after the client takes it back. The calculation method of tax payable is as follows: ① According to the ad valorem method, the calculation is as follows: a According to the sales price of similar consumer goods of the consignee, the calculation formula is: tax payable = sales determined according to the sales price of similar consumer goods of the consignee × tax rate B No sales price of similar consumer goods, Then use the composition tax value to calculate: composition tax value = (material cost+processing fee) ÷( 1- consumption tax rate) tax payable = composition tax value × tax rate formula: "material cost" refers to the actual cost of processing materials provided by the entrusting party, and taxpayers who entrust to process taxable consumer goods must truthfully indicate (or provide in other ways) the material cost in the entrusted processing contract. If the material cost is provided at the end of the month, the competent tax authorities in the place where the trustee is located have the right to verify the material cost. "Processing fee" refers to all the fees charged by the consignor for processing taxable consumer goods (including the expenses of auxiliary materials actually incurred by the consignor). ② Calculated according to the specific number of quota method: tax payable = the number of taxable consumer goods entrusted for processing × unit tax (2) Deduction of the tax paid by the entrusting party for processing taxable consumer goods, and the tax paid by the entrusting party for continuous production of taxable consumer goods is allowed to be deducted according to regulations. The following taxable consumer goods are allowed to be deducted from the payable consumption tax: consumption tax paid for raw materials: ① cigarettes produced from taxable tobacco collected by the Committee; (2) Liquor produced with duty-paid liquor and alcohol recovered by entrusted processing as raw materials; (3) Cosmetics produced with taxable cosmetics recovered by entrusted processing as raw materials; (4) Skin care products and hair care products produced by taxable skin care products and hair care products that are entrusted for processing and recycling; ⑤ Precious jewelry, jewelry and jade produced with taxable jewelry collected as raw materials; ⑥ Firecrackers and fireworks produced with the collected taxable firecrackers and fireworks as raw materials. The consumption tax paid refers to the consumption tax collected and remitted by the trustee for taxable consumer goods entrusted for processing. The calculation formula of other tax amounts is: tax amount = sales amount × tax rate-taxable consumer goods for entrusted processing allowed to be deducted in this period: taxable consumer goods for entrusted processing allowed to be deducted in this period = taxable consumer goods for entrusted processing at the beginning of inventory+taxable consumer goods for entrusted processing recovered in this period. (3) Taxable consumer goods processed by the entrusting party are directly used for sale after being recycled by the entrusting party, and no consumption tax will be paid. (II) Consumption tax declaration and 1 consumption tax payment declaration Taxpayers who declare consumption tax mainly adopt the taxpayer-style method of calculating the consumption tax payable by themselves, filling out the Tax Declaration Form for Business Handling Fee Tax to the tax authorities for tax reduction and exemption, and paying the consumption tax at the bank by themselves after being audited by the tax authorities. Therefore, it is an important link for taxpayers to fill in the tax return correctly. (1) Main items of tax return ① taxpayer's economic nature, computer code and bank account number. (2) the date of tax payment, that is, the date of tax payment calculation. ③ Taxable items of taxpayers, namely taxable consumer goods. (4) the tax basis of tax, that is, the taxpayer's sales or sales quantity. ⑤ Applicable tax rate or unit tax rate. ⑥ Taxable amount. ⑦ Date of tax declaration, etc. (2) How to fill in the tax return ① For taxpayers who implement the ad valorem method to calculate the consumption tax, the column of "sales quantity" can be left blank, and the column of "sales amount" should be the same as the sales amount declared for VAT, that is, the sales amount excluding VAT. (2) For taxpayers who implement the method of measuring consumption tax, the column of "sales" can be left blank, and only "sales" can be filled in. Table (omitted) 2. Time of occurrence of tax obligation to pay consumption tax (1) ① Taxable consumer goods are taxed at the time of sale, and the time of occurrence of tax obligation a. If the taxpayer adopts the method of credit sale and installment payment, the time of occurrence of tax obligation is: the time agreed in the sales contract; B. If the taxpayer adopts the method of advance loan settlement, the time of tax payment obligation is the invoice date of taxable consumer goods; C. For taxable consumer goods sold by taxpayers through collection and acceptance or by entrusting banks to collect, the tax obligation occurs on the day when the taxable consumer goods are issued and the collection procedures are handled; D if the taxpayer adopts other settlement methods, the time for issuing the payment obligation is the day when the taxpayer receives the sales payment or obtains the evidence for claiming the sales payment. (2) Taxpayers who produce taxable consumer goods for their own use shall pay tax when transferring them, and the time when the tax obligation occurs is the date of transfer. (3) Taxable consumer goods entrusted by taxpayers for processing shall be collected and remitted by the entrusted party when they are delivered to the entrusting party, and the tax obligation shall occur on the day when the taxpayer picks up the goods. (4) Taxable consumer goods imported by taxpayers shall be subject to the date of declaration of import. (2) Tax Period The tax law stipulates that 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, it can be paid in installments. Taxpayers who pay taxes in monthly installments shall declare and pay taxes within 10 days from the date of expiration; If the tax is paid in one time, three times, five times, ten times and fifteen times, the tax shall be paid in advance within five days from the date of expiration, and the tax payable last month shall be declared and paid within ten days from the first day of the following month. Taxpayers importing taxable consumer goods shall pay taxes within seven days from the day after the customs issues the tax payment certificate. (III) Place of Tax Payment The place of tax payment for consumption tax is as follows: 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 by the state. Taxable consumer goods entrusted for processing shall be paid consumption tax by the entrusted party 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 the consumption tax to the taxpayer's accounting place or place 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 shall be paid at the place where the branch producing taxable consumer goods is located. However, with the approval of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and its subordinate tax bureaus, the consumption tax payable by taxpayers' branches can also be summarized by the head office and paid to the competent tax authorities where the head office is located. If the taxpayer's head office and branches are not in the same province (autonomous region or municipality directly under the Central Government), and it is necessary for the head office to collect the tax at the place where the head office is located, it must be approved by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC). Where the taxpayer's head office and branches are in the same province (autonomous region or municipality directly under the Central Government) but not in the same county (city), if it is necessary to change the location of the head office to pay taxes, it must be approved by the branch in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). (4) The local competent tax authorities may, according to different situations, approve one of the following ways to declare and pay taxes: ① Taxpayers shall fill in the tax return form to the tax authorities on schedule, and fill in the tax payment form to pay taxes to the local bank acting as the national treasury; (2) Taxpayers fill in tax returns to the tax authorities on schedule, and the tax authorities review and issue payment books and pay them on schedule; (3) For small business households with imperfect accounting, the tax authorities may, according to the sales situation of business households, verify their tax payable quarterly or annually and pay them monthly.