Guo shui fa [1997] No.84
Written expiration date: 1997-05-2 1
Font: large, medium and small
Note: This clause is invalid, and the first clause is invalid. See: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Normative Documents of Invalid or Abolished Consumption Tax, Guo Shui Fa [2009] No.45.
Note: If this clause is invalid, the provisions of Article 3 are invalid. See: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Applicable Tax Rate of Consumption Tax on Blended Liquor, Announcement No.2011No.53 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Note: The terms are invalid. Article 4 is invalid. See: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting and Perfecting Consumption Tax Policy, Caishui [2006] No.33.
Recently, some problems have been reflected in the implementation of consumption tax policies in various places, and State Taxation Administration of The People's Republic of China is required to clarify them. According to the opinions discussed at the consumption tax forum in some areas, the specific taxation issues are hereby notified as follows:
I. Conversion of sales excluding VAT in ordinary invoices
After the calculation method of tax deduction for taxpayers' continuous production of taxable consumer goods with eight kinds of taxable consumer goods such as purchased duty-paid tobacco is unified, the taxable consumer goods purchased by enterprises that issue ordinary invoices shall be converted into sales excluding value-added tax at the tax rate of 6%. The specific calculation formula is:
Sales of purchased taxable consumer goods excluding VAT = sales of purchased taxable consumer goods ÷( 1+6%)
Two, about the taxation of industrial enterprises engaged in the purchase and sale of taxable consumer goods.
(1) Where an industrial enterprise has both self-produced taxable consumer goods and purchases the same taxable consumer goods as the self-produced taxable consumer goods for sale, the purchased taxable consumer goods sold by it shall pay consumption tax, and the tax paid on the purchased taxable consumer goods may be deducted at the same time.
The above taxable consumer goods that are allowed to deduct the tax paid are limited to cigarettes, alcohol, alcohol, cosmetics, skin care products, jewelry and jade, firecrackers and fireworks, automobile tires and motorcycles.
(2) For industrial enterprises that do not produce taxable consumer goods themselves, but only sell taxable consumer goods after purchase, the grain liquor, potato liquor, liquor, cosmetics, skin care products, firecrackers, fireworks, jewelry and jade sold by them cannot constitute final consumer goods and need further production and processing (such as liquor that needs further beating and reduction, liquor that needs seasoning, seasoning and blending, and liquor that needs deep processing, packaging and blending).
Taxable consumer goods that are allowed to be deducted from the tax paid in these Provisions are limited to taxable consumer goods purchased from industrial enterprises, and taxable consumer goods purchased from commercial enterprises shall not be deducted from the tax paid.