Introduction of consumption tax

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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Consumer tax excise duty (special goods and services 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.

Consumption tax is a tax levied on specific consumer goods, which belongs to the category of turnover tax. On the basis of the general levy of value-added tax on goods, a small number of consumer goods are selected to levy another consumption tax, with the purpose of adjusting the product structure, guiding the direction of consumption, and ensuring the state's fiscal revenue. "Excise tax is an indirect tax levied on specific goods and services, and by its very nature, it is a tax on special goods and services, and not a tax levied specifically on retail (consumption).

The "consumption" of consumption tax is not the "consumption" of goods or services purchased at the retail level. "Deepening the Reform of the Fiscal and Taxation System".

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.