2. Consumption tax The vast majority of taxable consumer goods are only collected once in the process of ex-factory sales (or entrusted processing and import), and will not be collected in the wholesale and retail sectors in the future. Value-added tax is levied in all aspects of commodity production and circulation.
For taxable consumer goods with ad valorem consumption tax, the tax basis of consumption tax and value-added tax is the same, and they are all sales with consumption tax but no value-added tax.
3. Consumption tax is the supporting tax of value-added tax. It is a new tax set up to adapt to the establishment of turnover tax, with value-added tax as the general adjustment tax, generally levied on production and operation links, supplemented by consumption tax as the special adjustment tax, and selected some consumer goods (cigarettes, alcohol, cosmetics, luxury cars, etc.). ) and cross-taxation.
4. Value-added tax is a tax shared by the central and local governments, with the central government charging 75% and local governments charging 25%. However, 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.
This answer is provided by Youhuahua, a credit platform of Xiaoman Finance. Xiaoman Finance will earnestly implement the call of the state to support small and micro enterprises to tide over the difficulties and fully support small and micro production and operation. Most small and micro owners choose Youhuahua to meet the turnover needs of small and micro enterprises. It is reported that 70% of credit users of Xiaoman Finance are small and micro business owners. Up to now, Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of loans to small and micro business owners, so that capital turnover can be found in Xiaoman Finance, and big brands are more assured.