What is the tax basis of consumption tax?
(1) The tax basis for ad valorem consumption tax is the sales of taxable consumer goods.
1. Enterprises sell taxable consumer goods.
Enterprises selling taxable consumer goods should pay taxes according to the actual sales. The sales amount mentioned here refers to the total price and extra expenses charged by taxpayers to the buyers for selling taxable consumer goods, but does not include the value-added tax that should be charged to the buyers. If the VAT tax is not deducted from the taxpayer's taxable consumer goods sales or the price is collected together with the VAT tax because the special VAT invoice is not allowed, it shall be converted into sales excluding VAT tax when calculating the consumption tax. The conversion formula is:
Sales of taxable consumer goods = sales including VAT ÷( 1+ VAT rate or collection rate)
The above-mentioned "out-of-price expenses" refer to funds, collection fees, returned profits, subsidies, liquidated damages (deferred payment interest) and handling fees, packaging fees, reserve fees, quality fees, transportation and handling fees, collection funds, prepaid funds and other out-of-price expenses of various nature. However, the following payments are not included:
(1) The freight invoice of the carrier department is issued to the buyer.
(2) The taxpayer transfers the invoice to the buyer.
Other extra-price expenses, whether they belong to the taxpayer's income or not, should be included in the sales calculation and taxation.
Taxable consumer goods whose taxable amount is calculated by ad valorem method are sold together with the packaging, regardless of whether the packaging is separately priced or not, and no matter how it is accounted for in accounting, the sales of taxable consumer goods should be subject to consumption tax. If the packaging is not sold with the product at a fixed price, but a deposit is charged, the deposit should not be taxed in the sale of taxable consumer goods. However, the deposit that has not been returned for overdue packaging and has been collected for more than one year shall be incorporated into the sales of taxable consumer goods, and the consumption tax shall be levied according to the applicable tax rate of taxable consumer goods.
If a taxpayer refuses to refund the deposit of the package that is priced and sold together with taxable consumer goods and is charged with the deposit within the prescribed time limit, it shall be incorporated into the sales of taxable consumer goods and the consumption tax shall be levied at the applicable tax rate of taxable consumer goods.
2 enterprises produce taxable consumer goods for their own use
Taxpayers who sell self-produced taxable consumer goods through self-built non-independent accounting retail outlets shall collect consumption tax according to the external sales of retail outlets.
Taxable consumer goods used by taxpayers to exchange means of production and consumption, invest in shares and repay debts shall be calculated according to the highest selling price of taxpayers' similar taxable consumer goods.
According to the regulations, the following taxable consumer goods are allowed to be deducted from the consumption tax paid for purchasing taxable consumer goods:
(1) Buy cigarettes produced from duty-paid cut tobacco;
(2) Liquor produced by outsourcing duty-paid liquor (including liquor blended with different kinds of duty-paid liquor, flavoring and flavoring duty-paid liquor with koji and essence, bottling and selling bulk liquor, etc.). );
(3) Cosmetics produced by outsourcing taxable cosmetics;
(4) Skin care and hair care products produced by outsourcing taxed skin care and hair care products;
(5) Precious jewellery purchased and jewellery produced with taxable jewellery and jade;
(6) Purchase firecrackers and fireworks produced by taxable firecrackers and fireworks;
(seven) to purchase taxable automobile tires (inner tube or outer tire) and continue to produce automobile tires;
(8) Continuous production of motorcycles with purchased duty-paid motorcycles.
According to the regulations, the following taxable consumer goods are allowed to deduct the consumption tax paid for raw materials from the taxable amount:
1. Cigarettes produced with duty-paid cut tobacco recycled by commission;
2. Liquor produced with duty-paid liquor and alcohol recovered by entrustment as raw materials;
3. Cosmetics produced by the taxable cosmetics entrusted for processing and recycling;
4. Skin care and hair care products produced with taxable skin care and hair care products recovered by entrusted processing as raw materials;
5. Precious jewellery and jewellery and jade produced with taxable jewellery recovered by entrustment as raw materials;
6. Firecrackers and fireworks with taxed firecrackers and fireworks as raw materials shall be recycled by entrusted processing;
7. Automobile tires produced by the taxable automobile tires entrusted for processing and recycling;
8. Motorcycles produced by taxable motorcycles entrusted for processing and recycling.
Among them, the consumption tax paid refers to the consumption tax collected and remitted by the trustee on taxable consumer goods entrusted for processing.
