There are great differences between tax law and accounting system in determining the sales volume of taxable consumer goods. Accounting sales only refers to the sales price of goods, excluding extra-price expenses. In tax law, sales refers to the total price and extra-price expenses that taxpayers should charge the buyers when selling taxable consumer goods, including funds, collection fees, returned profits, subsidies, liquidated damages and handling fees, packaging fees, preparation fees, quality fees, etc. In addition, the sales tax law specifies in detail whether the package value and the package deposit are included, that is, whether the package is priced separately or not, no matter how it is accounted, it should be included in the sales to collect consumption tax. As for whether the deposit is included in the sales, it is only charged with the package without pricing. The following situations can be distinguished: (1) The deposit is not included in the sales tax, but the package deposit overdue for one year should be included in the sales and charged with consumption tax. (2) If the taxpayer refuses to return the packaging deposit that is sold with taxable consumer goods at a fixed price and adds a deposit, it will be included in the business tax; (3) The packaging deposit charged by liquor production enterprises for selling spilled products, whether it is returned or not, and no matter how it is accounted for in accounting, shall be included in the sales tax.

The second is the difference in the confirmation time of product sales revenue.

According to the accounting system, the sales revenue of products can only be recognized when the following four conditions are met: 1. The enterprise has transferred the main risks and rewards of commodity ownership to the buyer. 2. The enterprise neither retains the right to continue management, which is usually associated with ownership, nor controls the goods that have been sold. 3. Economic benefits related to the transaction can flow into the enterprise. 4. Relevant income and costs can be calculated reliably. The confirmation of the occurrence time of tax obligation, that is, the confirmation of sales revenue in the sense of tax law, is not exactly the same as accounting, specifically:

(1) When a taxpayer sells taxable consumer goods, the occurrence time of its tax obligation is:

1. If the taxpayer adopts the method of credit sale and installment payment, the tax payment obligation occurs on the day of the payment date agreed in the sales contract.

2. If the taxpayer adopts the prepayment method, the time of tax payment obligation is the invoice date of taxable consumer goods.

3. Taxable consumer goods sold by taxpayers through collection acceptance and entrusted bank collection, the tax obligation occurs on the day when taxable consumer goods are issued and the collection procedures are handled.

4. If the taxpayer adopts other settlement methods, the time of tax payment obligation is the day when the taxpayer receives the sales payment or obtains the evidence for claiming the sales payment.

(2) When taxpayers produce taxable consumer goods for their own use, the time of tax payment obligation is the date of transfer.

(3) For taxable consumer goods entrusted by taxpayers for processing, the time when the tax obligation occurs is the day when the taxpayer picks up the goods.

(4) For taxable consumer goods exported by taxpayers, the time when the duty to pay taxes occurs is the date of customs declaration and export.

The difference between the accounting system and the tax law in the confirmation time of commodity sales income further shows that the accounting system and the tax law follow different principles and serve different purposes.

Third, the tax differences of self-produced taxable consumer goods

In the accounting system, it is only clearly stated that taxable consumer goods sold abroad need to be taxed, and there is no mention of the taxation of self-produced and self-sold taxable consumer goods, let alone how to calculate the consumption tax payable. However, the tax law has made many provisions on this, specifically distinguishing two situations:

First of all, taxpayers who produce taxable consumer goods for their own use and use them for continuous production are not taxed, which embodies the principle of non-taxation.

Secondly, taxpayers' self-produced taxable consumer goods, except for the continuous production of taxable consumer goods, which are used for other purposes, are taxed at the time of transfer. Among them, other uses refer to taxable consumer goods used by taxpayers in the production of non-taxable consumer goods and projects under construction, management departments and non-productive institutions, provision of labor services, as well as gifts, sponsorship, fund-raising, advertisements, samples, employee benefits and incentives. When calculating the taxable consumption tax of self-produced and self-used taxable consumer goods, the "composition taxable value calculation method" must be adopted. The so-called taxable value calculation method refers to the taxable consumer goods produced and used by taxpayers, which are calculated according to the sales price of similar consumer goods sold by taxpayers in the current month. If the sales price of the same consumer goods is different in the current month, it shall be calculated according to the weighted average sales quantity. If there is no similar price of consumer goods, the tax shall be calculated according to the composition of taxable value, and the calculation formula is as follows:

Taxable value of composition = (cost+profit) /( 1- consumption tax rate)

Among them, cost refers to the production cost of taxable consumption tax products, and profit refers to the profit calculated according to the national average cost profit rate of taxable consumer goods.

Example 1 A cosmetics company treats a batch of self-produced skin care products as employee benefits, and the cost of this batch of skin care products is 6000 yuan. (Note: the national average profit rate of cosmetics is 5%, and the consumption tax rate is 8%)

Taxable value of composition = (cost+profit) /( 1- consumption tax rate) = [6000+(6000× 5%)]/(1-8%) ≈ 6847.83 (yuan).

Consumption tax payable = component taxable value × consumption tax rate = 6847.83× 8% = 547.82.

