Is GST included in the price? Consumption tax is an off price tax or an in price tax

1. Definition: Consumption tax is a general term for various taxes that are levied on the turnover of consumer goods. It falls under 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.

2. Taxpayers:

Taxpayers of consumption tax are within the territory of our countryProduction, contract processing, retail and import"Provisional Regulations of the People's Republic of China on Consumption Tax".Taxable consumer goodsofUnits and individuals

3. Scope of taxation:

The scope of the current consumption tax mainly includes:Cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewelry and jewelry, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood flooring, motorcycles, cars, batteries, paintsand other tax items, and some tax items are further divided into a number of sub-headings.

Fourth, features:The GST 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;

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;

1) The tax payable calculated by the ad valorem rate method = sales amount x applicable tax rate;

2) The tax payable calculated by the method of quantity quota = sales quantity x 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.

Chinese. The taxi driver of the accounting online school replied: consumption tax is a price tax, for enterprises, the taxable sales income of consumption tax includes tax payable, and the cost of sales generally includes tax payable, and the consumption tax paid should be included in the income statement as a deduction of income, so the calculation and payment of consumption tax are related to the income statement.

This is not the same as VAT, which is an off-price tax. The taxable sales income of VAT does not include output tax, and the cost of sales generally does not include input tax, and the VAT paid cannot be included in the income statement as a deduction of income, so the calculation and payment of all VAT have nothing to do with the income statement.

For example, an enterprise produces and sells taxable consumer goods, and the monthly taxable product income.

yuan, the applicable GST rate is:

The payment has been received, and the cost of product sales of the enterprise in the current month is.

Yuan. The tax amount is calculated as follows:

The amount of excise tax payable.

yuan) pre-tax profits.

meta) (no other factors are taken into account).

It is assumed that the consumption tax rate is changed to.

The calculation is as follows:

The amount of excise tax payable.

yuan) pre-tax profits.

meta) (no other factors are taken into account).

It can be seen that if the consumption tax rate changes, it will affect the profits obtained by the enterprise, which can better indicate that the consumption tax is a tax included in the price.

Consumption tax is included in the price.

In-the-price tax refers to the form of tax that forms part of the commodity **, and all commodities ** include the turnover tax payable.

Taxes, collectively known as in-the-money auction taxes.

Legal basis: Article 6 of the Provisional Regulations of the People's Republic of China on Consumption Tax refers to the total price and off-price expenses charged by taxpayers to buyers for the sale of taxable consumer goods.

Consumption tax refers to the turnover of consumer goods as the object of taxation of various kinds of taxes, is the first tax levied on consumer goods, the collection link is single, most of the payment in the production or import link. Excise tax is a typical indirect tax, but it is also an in-price tax, which exists as part of the product** and is ultimately borne by the consumer.

In fact, there are tax payments everywhere in life, just like when we buy a certain item in **, we have already paid taxes, and this tax is consumption tax.

The current scope of GST mainly includes: tobacco, alcohol and alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewellery and jade, and golf balls.

and golf equipment, high-end watches, yachts, wooden disposable chopsticks, hardwood flooring, car tires, motorcycles, cars and other tax items.

The collection of consumption tax is unitary, except for cigarette wholesale and ultra-luxury cars, other items that need to be levied consumption tax only need to be levied in a single link.

Legal analysis: It is a tax included in the price.

Extra-price tax refers to the tax that is not included in the sales price, and now there is only one kind of value-added tax in China, and other taxes are in-price taxes; The tax included in the price refers to the tax that has been included in the sales price, such as business tax, consumption tax, etc.

Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Consumption Tax shall pay taxes on taxable consumer goods produced by taxpayers 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.

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.

Legal analysis: In-the-money tax is a tax that is included in the value of the commodity or a tax that is classified according to the composition of the tax and the tax. Under the conditions of the plan, the form of in-price tax can directly adjust the profits of enterprises, so it has become the main means for the national socks to regulate production and guide consumption and reflect the industrial policy.

Legal basis: Article 1 of the Provisional Regulations of the People's Republic of China on Consumption Tax.

Units and individuals that produce, entrust the processing and import of consumer goods specified in these Regulations, as well as other units and individuals that sell consumer goods specified in these Regulations, are taxpayers of consumption tax and shall pay consumption tax in accordance with these Regulations.

Legal analysis: the so-called off-price tax refers to the tax that is not included in the sales price, and now China's out-of-price tax is only a kind of value-added tax, and other taxes are in-price taxes; In-price tax refers to the tax that is already included in the sales price, such as business tax, consumption tax, etc.

Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Consumption Tax Article 4 Taxpayers who concurrently engage in consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable goods with high cost of consumption) shall separately calculate the sales volume and sales quantity of taxable consumer goods at different tax rates; If the sales amount and sales quantity are not separately calculated, or the taxable consumer goods that have not been awarded different tax rates are combined into a complete set of consumer goods for sale, the higher tax rate shall be applied.

