How do I pay GST? Do you know it all?

3. Taxation of imported taxable consumer goods.

Imported taxable consumer goods are taxed at the time of import declaration.

The consumption tax is collected by the tax authorities, and the consumption tax on the import of taxable consumer goods is collected by the customs.

The consumption tax on taxable consumer goods carried or mailed into the country by an individual shall be levied together with customs duties. In accordance with the specific measures formulated by the Customs Tariff Commission in conjunction with relevant departments.

Consumption tax payers refer to the units and individuals that produce, entrust the processing and import of consumer goods specified in the Provisional Regulations of the People's Republic of China on Consumption Tax (hereinafter referred to as the "Interim Regulations on Consumption Tax") within the territory of the People's Republic of China, as well as other units and individuals that specify the consumer goods specified in the Interim Regulations on Consumption Tax. The above-mentioned units include enterprises, administrative units, public institutions, military units, social organizations, and other units.

The term "individual" refers to individual industrial and commercial households and other individuals.

Within the territory of the People's Republic of China, it refers to the place of origin or location of the production, commissioned processing and import of consumer goods subject to consumption tax.

The consignee of the imported goods or the units and individuals who go through the customs declaration formalities are the taxpayers of the consumption tax on the imported goods.

Scope of taxation. The scope of consumption tax shall be implemented in accordance with the "Consumption Tax Items and Tax Rates Table" attached to the "Provisional Regulations on Consumption Tax". Includes:

Tobacco, Alcohol & Alcohol, Cosmetics, Precious Jewellery & Jewelry, Firecrackers & Fireworks, Refined Oil, Car Tires, Motorcycles, Cars, Golf & Golf Equipment, High-end Watches, Yachts, Wooden Disposable Chopsticks, Hardwood Flooring, Batteries, Coatings. The specific scope of taxation of taxable consumer goods listed in the Table of Consumption Tax Items and Tax Rates attached to the Provisional Regulations on Consumption Tax shall be determined by the Ministry of Finance and the State Administration of Taxation.

2. Entrust the processing of taxable consumer goods to pay taxes.

Unless the entrusted party is an individual, the entrusted party shall collect and pay the tax at the time of delivery to the entrusting party. If the entrusting party uses the taxable consumer goods for the continuous production of taxable consumer goods entrusted for processing, the tax paid shall be allowed to be deducted in accordance with the regulations.

The term "taxable consumer goods entrusted for processing" refers to the taxable consumer goods in which the entrusting party provides raw materials and main materials, and the entrusted party only collects processing fees and disbursements of part of the auxiliary materials. Taxable consumer goods produced by the consignee providing raw materials, or taxable consumer goods that the consignee first sells the raw materials to the entrusting party and then accept processing, as well as taxable consumer goods produced by the consignee purchasing raw materials in the name of the entrusting party, regardless of whether they are financially treated as sales, shall not be regarded as taxable consumer goods for entrusted processing, but shall be subject to consumption tax on the sale of self-made taxable consumer goods. <>

If the taxable consumer goods entrusted for processing are directly **, the consumption tax shall not be paid. If the taxable consumer goods to be recovered by the entrusting party are not higher than the tax calculation of the entrusted party, they shall be directly charged and shall not pay consumption tax; If the entrusting party calculates the tax higher than the entrusted party, it is not a direct **, and it is necessary to declare and pay the consumption tax in accordance with the regulations, and the consumption tax that the entrusted party has collected and paid on behalf of the entrusting party is allowed to be deducted when calculating the tax.

The consumption tax shall be paid after the entrusting party collects the taxable consumer goods processed by the entrusting individual.

For taxable consumer goods processed by taxpayers entrusted to self-employed persons, consumption tax shall be paid at the location of the entrusting party after the entrusting party takes them back.

1. General provisions.

Taxable consumer goods produced by taxpayers are taxed at the time of sale. Taxpayers who produce taxable consumer goods for their own use and use them for continuous production of taxable consumer goods shall not pay tax; If it is used for other purposes, it shall be taxed when it is transferred for use.

The term "sale" refers to the transfer of ownership of taxable consumer goods for a fee. The term "compensation" refers to the acquisition of money, goods or other economic benefits from the purchaser.

