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The items that are subject to consumption tax in daily life are as follows:
1.Smoke. There are three types of cigarettes:
Cigarettes, cigars and shredded tobacco. Among the cigarettes, Class A cigarettes (with a transfer price of 70 yuan (excluding VAT) and more than 70 yuan (including 70 yuan)) shall be paid at a tax rate of 56% + yuan; Class B cigarettes (the allocation price is less than 70 yuan (excluding VAT)), according to the 36% tax rate + yuan. Cigar cigarettes are taxed at a rate of 36%.
Tobacco is levied at a rate of 30%. The commercial wholesale of cigarettes should be levied at a rate of 11% + yuan.
2.Wine. It mainly involves four kinds of liquor, rice wine, beer, and other liquors.
Liquor is charged at 20% CAD 500 grams (or 500 ml). Rice wine is levied at 240 yuan per ton. Beer is divided into two categories: A and B, and each ton does not include value-added tax ex-factory** (including packaging and packaging deposit) 3,000 yuan is Class A beer, and each ton does not include value-added tax** (including packaging and packaging deposit).
3.Cosmetics. The scope of collection includes beauty, cosmetic cosmetics, skin care cosmetics and complete sets of cosmetics.
The tax rate is adjusted to 15%. Beauty, cosmetic cosmetics and skin care cosmetics refer to beauty, cosmetic cosmetics and skin care cosmetics that are sold (dutiable)** (excluding VAT) at 10 yuan ml (gram) or 15 yuan (sheets) or more in the production (import) process.
4.Precious jewellery and jewellery jade. The scope of its levy includes:
All kinds of gold and silver jewelry and all kinds of jewelry and jade that have been quarried, polished and processed. 1.5% tax rate on gold and silver jewellery, platinum jewellery and diamond and diamond jewellery; 2.
Other precious jewellery and jewellery jade 10%. Gold and silver jewelry includes: all kinds of pure gold and silver jewelry and inlaid jewelry (including artificial gold and silver, synthetic gold and silver jewelry, etc.) made of gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral, agate and other noble and rare substances, as well as other metals and artificial gemstones.
Types of jewelry and jade include: diamonds, pearls, turquoise, lapis lazuli, opal, peridot, feldspar, jade, quartz, chalcedony, garnet, zircon, spinel, topaz, tourmaline, chrysoberyl, beryl, corundum, amber, coral, jet, tortoiseshell, synthetic corundum, synthetic gemstones, doublet and glass imitations.
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Why do consumers pay taxes?
This problem should be understood in this way, any commodity contains multiple parts, including: production costs, profits of production units, taxes that should be paid by production units, then, after wholesale, retail and other links, the ** of commodities is increasing, mainly to increase the costs and profits of wholesalers and retailers, as well as the taxes they should pay, then finally to the hands of consumers, the ** of goods includes all costs, expenses, taxes, etc., consumers buy goods, must be in accordance with the final goods ** To buy, the tax contained in the goods will of course be passed on to the consumer.
For example: a pack of cigarettes, the cigarette factory out of the ** is 10 yuan (including cost, profit, value-added tax, consumption tax, etc.), after the wholesaler buys, and then 12 yuan of **wholesale to the retailer, then the wholesaler has a price difference of 2 yuan, this difference includes the wholesaler should bear the value-added tax yuan, profit does not consider other costs), and then the retailer according to the 12 yuan ** purchase, with 15 yuan ** to buy to the consumer, then the retailer has a 3 yuan difference, This difference includes the tax yuan (calculated according to the general taxpayer) and the profit yuan (ignoring other expenses) that the retailer should pay. Obviously, a pack of cigarettes with a factory price of 10 yuan goes to consumers and buys 15 yuan, including the costs, taxes, and profits of manufacturers, wholesalers, and retailers.
