Solid wood floor refers to a block or strip floor decoration material made of wood by sawing, baking, planing, cutting and painting. Solid wood flooring can be divided into three types according to different production processes: single board (block) solid wood flooring, solid wood finger-jointed flooring and solid wood composite flooring. According to the different surface treatment conditions, it can be divided into uncoated floor and coated floor.

All kinds of solid wood floors and decorative boards used to decorate walls and ceilings are within the scope of consumption tax collection.

Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax.

In order to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue. At present, the scope of consumption tax collection mainly includes: cigarettes, wine, firecrackers, fireworks, high-grade

Cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-grade watches, yachts, wooden chopsticks, solid wood floors, motorcycles,

Cars, batteries, paints and other tax items, and some tax items are further subdivided into several subheads.

Therefore, the purchase of solid wood flooring needs to pay consumption tax, and its tax rate is 5%.

Value-added tax is levied on solid wood floors, and the taxable amount = sales amount x tax rate input tax.

Consumption tax is levied on solid wood floors, and the ad valorem method is implemented. Taxable amount = sales × tax rate.

Assuming that the factory sold 6,543.8+0,000 yuan of solid wood flooring in April, the preliminary calculation of the tax payable is 654.38+0,000 x 5% = 5 (10,000 yuan).

The consumption tax on solid wood flooring reflects the national policy orientation of protecting wood resources. Taxpayers of consumption tax are units and individuals that produce, commission, retail and import taxable consumer goods in China, which are stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Consumption Tax

Article 2 The items and tax rates of consumption tax shall be implemented in accordance with the Table of Items and Tax Rates of Consumption Tax attached to these Regulations.

The adjustment of consumption tax items and tax rates shall be decided by the State Council.