What is the scope and tax rate of consumption tax?
1. Consumption tax is a turnover tax levied on units and individuals engaged in the production and import of taxable consumer goods in China, and an indirect tax levied on specific consumer goods and specific consumption behaviors.
The current scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items, and some tax items are subdivided into several subheads.
Two, the tax rate is the proportion or amount of tax collection. Tax rate is the measure of calculating tax amount and an important symbol of measuring tax burden. Tax amount refers to the tax amount payable. Multiply the tax basis by the tax rate to get the tax amount.
3. Consumption tax is a taxation method based on ad valorem and specific tax. Taxable consumer goods subject to ad valorem taxation shall be taxed on the basis of sales of taxable consumer goods. When the quantitative quota method is implemented, the weight, volume or quantity of taxable consumer goods per unit is usually used as the tax basis.
Tax calculation method
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 components = (dutiable price+tariff) ÷( l- 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 = taxable value of components × consumption tax on gold and silver jewelry.
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.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Consumption Tax
Article 1 Units and individuals that produce, process and import consumer goods specified in these Regulations within the territory of People's Republic of China (PRC), as well as other units and individuals designated by the State Council to sell consumer goods specified in these Regulations, are taxpayers of consumption tax and shall pay consumption tax in accordance with these Regulations.
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.
Article 4 Taxable consumer goods produced by taxpayers shall be taxed at the time of sale. Taxpayers who produce taxable consumer goods for their own use and use them for the continuous production of taxable consumer goods are not taxed; If it is used for other purposes, it will be taxed when it is transferred.
Taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party, unless the entrusted party is an individual. The taxable consumer goods processed by the entrusting party are used for the continuous production of taxable consumer goods, and the tax paid is allowed to be deducted according to the regulations. Taxable consumer goods imported shall be taxed at the time of customs declaration.