Consumption tax (consumption tax) (special goods and services tax) is the general name of various taxes with the turnover of consumer goods as the object of taxation. It is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers.

Consumption tax is a typical indirect tax. Consumption tax is a newly set tax in turnover tax in 1994 tax system reform. 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.

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.

Consumption tax is a tax levied on specific consumer goods and belongs to the category of turnover tax. On the basis of the general collection of value-added tax on goods, in order to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue, consumption tax is levied on some consumer goods.

"Consumption tax is an indirect tax on specific goods and services. Essentially, it is a tax on special goods and services, not on retail (consumption). The "consumption" of consumption tax is not the "consumption" of goods or services purchased in retail. -"Deepening the Reform of Fiscal and Taxation System"

Extended data:

Consumption tax characteristics:

1, consumption tax items are selective. Consumption tax is levied on specific products stipulated in the tax law. That is, according to the requirements of macro-industrial policy and consumption policy, the state can select some consumer goods with a purpose and focus to levy consumption tax, thus appropriately limiting the consumption demand of some special consumer goods, so it can be said that the tax adjustment of consumption tax is special;

2. Design different tax rates according to different products, and pay the same tax for the same product;

3. Consumption tax is an in-price tax and an integral part of price;

4. Consumption tax is levied in three ways: ad valorem fixed rate, ad valorem fixed amount and ad valorem compound collection;

Ad valorem taxable amount = sales x applicable tax rate

Taxable amount calculated by quantitative quota method = sales quantity x unit tax amount.

5. The consumption tax collection link is single;

6. The burden of consumption tax is finally passed on to consumers.

Collection 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.

Taxpayers who sell or entrust their own taxable consumer goods to other counties (cities) shall, after the sale of taxable consumer goods, declare and pay taxes to the competent tax authorities where the institution is located or where it resides.

If the taxpayer's head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities where their respective institutions are located (except cigarette wholesale); With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office may report and pay taxes to the competent tax authorities where the head office is located.

References:

Baidu encyclopedia-consumption tax