1, ad valorem tax
Taxable amount = sales of taxable consumer goods × applicable tax rate
2. From the tax amount.
Taxable amount = sales of taxable consumer goods × applicable tax standard
3. Self-produced taxable consumer goods
1. Taxable consumer goods produced continuously shall not be taxed;
B other uses: if there are similar sales prices of consumer goods, the tax shall be calculated according to the sales prices of similar consumer goods produced by taxpayers; If there is no similar sales price of consumer goods, the tax shall be calculated according to the composition of taxable value.
Taxable value of components = (cost+profit) ÷( 1- consumption tax rate)
Taxable amount = component taxable amount × applicable tax rate.
4. If the processing of taxable consumer goods is entrusted, the consumption tax shall be withheld and remitted by the entrusted party at the time of delivery. Calculate and pay taxes according to the sales price of similar consumer goods of the consignee; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value.
Taxable value of components = (material cost+processing fee) ÷( 1- consumption tax rate).
Taxable amount = component taxable amount × applicable tax rate.
5. Imported taxable consumer goods shall be taxed according to their taxable value.
Taxable value of composition = (dutiable price+tariff) ÷( 1- consumption tax rate).
Taxable amount = component taxable value × consumption tax rate.
6. Taxpayers who retail gold and silver jewelry shall convert tax-included sales into sales excluding value-added tax.
Taxable sales of gold and silver jewelry = sales including VAT ÷( 1+ VAT rate or collection rate)
Taxable value of composition = original purchase price ×( 1+ profit rate) ÷( 1- consumption tax rate of gold and silver jewelry).
Taxable amount = component taxable value of gold and silver jewelry × consumption tax rate.
7 for gifts, sponsorship, fund-raising, advertising, samples, employee benefits, incentives and other production, wholesale and retail units. Or if it is not accounted for separately, tax shall be calculated according to the taxable value of the composition.
Extended data:
According to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax:
Article 12 The consumption tax shall be collected by the tax authorities, and the consumption tax on imported taxable consumer goods shall be collected by the customs.
Consumption tax shall be levied together with customs duties on taxable consumer goods brought or mailed into China by individuals. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.
Article 13 Taxable consumer goods sold by taxpayers and taxable consumer goods produced for their own use shall, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, report and pay taxes to the competent tax authorities where the taxpayer's institution is located or where it is domiciled.
For taxable consumer goods entrusted for processing, unless the entrusted party is an individual, the entrusted party shall remit the consumption tax to the competent tax authorities at the place where the institution is located or where it resides.
Imported taxable consumer goods shall be declared and paid to the customs at the place of declaration.
Article 14 The tax period of consumption tax is 1, 3, 5, 10, 15, 1 month or 1 quarter 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, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Article 15 Taxpayers importing taxable consumer goods shall pay taxes within 15 days from the date when the customs issues the special payment form for import consumption tax.
Features:
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 transfer of consumption tax burden will eventually be passed on to consumers.
The scope of consumption tax collection includes five types of products:
The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, etc. Harm to human health, social order and ecological environment;
The second category: luxury goods and non-necessities such as precious jewelry and cosmetics;
The third category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles;
The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil;
The fifth category: products with certain financial significance, such as skin care products and hair care products.
Consumption tax * * * has 15 tax items, of which 3 tax items have 13 subhead and 25 tax items are listed. There are 2 companies with proportional tax rate1company and 4 companies with fixed tax rate. * * * There is a total tax rate of 13, ranging from 3% to 56% (from September 2008 1, the tax rate for passenger cars with the displacement below 1.0 liter (inclusive) was reduced from 3% to 1%).
With the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China made major adjustments to the consumption tax policy on tobacco products, and the ad valorem rate of consumption tax on Class A cigarettes was adjusted from 45% to 56%. In addition, an ad valorem tax of 5% will be levied on cigarette wholesale, and the new policy will be implemented from May 2009 1.
China Government Network-Provisional Regulations on Consumption Tax in People's Republic of China (PRC)