The term "use for continuous production of taxable consumer goods" refers to the entity in which the taxpayer uses the taxable consumer goods produced by the taxpayer for self-production and self-use as direct materials to produce the final taxable consumer goods, and the taxable consumer goods produced for self-use constitute the final taxable consumer goods. <>

The term "use for other purposes" refers to the taxpayer's use of taxable consumer goods produced for self-use in the production of non-taxable consumer goods, projects under construction, management departments, non-production institutions, provision of labor services, gifts, sponsorship, fund-raising, advertising, samples, employee benefits, incentives, etc.

There is a big difference between the deemed sales of consumption tax and the deemed sales of VAT, for example, if the goods are purchased for investment, the VAT is deemed to be the sale. However, in the consumption tax, the consumption tax is not paid, because the consumption tax has already been paid in the outsourcing link, and the consumption tax is levied at one time.

There are eight deemed sales practices specified in the VAT:

1) Deliver the goods to others for sale;

2) sales of consignment goods;

3) Taxpayers who have two or more institutions and implement unified accounting transfer goods from one institution to other institutions for sale, except where the relevant institutions are located in the same county (city);

4) the use of self-produced or commissioned processing goods for non-taxable items;

5) will be self-produced

The goods entrusted for processing or purchase are provided to other units or self-employed persons as investments;

6) distribution of self-produced, commissioned processing or purchased goods to shareholders or investors;

7) Use self-produced or commissioned processing goods for collective welfare or personal consumption;

8) Give away self-produced, commissioned processing or purchased goods to others free of charge.

Consumption tax is deemed to be a sale.

According to the revised Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax, taxpayers who produce taxable consumer goods for their own use and are used for continuous production of taxable consumer goods are not subject to tax. It is used for the production of non-taxable consumer goods, projects under construction, management departments, non-production institutions, provision of labor services, gifts, sponsorship, fund-raising, advertising, samples, employee benefits, incentives, etc., and shall be taxed when they are transferred for use. According to the general understanding, the use of self-produced taxable consumer goods in exchange for means of production, means of consumption, investment in shares, repayment of debts, etc., should also be taxed, including the business that should be deemed to be sold as stipulated in Guo Shui Han [2008] No. 828, and the situation that it is an internal disposal of assets and not deemed to be sold as stipulated in Guo Shui Han [2008] No. 828.

Don't be afraid to maliciously brush points.

Persist in the pursuit of truth and true knowledge.

1. Consumption tax is in-price tax (the tax basis includes the consumption tax amount), and value-added tax is the off-price tax (the VAT tax amount is not included in the tax basis); Both are turnover taxes.

2. The vast majority of taxable consumer goods of consumption tax are only levied at one time in the process of ex-factory sales (or entrusted processing and import) of goods, and will not be levied in the subsequent wholesale and retail links. Value-added tax is levied in all aspects of the production and circulation of goods.

The tax base for the consumption tax and VAT amount of taxable consumer goods subject to ad valorem consumption tax is the same, which is the sales amount including consumption tax and excluding VAT.

3. Consumption tax is a supporting tax of value-added tax, which is a new tax set up to adapt to the establishment of value-added tax as a general adjustment tax, the implementation of universal collection of production and operation links, supplemented by consumption tax as a special adjustment tax, the selection of some consumer goods (cigarettes, alcohol, cosmetics, high-end cars, etc.), the implementation of cross-taxation of the two-tier adjustment mechanism of the turnover tax.

4. Value-added tax is a tax shared with the local government, with 75% charged and 25% charged by the local government. However, when paying VAT, it is paid to the national tax, and then 25% of the national tax is allocated to the local tax. Consumption tax is a **tax, and all of it belongs to**.

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First, the production of taxable consumer goods.

This is the main part of the consumption tax, because the consumption tax has the characteristics of a single link of taxation, after the production and sales link is taxed, the goods in the circulation link no matter how many times they are resold do not need to pay consumption tax. Except for the direct sale of taxable consumer goods to the outside world, taxpayers who exchange the production of taxable consumer goods for means of production, means of consumption, investment in shares, repayment of debts, and other aspects other than the production of taxable consumer goods shall be subject to consumption tax.

In addition, units and individuals other than industrial enterprises shall pay consumption tax on the following acts:

1. The purchased consumption tax non-taxable products are sold as consumption tax taxable products.

2.Selling purchased taxable products with a low consumption tax rate to a taxable product with a high tax rate.

