How is the consumption tax declared and audited? The following is related knowledge, welcome to read and understand.
I. Basic provisions on consumption tax
Examination requirements: Familiar with applicable tax items, tax rates and key points of tax audit.
(1) The scope and links of consumption tax.
14 Tax items: cigarettes, wine and alcohol, cosmetics, precious jewels and jade, firecrackers and fireworks, refined oil, automobile tires, motorcycles, automobiles, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks and solid wood floors.
(2) Taxpayers
Units and individuals that produce, commission and import taxable consumer goods in People's Republic of China (PRC).
Since June 5438+1 October1day, 2009, other units and individuals selling taxable consumer goods have been added in the State Council, providing a basis for the taxation of gold and silver jewelry retail and cigarette wholesale enterprises.
(3) Tax rate
Two, the calculation method and accounting treatment of consumption tax payable
(1) Selling self-produced taxable consumer goods
The tax declaration and audit of agency consumption tax can be carried out at the same time as value-added tax, especially for taxable consumer goods levied at an ad valorem, because the tax basis is the sales with consumption tax but no value-added tax.
1. Scope of out-of-price expenses
2. Accounting treatment of selling self-produced taxable consumer goods
3. Provisions for paying consumption tax on packages and accounting treatment
4. Key points for the examination of taxable consumer goods that are bartered, repaid in kind and invested in shares (very important)
5. Key points of transfer pricing audit of affiliated enterprises
(2) Taxable consumer goods produced and used by oneself.
1. Tax regulations
2. Determination of sales volume-four words: order (first price, then group price), group price.
3. Accounting treatment
(3) Entrusted processing of taxable consumer goods
1. Pay attention to check whether it belongs to false entrusted processing.
2. How to pay taxes
3. Tax base
4. Accounting treatment (very important)
(4) Continuous production of taxable consumer goods with taxable consumer goods recovered from outsourcing or entrusted processing (174)
Taxpayers who continuously produce taxable consumer goods by using taxable consumer goods recovered from outsourcing or entrusted processing are allowed to deduct the paid consumption tax from outsourcing or entrusted processing according to the quantity received from production.
(5) Imported taxable consumer goods.
1. Tax base
2. Accounting treatment
(6) Calculation of tax refund and exemption for export taxable consumer goods.
Three, the agent to fill in the "consumption tax declaration form" method (master)
Five categories: consumption tax returns for taxable consumer goods such as cigarettes, alcohol, refined oil and automobiles.
What is the connection and difference between consumption tax and value-added tax?
Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue.
The current scope of consumption tax collection mainly includes: cigarettes, wine, wine, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, automobile tires, motorcycles and automobiles, and some tax items are subdivided into several subheads.
First of all, value-added tax and consumption tax belong to turnover tax, which includes value-added tax, business tax and consumption tax.
Value-added tax is a tax shared by the central and local governments, with the central government charging 75% and local governments charging 25%. But the value-added tax is paid to the national tax, and then the national tax allocates 25% to the local tax. Consumption tax is a central tax, all of which belongs to the central government.
Consumption tax is actually a kind of double taxation, which is based on the general collection of value-added tax on the goods sold, and then the consumption tax on some consumer goods. The scope of its collection is determined, mainly for the following situations:
(1) Impact on human health and social environment: cigarettes, alcohol and alcohol, firecrackers and fireworks;
(2) Non-necessities: cosmetics, precious jewelry and jade;
(3) High-end consumer goods: automobiles, motorcycles, golf balls and equipment, high-end watches and yachts;
(4) Non-renewable petroleum resources: refined oil;
(5) Environmental protection: wooden disposable chopsticks and solid wood floor;
(6) Financial significance: automobile tires.
Consumption tax is the above 14 tax item.
= In fact, it is a kind of double taxation based on value-added tax. It is not difficult to understand that not all those who pay VAT pay consumption tax, but goods that pay consumption tax also pay VAT, so issuing VAT invoices is not a contradiction, but a normal business behavior.
The second = yes: consumption tax has a characteristic that it is a single-link tax. For a simple example, if there is something A that needs to pay consumption tax, I will either pay it in its production or in its retail, and it is impossible to pay both. In response to your question, there is no so-called consumption tax deduction, just saying that sometimes we will encounter some calculation problems of consumption tax deduction.
When some taxable consumer goods are continuously produced with taxable goods that have been purchased and paid consumption tax, it is allowed to deduct the consumption tax paid by the purchased taxable consumer goods according to the number of production recipients in the current period.
Let me explain this sentence to you. The so-called continuous production actually refers to direct materials. So, in that simple example just now, such a thing A has already paid the consumption tax. As for which link was paid, it has already been paid. If you buy A from others and then use A as direct material to produce your product B, suppose that B is also a commodity subject to consumption tax. Because B is produced by A as a direct material, if the consumption tax of B is calculated separately, it means that I have paid another consumption tax on A, which is equivalent to collecting consumption tax on A twice, which is obviously unreasonable and unfair. Therefore, in order to avoid this situation, the tax law stipulates that the consumption tax paid by A is allowed to be deducted from the consumption tax of B. The deduction method here is actually similar to the purchase tax deduction method in value-added tax, but there is such a difference. The purchase tax deduction law of value-added tax is that I can deduct as much as I buy in the current period, but the consumption tax is not. Consumption tax is not deducted as much as you buy, but as much as you use. For example, I bought 10. If I spend seven dollars, I can only deduct these seven dollars, and when I use the remaining four dollars. This is the so-called? Calculate the allowable deduction of consumption tax according to the current production quantity? .
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