Consumption tax is the highest in the world? Popular? As a tax, most developed countries raise consumption tax. What goods are subject to tax increase in China, and how to ensure tax saving?

A watch manufacturer is a general VAT taxpayer, producing and selling one watch 1 0,000 yuan. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Adjusting and Perfecting the Consumption Tax Policy and its annex, Description on the Collection Scope of New and Adjusted Consumption Tax Items, this watch is just a high-end watch. Charge the buyer 10000+ 10000 for each watch sold? 17%= 1 1700 (yuan). VAT payable 10000? 17%= 1700 yuan (excluding VAT input deduction), consumption tax payable 10000? 20%=2000 yuan (RMB), and the * * * tax is 3700 yuan. After-tax income: 1 1700-3700=8000 yuan.

After research, the financial department of the factory put forward suggestions: reduce the sales price of each watch by 100 yuan to 9900 yuan. Because the sales price is below 1 10,000 yuan, it does not belong to the high-end watches mentioned in the tax law, and it can be exempted from consumption tax. Charge the buyer 9900+9900 for each watch sold? 17%= 1 1583 (yuan), and the value-added tax payable is 9900? 17%= 1683 (yuan) (excluding VAT input deduction), and the after-tax income is:11583-1683 = 9900 (yuan).

In contrast, the sales price decreased by 100 yuan, but the profit increased by 1900 yuan. Obviously, the reason for the profit is that this scheme can avoid consumption tax.

We can further study this planning scheme and get more after-tax benefits through price adjustment:

Assuming that the cost of purchasing materials for each watch is Y and the sales price m (excluding VAT) just exceeds 654.38+0.000 yuan, then the cash outflow of the manufacturer when purchasing materials is 654.38+0.654.38+0.7Y, and the cash inflow of selling watches is 654.38+0.654.38+0.7m, then 17%, and the consumption tax payable is m? 20%, the payable corporate income tax is (M-Y-M? 20%)? 33% (for convenience, excluding other pre-tax deductions, the enterprise income tax rate of 33% applies, the same below), and the total tax payable (M-Y)? 17%+M？ 20%+(M-Y-M？ 20%)? 33%=M？ 63.4%-Y？ 50%, its final income = 0.536m-0.67y ..

If its sales price n is just less than 1000 yuan, then the total price tax charged by the manufacturer to the buyer is1.1.7n. Since it is not a high-end watch, consumption tax is not levied, and only value-added tax (N-Y) is levied? 17%, and the payable enterprise income tax is (N-Y)? 33%, total tax (N-Y)? 17%+(N-Y)？ 33%=(N-Y)？ 50%, its final income is = 0.67 n-0.67 y.

By comparison, when 0.67N-0.67Y >; 0.536M-0.67Y, that is, n >；; m？ 0.8, the lower the price, the higher the income.

It should be noted that the operating space of this idea is limited. When m is greater than 12500 yuan, 12500 yuan? 0.8= 10000 yuan, which is also a high-end watch. If consumption tax is levied, this scheme will not be applicable.

Generally speaking, the higher the product price, the more profits the enterprise has. However, if tax factors are taken into account, this may not be the case. Sometimes, actively lowering the sales price may lead to higher taxes.

There are not many commodities taxed in China, and the consumption tax rate of each commodity is different. The tax rate closely related to fashion life mainly includes the following aspects: solid wood floor 5%; Yacht10%; Golf and equipment10%; High-end watches 20%; 30% of high-end cosmetics and skin care products; Jewelry gold and silver 5%, non-gold and silver10%; The car is uncertain. That is to say, if you shop in China, the price of the corresponding goods actually includes consumption tax, and its selling price will be 5%~30% higher than that of other tax-free countries. So how to save taxes through consumption? Relevant financial experts have the following suggestions:

One is that it is best to concentrate on buying luxury goods. For consumer goods such as watches and jewelry, the consumption frequency should not be too frequent. It is best to buy in other countries or regions with lower consumption tax rates. The nearest duty-free place in China is Hongkong. When you buy it, you should also compare it with the domestic price. Generally speaking, the more expensive the luxury goods, the more obvious the consumption tax savings;

The second is high-end cosmetics purchasing or online shopping. After the adjustment of consumption tax, the original tax rate of high-grade cosmetics increased from 8% to 30%. If you use online shopping, you can generally save 10%~40% consumption tax. At present, there are many well-operated and reputable websites at home and abroad that operate online cosmetics shopping.

The third is specifically for investment. In the case of high consumption tax, it is quite uneconomical to buy gold and silver gems to preserve their value. It is suggested that selling this part in kind can not only get a higher cash return, but if it is used for other investments, the safe principal return will be at least 4%, which can effectively offset the economic pressure brought by consumption tax.

Using the tax payment link to plan the tax payment link is a link that should pay consumption tax during the production and consumption of taxable consumer goods. Consumption tax occurs in the field of production (including production, entrusted processing and import), not in the field of circulation or final consumption. When using the tax payment link to make tax planning, we should avoid or postpone the tax payment link as much as possible.

For example, when producing and selling taxable consumer goods, you can take? Barter? Or change the settlement method that is conducive to the enterprise's deferred tax payment; When processing taxable consumer goods by entrustment, the relationship between entrustment and entrustment can be changed by means of joint venture with entrustment to save this consumption tax. Enterprises that produce (commission, import) taxable consumer goods in affiliated enterprises can reduce their sales if they sell taxable consumer goods to their independent accounting sales departments at lower sales prices, thus reducing the consumption tax payable. The sales department with independent accounting, because it is in the sales link, only pays value-added tax, but not consumption tax, which can reduce the overall consumption tax of the group, but the burden of value-added tax remains unchanged.

For example, Class A cigarettes produced by a cigarette factory under a tobacco group have a market price of RMB 1 000 per box (excluding VAT), and the factory sells them to its independent accounting sales department at the price of 800 yuan per box (excluding VAT). Before the transfer pricing of 65,438+0,000 cartons of cigarette factories:

Consumption tax payable = 1000? 100? 50% = 50,000 yuan.

After the transfer pricing of cigarette factory:

Consumption tax payable =800? 100? 50% = 40000 (yuan)

The differences before and after transfer pricing are as follows:

50 000-40 000= 10 000 (yuan)

The transfer price reduced the tax burden of cigarette factories by 1 10,000 yuan.

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