GST is in-price tax because it is calculated by dividing the tax by the corresponding tax included**. Therefore, if we know **, then we only need to multiply the corresponding tax rate to calculate how much tax should be paid, and its specific formula is the tax rate of the banquet tax = tax including tax. And it should be noted that the consumption tax is borne by the seller, and the consumption tax is included in the price because it is a price tax, so the consumption tax is already included in the tax **.

Since the consumption tax is often concentrated in the field of luxury goods, we can see from the relevant contract that there will be a consumption tax related column. Some consumer goods also need to pay VAT in addition to consumption tax, but the tax basis of the two is the same, and the formula for calculating the tax rate is different, mainly because consumption tax is an in-price tax, and value-added tax is an off-price tax. But at the end of the day, these taxes are ultimately borne by the consumer.

For manufacturers, the level of consumption tax rate directly affects their profits, because its changes affect business taxes and surcharges, so after the changes in these factors, it naturally affects profits.

The meaning and significance of in-the-money tax:

In-the-price tax refers to the form of tax that forms part of the commodity **, and all commodities ** include the turnover tax payable, collectively referred to as the in-the-price tax. Chinese consumers buy retail consumer goods, generally according to the consumer goods marked with the first payment currency, and do not know how much tax has been paid on consumer goods. Therefore, the in-the-price tax has the characteristics of concealment, indirectness and stability.

The in-price tax reflects the composition of the commodity, the social products produced by the material production department in a certain period of time, the national income after deducting the compensation value, the need for various social necessary deductions, commodity taxation is an effective means for the state to implement this deduction. China's current business tax and consumption tax are both in-price taxes.

The meaning and significance of the out-of-the-price tax:

The off-price tax is the symmetry of the in-price tax, and all commodities ** do not include the turnover tax payable, which is collectively referred to as the off-price tax. Under the condition of extra-price tax, the commodity market paid by the purchaser of goods is composed of two parts: production and commodity tax. The tax is calculated and levied without tax**, and generally there will be no double taxation problem of adding tax on top of tax.

The off-price tax is intuitive, transparent and neutral, which is conducive to taxpayers to monitor each other and understand the size of their contribution to the country. The current value-added tax in China is an off-price tax.

Legal basis: Provisional Regulations of the People's Republic of China on Consumption Tax

Article 1 Units and individuals that produce, entrust the processing and import of consumer goods specified in these Regulations, as well as other units and individuals that sell consumer goods specified in these Regulations, as well as other units and individuals that sell consumer goods specified in these Regulations, are taxpayers of consumption tax and shall pay consumption tax in accordance with these Regulations.

In-the-price tax is a tax that is included in the value of the commodity or **, and it is a classification of taxes according to the composition of taxes and **. Under the conditions of the plan, the form of in-price tax can directly adjust the profits of enterprises, so it has become the main means for the state to regulate production and guide consumption and reflect industrial policies. One.

The so-called off-price tax refers to the tax that is not included in the sales price, and now there is only one kind of value-added tax in China, and the other taxes are in-price taxes; In-price tax refers to the tax that is already included in the sales price, such as business tax, consumption tax, etc. For example, if you sell a box of cigarettes and the price is 1,170 yuan, you actually record 1,000 yuan in income when you keep accounts, and 170 yuan is directly included in the tax payable - value-added tax (output tax),1

On the special VAT invoice issued, the selling price of 1,000 yuan and the tax of 170 yuan can be clearly recorded, which should also mean that in the income account, the value-added tax is not included, and it is outside the selling price, that is, the tax outside the price; 2.And if the consumption tax is to be accrued, for example, 100 yuan, then the 100 yuan consumption tax is included in the price of 1,000 yuan, so the consumption tax is included in the price. Consumption tax is a tax that is levied on a small number of consumer goods on the basis of the general levy of value-added tax on goods, mainly to adjust the product structure, guide the direction of consumption, and ensure the state's fiscal revenue.

The current scope of consumption tax mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewelry and jewelry, golf and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood flooring, motorcycles, cars, batteries, paints and other tax items, and some tax items are further divided into several sub-items.

Consumption tax is a tax levied by the state on the production, commissioned processing, retail and import of taxable consumer goods in order to reflect the consumption policy. Consumption tax is a turnover tax levied on units and individuals engaged in the production and import of taxable consumer goods stipulated in the import tax law within the territory of China, and an indirect tax levied on specific consumer goods and consumption behaviors in specific links.

Legal basis: Article 1 of the Provisional Regulations of the People's Republic of China on Consumption Tax Units and individuals that produce, entrust the processing and import of consumer goods specified in these Regulations within the territory of the People's Republic of China, as well as other units and individuals that sell consumer goods specified in these Regulations, are taxpayers of consumption tax and shall pay consumption tax in accordance with these Regulations.