Rules for the treatment of excise tax on taxable consumer goods on the continuous production of taxa

1. Self-produced taxable consumer goods have already been subject to consumption tax, and if they continue to be used for continuous production of taxable consumer goods, there is no need to pay consumption tax again. Consumption tax payable = Sales amount * Applicable tax rate - Consumption tax paid.

2. Self-produced and self-used taxable consumer goods are used for continuous production of taxable consumer goods, and the taxable consumer goods used for processing are not subject to consumption tax, and the final taxable consumer goods are subject to consumption tax (this is the characteristic of one-time taxation of consumption tax). No VAT is paid. VAT will be paid only when the finished product is sold to the outside world.

3. Taxable consumer goods produced for self-use are used for continuous production of non-taxable consumer goods, and taxable consumer goods used for processing are subject to consumption tax and are not subject to VAT. VAT is paid only when the finished product is sold.

The tax law stipulates that when the taxable consumer goods purchased from abroad are continuously produced and sold, the consumption tax paid on the purchased taxable consumer goods can be calculated and deducted according to the quantity produced and used in the current period.

1.Scope of tax deduction:

Among the 14 tax items of consumption tax, except for liquor and alcohol, cars, high-end watches, and yachts, the rest of the tax items have tax deduction provisions

1) Cigarettes produced by purchasing taxed tobacco;

2) Cosmetics produced by purchasing taxed cosmetics;

3) Purchase of valuable jewellery and jewellery produced by taxed jewellery and jade;

4) Firecracker fireworks produced by purchasing taxed firecracker fireworks;

5) Purchasing golf clubs produced from taxed club heads, shafts and grips;

6) Purchased wooden disposable chopsticks produced as raw materials for taxed wooden disposable chopsticks;

7) Solid wood flooring produced by purchasing taxed solid wood flooring as raw materials;

8) Purchased gasoline and diesel for the continuous production of methanol gasoline and biodiesel;

9) Purchased taxed lubricating oil as raw material for the production of lubricating oil;

10) Automobile tires produced by purchasing taxed automobile tires (inner tubes and outer tires);

11) Purchased taxed motorcycles for continuous production of motorcycles (such as modified three-wheeled motorcycles with purchased two-wheeled motorcycles);

12) Taxable consumer goods produced by purchasing taxed naphtha and fuel oil as raw materials.

2.Tax deduction calculation: The consumption tax paid will be deducted according to the quantity of production in the current period.

The tax paid on the purchased taxable consumer goods that are allowed to be deducted in the current period The purchase price of the purchased taxable consumer goods that are allowed to be deducted in the current period The applicable tax rate for the purchased taxable consumer goods.

The purchase price of purchased taxable consumer goods allowed to be deducted in the current period The purchase price of purchased taxable consumer goods in the opening inventory The purchase price of the purchased taxable consumer goods in the current period - the purchase price of the purchased taxable consumer goods in the ending inventory.

3.Tax deduction:

1) Consumption tax paid on gold and silver jewellery (including inlaid jewellery), diamonds and diamond ornaments that have been subject to consumption tax at the retail stage shall not be deducted.

2) The taxable consumer goods allowed to be deducted from the tax were originally limited to the taxable consumer goods purchased from industrial enterprises and the taxable consumer goods for which the consumption tax has been paid in the import link.

If the taxable consumer goods purchased from a commercial enterprise are continuously produced and the conditions for deduction are met, the consumption tax paid on the purchased taxable consumer goods shall be deducted.

3) For industrial enterprises that do not produce taxable consumer goods, but only purchase and then sell taxable consumer goods, the cosmetics, firecrackers, fireworks, jewelry and jade sold by them cannot constitute final consumer goods directly entering the consumer goods market, but need to be further produced and processed, shall be subject to consumption tax, and at the same time, the above-mentioned tax paid for the purchased taxable consumer goods shall be allowed to be deducted.

2) Tax deduction for the continuous production of taxable consumer goods with taxable consumer goods recovered from commissioned processing.