The reason is very simple, this is related to China's invoice, there are two tickets for the purchase of goods abroad, one is the invoice of the goods, and the other is the tax you bear for the purchase of goods. In China, the amount of goods and taxes were separated from the amount of goods and issued on an invoice at the same time in December 2006, changing the practice of only one total amount of ordinary invoices in the past.
So whether it is foreign or domestic, consumers must bear taxes when they buy goods or receive services, and the total amount issued on an invoice in the past also includes taxes, but it is covered up by an ordinary invoice.
Any consumer is a taxpayer, not a taxpayer who opens a company, does business and pays taxes, you buy goods, you bear taxes, this is why people can confidently say that they are taxpayers.
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In terms of tax calculation principle, value-added tax is a turnover tax levied on the added value or added value of commodities in multiple links in the production, circulation and labor services. The implementation of extra-price tax, that is, borne by the consumer, there is added value before the tax is levied, but in practice, it is difficult to accurately calculate the added value or added value of commodities in the process of production and circulation. Therefore, China also adopts the method of tax deduction commonly used in the world, that is, according to the sales amount of goods or services, the output tax is calculated at the prescribed tax rate, and then the value-added tax paid when the goods or services are obtained, that is, the input tax, and the difference is the tax payable for the value-added part, which reflects the original realization of the tax calculation according to the value-added factor.
The formula is: tax payable = output tax - input tax.
VAT calculation formula: sales including tax (1 + tax rate) = sales excluding tax Tax rate = tax payable.
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There is a tax to pay when you buy something. This is a tax to be paid, which is beneficial to the country and the people. It's used on the people, so what you buy is produced. You have to pay taxes.
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Because paying taxes is to maintain the foundation of a local economic construction, if you don't pay anything, then what will you use to maintain the economy, so paying taxes is a very normal thing.
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Everybody has to pay taxes, as long as there is a transaction, it's just a little bit. The non-tax-paying country has the money to build the army, equipment, hospitals, people's livelihood, infrastructure and so on.
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The so-called taxation is taken from the people for the people, and the operation of a country must rely on the past taxes to operate normally.
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Because many things are imported from abroad, they have to go through customs, so they have to pay taxes.
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Give it to the state, and the state will use it for other training, and in the end it will protect the people.
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He does have to pay taxes when he buys things, because he will also be called to pay taxes if he sells things.
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There is no why, just the rules.
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Legal analysis: On the other hand, buying things needs to provide a market environment, and there must be stable legal administration to ensure that the transaction and the use of goods can be carried out smoothly, then you are using social resources, and you should also pay taxes if you continue to carry out social behaviors with the money that has been taxed.
Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following personal income shall be subject to individual income tax: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.
Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.
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Legal analysis: Where to pay the tax, but in China it is a price tax, and the consumption tax for different categories of goods is also different. Excise tax is a typical indirect tax, i.e. the consumer does not pay the tax directly to the tax authority, but the tax is already included in the goods**.
Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Consumption Tax The taxable consumer goods produced by the taxpayer shall be 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 be taxed; If it is used for other purposes, it shall be taxed when it is transferred for use.
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. Imported taxable consumer goods are taxed at the time of import declaration.
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Taxes are taxes. Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and gratuitously in order to provide public goods to the society and meet the common needs of the society in accordance with the provisions of the law. Taxation is a very important policy tool.
Because the state stipulates that taxes must be paid in order to provide public goods to the society and meet the common needs of the society.
In general, taxes are money. Taxes are also paid on cereals or grains.
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Everyone is born to pay taxes, and no one can escape the fate of paying taxes. First of all, all the goods you use and all the goods you buy are subject to tax, although they will not be written in the ** table of the goods, but they will be implied in the ** table. Because the tax paid by the company will be invisibly added to the value of the goods, and finally form the final selling price of the goods.
In addition, people who work also have to pay taxes, which is called personal income tax, but they need to reach a certain threshold. Therefore, paying taxes is also paying money, but the form of paying money may be different.
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