In addition, if the sales price of taxable consumer goods sold by taxpayers is settled in foreign exchange, the taxable amount can be calculated by converting it into RMB according to the national foreign exchange quotation (in principle, the middle price) on the settlement day or the current month 1 day. Taxpayers should determine in advance where to use the conversion rate, and the conversion rate shall not be changed within one year after it is determined.
Taxable consumer goods produced by taxpayers for their own use belong to the above-mentioned "diversion for other purposes" and should be taxed according to the provisions, and the tax should be calculated according to the sales price of similar consumer goods produced by taxpayers.
The "sales price of similar consumer goods" mentioned here refers to the sales price of similar consumer goods sold by taxpayers or withholding agents in the current month; If the sales price of similar consumer goods is different in different periods of the month, it shall be calculated by weighted average of sales quantity. However, taxable consumer goods under any of the following circumstances shall not be included in the weighted average calculation:
(1) The sales price is obviously low without justifiable reasons.
(2) No sales price.
If there is no sales in the current month or the month is not over, the tax shall be calculated according to the sales price of similar consumer goods in the last month or the most recent month.
If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value. The calculation formula of taxable value is:
Taxable value of components = (cost+profit) ÷( 1- consumption tax rate)
"Cost" in the formula refers to the production cost of taxable consumer goods. The "profit" in the formula refers to the profit calculated according to the national average cost profit rate of taxable consumer goods. The national average cost profit rate of taxable consumer goods is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). State Taxation Administration of The People's Republic of China stipulates that the national average cost profit rate of taxable consumer goods is as follows:
(1) Class A cigarettes 10%
(2) Class B cigarettes 5%
(3) 5% of cigarettes
(4) 5% cut tobacco
(5) grain liquor 10%
(6) 5% potato wine
(7) Other alcoholic beverages 5%
(8) Alcohol 5%
(9) Cosmetics 5%
(10) Skin care and hair care products 5%
(1 1) firecrackers and fireworks 5%
(12) Precious jewelry and jade 6%
(13) Automobile tire 5%
(14) Motorcycle 6%
(15) 8% for automobiles
( 16) SUV 6%
(17) 5% for passenger cars
3. Taxable consumer goods entrusted for processing
Taxable consumer goods entrusted for processing shall be taxed according to the sales price of similar consumer goods of the entrusted party; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value. The calculation formula of taxable value is:
Taxable value of components = (material cost+processing fee) ÷( 1- consumption tax rate).
"Material cost" in this formula refers to the actual cost of processing materials provided by the entrusting party.
Taxpayers entrusted to process taxable consumer goods must truthfully indicate (or provide by other means) the material cost in the entrusted processing contract. If the cost of materials is not provided, the competent tax authorities in the place where the trustee is located have the right to verify the cost of materials.
The "processing fee" in this formula refers to all the fees (including the actual cost of auxiliary materials) charged by the entrusted party for processing taxable consumer goods.
Consumption tax is levied on gold and silver jewelry and jewelry and jade commissioned by consumers.
4. Imported taxable consumer goods
Imported taxable consumer goods subject to ad valorem consumption tax shall be taxed according to their taxable value. The formula for calculating the component tax value is:
Taxable value of composition = (dutiable price+tariff) ÷( 1- consumption tax rate).
The dutiable value in this formula refers to the dutiable value approved by the customs.
In addition, the tax law stipulates that if the taxable value of taxpayers' taxable consumer goods is obviously low without justifiable reasons, the competent tax authorities shall verify its taxable value. The specific provisions on the approval authority of taxable consumer goods in taxable value are as follows:
(1) taxable value for cigarettes and grain liquor is approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
(2) The taxable value of other taxable consumer goods shall be approved by State Taxation Administration of The People's Republic of China Taxation Bureau of People's Republic of China (PRC).
(3) The taxable value for importing taxable consumer goods shall be approved by the customs.
(two) the consumption tax in the form of quantitative quota collection is based on the number of taxable consumer goods.
The "quantity of taxable consumer goods" mentioned here is:
(1) The sales of taxable consumer goods refer to the sales of taxable consumer goods.
(2) The taxable consumer goods produced for personal use refer to the quantity of taxable consumer goods transferred.
(3) Taxable consumer goods entrusted for processing refer to the amount of taxable consumer goods recovered by taxpayers.
(4) Imported taxable consumer goods are taxable consumer goods approved by the customs.
According to the regulations, the conversion standards of taxable consumer goods measurement units are as follows:
(1) beer 1 ton =988 liters.
(2) Yellow rice wine 1 ton =962 liters.
(3) car 1 ton = 1388 liters
(4) Diesel oil 1 ton = 1 176 liters.