Four, the tax difference of taxable consumer goods commissioned processing

Entrusted processing of taxable consumer goods refers to taxable consumer goods in which raw materials and main ingredients are provided by the entrusting party, and the entrusting party only collects processing fees and some processing accessories. According to the tax law, the consumption tax shall be collected and remitted by the trustee when it is delivered to the entrusting party. As for the consumption tax payable by the entrusting party, two situations should be distinguished: (1) If the recovered taxable consumer goods are directly sold, if the entrusted party has withheld and remitted the consumption tax according to the provisions of the tax law, the consumption tax will not be paid; If the trustee fails to withhold and remit the consumption tax according to the requirements of the tax law, the client must pay the tax, and the trustee will not pay the tax but will be punished. (2) If the recovered taxable consumer goods are used for the continuous production of taxable consumer goods, the tax paid can be deducted from the consumption tax payable for the continuous production of taxable consumer goods according to regulations. According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), from June 1995 to June 1, the following taxable consumer goods produced continuously are allowed to deduct the consumption tax paid by the taxable consumer goods entrusted for processing and recycling from the payable consumption tax:

1. Cigarettes made of duty-paid cut tobacco recycled by commission.

2. Cosmetics produced by the taxable cosmetics entrusted for processing and recycling.

3. Skin care and hair care products produced with taxable skin care and hair care products recovered by entrusted processing as raw materials.

4. Precious jewels and jade produced with recycled taxable jewels and jade as raw materials.

5 firecrackers and fireworks produced with recycled taxable firecrackers and fireworks as raw materials.

6. Automobile tires produced by processing and recycling tax-paid automobile tires.

7. Motorcycles produced by taxable motorcycles entrusted for processing and recycling.

The calculation of consumption tax withheld and remitted by the trustee can be divided into two situations: (1) If the trustee has similar consumer goods, the tax shall be calculated according to the price of similar consumer goods; (2) If the Consignee has no similar consumer goods, the formula for calculating the taxable value is as follows according to the composition taxable value:

Taxable value of components = (material cost+processing fee) /( 1- consumption tax rate)

Among them, the material cost refers to the actual cost of processing materials provided by the entrusting party, and the processing cost refers to all the expenses charged by the entrusting party for processing taxable consumer goods, including the actual cost of auxiliary materials. Examples are as follows:

Example 2 Company A provides a batch of cosmetic raw materials to Company B for processing into a complete set of cosmetics. The value of raw materials is 200,000 yuan, and another 20,000 yuan is paid to Company B to calculate the consumption tax that Company B should withhold and remit. (Cosmetics consumption tax rate is 8%)

Taxable value of composition = (material cost+processing fee) /( 1- consumption tax rate) = (200000+20000)/(1-8%) = 239130.43 consumption tax payable = taxable value of composition × consumption tax rate = 2399.

The accounting system does not clearly stipulate the consumption tax treatment of taxable consumer goods entrusted for processing. In practice, the relevant accounting treatment is carried out according to the amount confirmed by consumption tax laws and regulations.

V. Differences in other deemed sales behaviors

In addition to the circumstances mentioned in the third point of this article, there are businesses in which taxpayers exchange taxable consumer goods for means of production and consumption, invest in shares and pay off debts. The accounting system regards such transactions as non-monetary transactions, and only makes some provisions on the treatment of value-added tax, but does not talk about the business treatment of consumption tax. The tax law clearly stipulates this.

According to the relevant provisions of the state, taxpayers calculate the consumption tax of taxable consumer goods based on the highest sales price of similar taxable consumer goods, which is used for exchanging means of production and consumption, investing in shares and repaying debts. Here are some examples:

Example 3 A car factory traded 17 self-produced cars for 200 tons of steel produced by a steel factory, with a price of 3,000 yuan per ton. The sales prices of the same model cars produced by this factory are 1 10000 yuan, 80000 yuan and 50000 yuan respectively. The consumption tax rate applicable to automobiles is 5%, and the consumption tax payable for automobiles in exchange for steel is calculated. (The above prices do not include VAT)

The consumption tax payable by this automobile factory in exchange for steel products is:

Taxable amount = sales × tax rate =17 ×11× 5% = 9.35 (ten thousand yuan)

Differences in the business treatment of import and export consumption tax of intransitive verbs

Imported taxable consumer goods should pay consumption tax at the time of import, and there is no accounting regulation on how to calculate the taxable amount of consumption tax. The tax law makes detailed provisions on the calculation of the taxable amount of imported taxable consumer goods:

(1) Calculation of taxable amount of taxable consumer goods levied at an ad valorem:

Taxable value of composition = (dutiable price+tariff) /( 1- consumption tax rate).

Taxable amount = component taxable value × consumption tax rate

The "customs value" in the formula refers to the tariff taxable value approved by the customs.

(2) Calculation of taxable consumer goods tax with quantitative quota method.

Taxable amount = number of taxable consumer goods × unit tax amount of consumer goods

For taxpayers exporting taxable consumer goods involving tax exemption and tax refund, the accounting system has no provisions on this, and only the tax refund calculated according to the tax law is accounted for. In the tax law, the tax refund (exemption) of export taxable consumption tax is divided into the following three situations:

(1) Export tax exemption and tax refund

(2) Export is duty-free but not refundable.

(3) Export is not tax-free or tax-refundable.

In terms of specific calculation, if a foreign trade enterprise purchases goods from a production enterprise and directly exports them or is entrusted by other foreign trade enterprises to export taxable consumer goods, it shall refund the consumption tax, which shall be handled in two cases:

1. Taxable consumer goods levied at an ad valorem rate shall be calculated according to the consumption tax price levied when foreign trade enterprises purchase goods from factories, and the formula is:

Reimbursable consumption tax = factory sales of exported goods × tax rate

"Factory sales of export goods" in the above formula should not include value-added tax. The price with VAT must be converted into sales without VAT.

2. Taxable consumer goods subject to fixed consumption tax shall be refunded according to the quantity purchased and declared for export, and the calculation formula is as follows:

Refundable consumption tax = export quantity × unit tax.

Generally speaking, accounting emphasizes accrual basis.