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. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. 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 composition = (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 composition = (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.
Form taxable value.
= (duty paid price+customs duty) ÷ (
I -
Consumption tax rate)
duty bound to pay taxes
= Make up the taxable value.
× consumption tax rate
6. Taxpayers who retail gold and silver jewelry should convert tax-included sales into sales excluding value-added tax when paying taxes.
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).
duty bound to pay taxes
= taxable value of gold and silver jewelry composition × consumption tax rate
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.
Fourth, the tax rate