The tax law stipulates that the consumption tax paid on the consumer goods recovered by entrusted processing can be deducted from the consumption tax payable in the current period according to the quantity produced and used in the current period, and the tax deduction provisions are the same as the tax deduction scope, tax deduction method and tax deduction link for the continuous production of taxable consumer goods purchased from the taxed consumer goods.

The purpose of continuous production of taxable consumer goods means that the taxpayer uses the chain of taxable consumer goods produced by the taxpayer as direct materials to produce the final taxable consumer goods, and the taxable consumer goods produced for self-use constitute the entity of the final taxable consumer goods.

For other purposes, it 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, fundraising, advertising, samples, employee benefits, incentives, etc.

Self-produced taxable consumer goods used in the continuous production of taxable consumer goods are not subject to excise tax.

There are five main types of products for taxable consumer goods:

1. Some special consumer goods that will cause harm to human health, social order, ecological environment, etc., such as cigarettes, alcohol, firecrackers, fireworks, wooden disposable chopsticks, solid wood flooring, etc.;

2. Luxury goods, non-necessities, such as precious jewelry and jewelry, high-end watches, cosmetics, golf.

and golf equipment, etc.; 3. High energy consumption and high-end consumer goods, such as yachts, cars, motorcycles (cylinder capacity of more than 250 ml), etc.;

4. Non-renewable and alternative petroleum consumer goods, such as refined oil, etc.;

5. Products with certain financial significance, such as automobile tires, etc.

Consumption tax is a tax levied on specific consumer goods, which is a turnover tax.

category. On the basis of the general levy of value-added tax on goods, some consumer goods are selected to levy another consumption tax, the purpose of which is to adjust the product structure, guide the direction of consumption, and ensure the state's fiscal revenue.

Consumption tax (special goods and services tax) is a general term for various taxes that are levied on the turnover of consumer goods, and is a tax levied on consumer goods. 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 included in the price.

Existing as part of the product**, taxes are ultimately borne by the consumer.

Excise duty on imports for continuous production.

It can be deducted and does not need to be included in the cost of the material. If the taxable consumer goods purchased from outside are continuously produced by Dongxiang, the consumption tax paid for the taxable consumer goods purchased outside the country shall be calculated and deducted according to the quantity produced and used in the current period at the time of tax calculation. The same applies to the consignment processing of taxable consumer goods for the continuous production of taxable consumer goods.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of tax collection, as well as tax reduction, exemption from taxation, tax refund, and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes *** to provide, it is in accordance with the administrative regulations formulated by ***.

provisions.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levies, levies, tax reductions, tax exemptions, tax refunds, tax supplements, or other decisions that contradict tax laws and administrative regulations.

Units and individuals that bear tax obligations as stipulated by laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that withholding and payment are required.

The entities and individuals that collect and remit the tax on behalf of them are the withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Self-produced and self-used taxable consumer goods refer to the fact that after the taxpayer produces the taxable consumer goods, they are not directly used for external sales, but are used for continuous production of taxable consumer goods, or for other purposes. "Taxable consumer goods produced by taxpayers for their own use for continuous production of taxable consumption crystals" refers to taxable consumer goods that are direct materials for the production of final taxable consumer goods and constitute the entity of the final product. "For other purposes" refers to the taxable consumer goods used by taxpayers in the production of non-taxable consumer goods and projects under construction, management departments, non-production institutions, provision of labor services, and for gifts, sponsorship, fundraising, advertising, samples, employee benefits, incentives, etc.

Article 3 of the Provisional Regulations of the People's Republic of China on Consumption Tax Where a taxpayer concurrently engages in consumption of goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods), the sales amount and sales quantity of taxable consumer goods at different tax rates shall be separately calculated; If the sales amount and sales quantity are not separately calculated, or the taxable consumer goods at different tax rates are combined into a complete set of consumer goods for sale, the higher tax rate shall be applied.