What are value-added tax, consumption tax and customs duties? What are the differences and connections between them? The following small series will answer for you, hoping to help you. 1. Value-added tax: it is a kind of tax that takes the value-added amount of commodity production, circulation and labor service as the tax object. (1) Taxpayer: All units and individuals that sell goods or provide processing, repair and replacement services and import goods in People's Republic of China (PRC) are VAT taxpayers. (2) Tax object and scope: In China, the legal value-added amount of goods and processing, repair and replacement services is the tax object of value-added tax. Its taxation scope not only involves the field of selling goods in the production link, but also needs to pay value-added tax in the circulation link. (3) Tax rate: The current VAT regulations stipulate three tax rates: 17%, 13% and zero tax rate. Among them, 17% is the basic tax rate of value-added tax, 13% is the low tax rate, and the export products are subject to zero tax rate. 2. Consumption tax: it is a tax with the turnover of taxable consumer goods as the object of taxation. (1) Taxpayer: Units and individuals that produce, process and import consumer goods specified in the Provisional Regulations on Consumption Tax within China, regardless of their economic nature, nationality and location, are all taxpayers of consumption tax. (2) Tax object and tax item: The tax object of consumption tax is the turnover of taxable consumer goods produced, commissioned and imported. Consumption tax * * * has 1 1 tax items, such as cigarettes, alcohol, cosmetics, skin care products, precious jewels and jade, firecrackers and fireworks, gasoline, diesel oil, automobile tires, motorcycles and automobiles. (3) Tax rate: the consumption tax rate adopts proportional tax rate and fixed tax rate. Proportional tax rate * * * There are 25 different tax rates, with the lowest tax rate of 3% and the highest tax rate of 45%. Rice wine, beer, gasoline and diesel are subject to fixed tax rates. 3. Tariff: It is a kind of tax with the turnover of goods or articles entering and leaving the customs territory as the object of taxation. Characteristics of tariff: (1) tariff is a unified border tax; (2) Imposing tariffs on inbound and outbound goods and articles; (3) The Customs is the administrative organ of tariff collection. Value-added tax, consumption tax and customs duties all belong to turnover tax, which is a kind of tax based on the amount of goods sales income and the amount of services or business income obtained from business activities. There is a cooperative relationship among value-added tax, consumption tax and tariff. Generally speaking, most export commodities are exempt from customs duties, while most export commodities are exempt from value-added tax or consumption tax, or the value-added tax and consumption tax that have been collected will be refunded. On the contrary, most imported goods have to pay import duties, and at the same time, most of them have to pay import value-added tax and consumption tax. It can be seen that value-added tax and consumption tax are closely related to tariffs. Import link: tariff = duty paid price x tariff rate VAT = (duty paid price+tariff) /( 1- consumption tax rate) x VAT rate Consumption tax = (tariff+duty paid price+consumption tax) x Consumption tax rate Relationship between consumption tax and value-added tax: 1. Both are levied on goods; 2. For goods subject to ad valorem consumption tax, value-added tax needs to be levied at the same time as consumption tax, and the tax basis of the two is the same. 3. Both are turnover taxes; 4. Both are transitive; 5. Consumption tax payers are also VAT taxpayers. Difference between consumption tax and value-added tax: 1. The scope of the two is different: value-added tax is generally levied on goods, and consumption tax is levied on specific goods. 2. Their relationship with price is different: VAT is an out-of-price tax and consumption tax is an in-price tax. 3. The tax payment links between them are different: consumption tax is levied in a single link, while value-added tax is levied in all circulation links of goods. 4. Different taxation methods: VAT is taxed according to two types of taxpayers, and consumption tax is taxed according to taxable consumer goods. The biggest difference between value-added tax and tariff is that value-added tax can be deducted, but tariff cannot be deducted. The above is about this legal knowledge, I hope I can help you. If you are unfortunate enough to encounter some thorny legal problems and have the idea of entrusting a lawyer, there are many lawyers on our website who can provide services for you. We also support online selection of lawyers in designated areas, and all of them have detailed information about relevant lawyers.

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Article 1 of the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax is produced in People's Republic of China (PRC). Units and individuals that entrust the processing and import of consumer goods (hereinafter referred to as taxable consumer goods) stipulated in these Regulations are taxpayers of consumption tax (hereinafter referred to as taxpayers) and shall pay consumption tax in accordance with these Regulations. Article 5 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Consumption Tax shall be levied at an ad valorem rate or in a fixed amount. Calculation formula of tax payable: tax payable calculated by ad valorem method: sales amount x tax rate. Tax payable calculated by quantitative quota method = sales quantity x unit tax. If the sales of taxable consumer goods sold by taxpayers are calculated in foreign exchange, the tax payable shall be converted according to the foreign exchange market price of the people's market. Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. Article 4 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance after deducting the current input tax from the current output tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. If the current output tax is less than the current input tax, the insufficient amount can be carried forward to the next period for further deduction.