Which goods are subject to excise duty on exports?

Legal Analysis: There is a synergistic relationship between consumption tax and customs duty.

Generally speaking, most exported goods are exempt from customs duties, while at the same time, most exported goods are also exempt from excise duty, or the excise tax already levied is refunded. On the contrary, most imported goods are subject to import duties, and at the same time, most of them are also subject to consumption tax on imports.

Import: tariff = dutiable ** x tariff rate; Consumption tax = (customs duty + duty paid** + consumption tax) x consumption tax rate.

Consumption tax: It is a tax that is levied on the turnover of taxable consumer goods.

Taxpayers: Units and individuals that produce, entrust processing and import consumer goods specified in the Provisional Regulations on Consumption Tax within the territory of China, regardless of their economic nature, nationality or region, are all taxpayers of consumption tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 Except for the tax authorities, tax personnel, and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations, no unit or individual shall carry out tax collection activities.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes. When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses to rent the tax, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

Customs Law of the People's Republic of China

Article 53 Customs shall levy customs duties on goods and articles that are allowed to be imported or exported in accordance with law.

Article 62 After the release of imported or exported goods or imported or exported articles, if the Customs discovers that the tax is undercollected or omitted, it shall make up the tax collection to the taxpayer within one year from the date of payment of the tax or the release of the goods or articles. The Customs may recover the under-collection or omission caused by the taxpayer's violation of the regulations within three years.

China's Provisional Regulations on Consumption Tax stipulate that taxable consumer goods exported by taxpayers are exempt from consumption tax, except for products restricted by the state. The main ones are: (1) The empty taxable consumer goods exported by the production enterprises with the right to operate the core of the bucket can be exempted from consumption tax according to the actual export quantity and amount.

2) Taxable consumer goods processed and re-exported with supplied materials are exempt from consumption tax. (3) The foreign contracted engineering company is shipped out of the country for use in the foreign contracted project; After the enterprise purchases in China, it is shipped out of the country as an overseas investment; Enterprises undertaking external repair and repair business are used for external management and repair business; The foreign shipping ** company and the ocean shipping ** company sell to the foreign ship and the ocean national ship, and collect the foreign exchange for foreign clearance; The domestic taxable consumer goods purchased and exported by Sino-foreign joint ventures established with the approval of the state and enjoying the right to import and export are all taxable consumer goods that are specially approved by the state to be refunded and exempted from consumption tax. Enterprises that produce and sell cars, off-road vehicles and passenger cars that meet the low pollution emission limit standards can reduce the consumption tax by 30%.

Foreign trade enterprises can refund the consumption tax that has been levied for the taxable consumer goods exported and ** exported.

1. 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) Selling purchased non-taxable products under consumption tax as taxable products subject to consumption tax.

2) Selling the purchased consumption number to the taxable products with a low tax rate and the taxable products at 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.

4. 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%.

2. The role of paying product consumption tax.

1. Optimize the tax structure and improve the turnover tax system;

2. Cooperate with the national household registration policy and consumption policy;

3. Raise funds and increase financial revenue;

4. Weaken and alleviate the contradiction of disparity between the rich and the poor and unfair distribution.

The import excise tax formula is: import duty = CIF price x tariff rate. Import VAT = (CIF price + customs duty) x VAT rate. Consumption tax = consumption tax = (dutiable value + customs duty) * consumption tax rate (1 - tax rate for mountain fees).

Legal basis

Article 2 of the Provisional Regulations of the People's Republic of China on Consumption Tax.

The items and rates of consumption tax shall be implemented in accordance with the Table of Consumption Tax Items and Tax Rates attached to these Regulations.

The adjustment of consumption tax items and tax rates shall be determined by ***.

Duty Paid**Excludes VAT and GST. The dutiable value only includes all expenses incurred before the customs (before arriving in China), such as the price of the goods, insurance, freight, etc. It does not include the tax collected by China, and the relevant tax is paid first**, and the customs duty is calculated according to this, and then the consumption tax and VAT are calculated.

Composition tax calculation** = (customs duty paid** + customs duty) (1 - consumption tax rate).

Tax payable = Component tax** Consumption tax rate.

The customs duty paid in the formula** refers to the customs duty calculation approved by the customs**.

Extended Materials. In accordance with the provisions of the Customs Law and other relevant laws and regulations, the Customs levies customs duties on the goods and articles permitted for import and export, and collects import taxes (including value-added tax and consumption tax) on behalf of the Customs.

Import link tax: Imported goods are allowed to circulate in the country after going through the customs declaration and tax payment procedures, and should be treated the same as domestic products, that is, domestic tax shall be paid.

There are three types of taxes involved in imports:

Tariff = Dutiable Value Tariff %

Import consumption tax = [(dutiable value + customs duty) (1 - consumption tax %)] consumption tax %

Import VAT = [(dutiable value + customs duty) (1 - consumption tax%)] 17%

Can the VAT invoice obtained by imported goods be deducted without hand?

Answer: Import VAT is generally deductible;

Within 180 days from the date of issuance, submit the "Customs Tax Payment Voucher Deduction List" (electronic data) to the in-charge tax authorities to apply for audit and comparison, and the input tax amount will not be deducted if the application is not made within the time limit.

For the customs payment certificate that is consistent with the audit and comparison results, the taxpayer shall declare the deduction within the tax declaration period of the month in which the tax authorities provide the audit and comparison results, and the input tax shall not be deducted if it is overdue.

The special payment certificate for import VAT can be uploaded through the online tax platform - special payment book for customs import VAT after collecting the special payment certificate for customs value-added tax"Receive result query function"Check whether the uploaded data has been transmitted to the audit system of the Directorate-General.

This article ends here on the relevant content of the value-added tax on imported goods including consumption tax, it is understood that the customs duty payment ** does not include value-added tax and consumption tax, and the customs duty payment ** refers to the customs tax calculation **. If you still don't know anything about this, please feel free to ask questions to the Q&A teacher, and please continue to pay attention to more exciting content.