2. Entrust the processing of taxable consumer goods.

Commissioned processing of taxable consumer goods refers to taxable consumer goods in which the entrusting party provides raw materials and main materials, and the entrusted party only collects processing fees and disbursements of part of the auxiliary materials for processing.

3. Import of taxable consumer goods.

If the goods imported by units and individuals fall within the scope of consumption tax, they must also pay VAT in the import link, and in order to reduce the cost of taxation, the consumption tax paid in the import link shall be collected by the customs.

Fourth, retail sales of taxable consumer goods.

According to the regulations, since January 1995, the consumption tax on gold and silver jewelry has been changed from the increase in production and sales to the tax in the retail link. The applicable tax rate is 5%.

Extended Materials. GST is levied on five types of products:

The first category: some special consumer goods that will cause harm to human health, social order, ecological environment, etc., such as cigarettes, alcohol, firecrackers, fireworks, etc., due to excessive consumption;

The second category: luxury goods, non-necessities, such as precious jewelry, cosmetics, etc.;

Category 2: high energy consumption and high-end consumer goods, such as cars, motorcycles, etc.;

Category 4: Non-renewable and alternative petroleum-based consumer goods, such as gasoline, diesel, etc.;

Category 5: Products with certain financial significance, such as car tires, skin care and hair care products, etc.

Consumption tax China Tax.

Tobacco, Liquor & Alcohol, Firecrackers, Fireworks, Cosmetics, Refined Oil, Precious Jewelry & Jewelry, Golf & Golf Equipment, High-end Watches, Yachts, Wooden Disposable Chopsticks, Hardwood Flooring, Car Tires, Motorcycles, Cars. These are subject to taxes.

Definition of consumption tax: Consumption tax is a general term for various taxes that are levied on the turnover of consumer goods. is a tax levied on consumer goods that can be levied from a wholesaler or retailer.

Excise tax is a typical indirect tax. Consumption tax is a new tax created in the turnover tax in the 1994 tax reform. Consumption tax is subject to in-price tax, which is only paid in the production, commissioned processing and import of taxable consumer goods, and in the subsequent wholesale and retail links, because the price has included consumption tax, there is no need to pay consumption tax, and the tax is ultimately borne by the consumer.

Taxpayers of consumption tax are units and individuals that produce, entrust processing, retail and import taxable consumer goods stipulated in the Provisional Regulations of the People's Republic of China on Consumption Tax within the territory of China.

Excise tax features.

1. Consumption tax collection items are selective. Consumption tax is levied on specific products as defined by the tax law. That is, the state can select some consumer goods to levy consumption tax in a purposeful and focused manner according to the requirements of the macro industrial policy and consumption policy, so as to appropriately limit the consumption demand of some special consumer goods, so it can be called the particularity of consumption tax tax regulation;

2. Different tax rates are designed according to different products, and the same product is taxed equally; Excise on luxury goods.

3. Consumption tax is a price tax and is a component of the first class;

4. Consumption tax shall be levied by three methods: ad valorem fixed rate, ad valorem fixed amount, and ad valorem ad valorem compound calculation and levy; The tax payable calculated by the ad valorem rate method = sales amount x the applicable tax rate, the tax payable calculated by the ad valorem rate method = the number of sales x the unit tax amount.

5. The consumption tax collection link is singular;

6. The pass-through nature of the consumption tax burden is ultimately passed on to consumers.

The scope of excise tax includes the following products: Excise tax on luxury goods in the first category: cigarettes; 1. Cigarettes 2, cigars 3, tobacco.

Category II: Alcohol and liquor; 1. Liquor 2, beer 3, rice wine 4, other liquor 5, alcohol category 3: cosmetics;

Category 4: Precious gold and silver jewellery and jewellery and jade; 1. Gold, silver, platinum, diamonds, jewelry, jade and other jewelry and accessories, 2. High-end watches.

Category 5: Firecrackers, fireworks, fireworks.

Category 6: refined oil: such as gasoline, diesel, lubricating oil, fuel oil, solvent oil, etc.;

Category 7: Automobiles: automobile tires, motorcycles, cars, medium and light commercial buses, yachts, etc.

Category 8: Solid wood flooring, wooden disposable chopsticks.

The goods subject to consumption tax are as follows: cigarettes, alcohol and alcohol, cosmetics, golf balls and equipment, watches, yachts, wooden disposable chopsticks, hardwood flooring, precious jewelry and jewelry, firecrackers and fireworks, refined oil, car tires, motorcycles, cars.