Regarding the calculation of consumption tax, there is a calculation of consumption tax

Tax calculation method. 1. When calculating tax ad valorem.

Tax payable = sales of taxable consumer goods Applicable tax rate.

2. When calculating taxes from volume.

Tax payable = Quantity of taxable consumer goods sold Applicable tax amount.

3. Taxable consumer goods produced for self-use.

a. If it is used for the continuous production of taxable consumer goods, it shall not be taxed;

b. For other aspects: if there is a sales of similar consumer goods, the tax shall be calculated and paid according to the sales of the same kind of consumer goods produced by the taxpayer, and if there is no sales of similar consumer goods, the tax shall be calculated and paid according to the composition.

Component Tax** = (Cost + Profit) (1 - GST rate).

Tax payable = Component tax** Applicable tax rate.

4. If the processing of taxable consumer goods is entrusted, the consumption tax shall be withheld and paid by the entrusted party at the time of delivery. The tax shall be calculated according to the sales of similar consumer goods of the entrusted party**, and if there is no sales of similar consumer goods**, the tax shall be calculated according to the composition**.

Composition tax** = (material cost + processing fee) (1 - consumption tax rate).

Tax payable = Component tax** Applicable tax rate.

5. Imported taxable consumer goods shall be taxed according to the composition of the tax.

Component Tax** = (Duty Paid** + Customs Duty) (1 - Consumption Tax Rate).

Tax Payable = Component Tax** Consumption Tax Rate.

6. Taxpayers of retail gold and silver jewelry shall convert the sales amount including tax into the sales amount excluding VAT tax when calculating tax.

Taxable sales of gold and silver jewellery = sales including VAT (1 + VAT rate or levy rate).

Composition tax** = original purchase price (1 + profit margin) (1 - GST rate for gold and silver jewelry).

Tax Payable = Composition Tax** Excise Tax Rate for Gold and Silver Jewellery.

7. For production, wholesale and retail units used for gifts, sponsorship, fundraising, advertising, samples, employee benefits, incentives, etc., or if they are not separately accounted for and sold, they shall be taxed according to the composition of the tax.

There will only be a 1- rate when taxed on a compositional basis**.

Article 7 Taxable consumer goods produced by taxpayers for their own use shall be calculated and taxed according to the sales of similar consumer goods produced by taxpayers; If there is no sales of similar consumer goods**, the tax shall be calculated and taxed according to the composition**.

Implement the ad valorem rate method to calculate the composition of the tax calculation ** calculation formula:

Composition Tax** = (Cost Profit) (1 - Proportional Tax Rate).

The calculation formula for the composition of the tax calculation method is implemented

Composition tax calculation** = (cost profit self-produced and self-used quantity fixed tax rate) (1 - proportional tax rate).

Article 8 The taxable consumer goods entrusted for processing shall be calculated and taxed according to the sales of similar consumer goods of the entrusted party; If there is no sales of similar consumer goods**, the tax shall be calculated and taxed according to the composition**.

Implement the ad valorem rate method to calculate the composition of the tax calculation ** calculation formula:

Composition tax** = (material cost, processing fee) l - proportional tax rate).

The calculation formula for the composition of the tax calculation method is implemented

Composition tax calculation** = (material cost processing fee consignment processing quantity fixed tax rate) (1 - proportional tax rate).

Article 9 Imported taxable consumer goods shall be taxed according to their composition.

Implement the ad valorem rate method to calculate the composition of the tax calculation ** calculation formula:

Component tax calculation** = (customs duty paid** customs duty) 1 - consumption tax proportional rate).

The calculation formula for the composition of the tax calculation method is implemented

Component tax calculation** = (customs duty paid** customs duty import quantity consumption tax fixed tax rate) 1 - consumption tax proportional tax rate).

The value-added tax payable by Factory A in the current month is 10,000 yuan.

The consumption tax collected and paid by Factory A is 10,000 yuan.

The consumption tax payable by Factory A for the sale of the month is 10,000 yuan.

1. When tax is calculated ad valorem: tax payable = sales of taxable consumer goods Applicable tax rate. 2. When the tax is calculated from the volume:

Tax payable = number of taxable consumer goods sold Applicable tax standard tax calculation method. 3. Imported taxable consumer goods shall be taxed according to the composition tax**: (1) Composition taxability** = (tariff paid** + customs duty) (1- consumption tax rate).

2) Tax payable = Component tax** Consumption tax rate. 4. The tax basis for the implementation of the method of calculating and levying on a fixed amount. 5. China's consumption tax implements a fixed tax rate on cigarettes, liquor, rice wine, beer, gasoline, diesel, etc., and adopts the method of fixed amount of taxation, which is based on the number of taxable consumer goods sold by taxpayers, and its tax calculation formula is:

Tax payable = number of taxable consumer goods Consumption tax unit tax amount. Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax If the taxpayer has the ** mentioned in Article 7 of the Regulations is obviously low and there is no justifiable reason, or there is no sales amount of goods listed in Article 4 of these Detailed Rules, the sales amount shall be determined in the following order: (1) It shall be determined according to the average sales ** of the same kind of goods of the taxpayer in the recent period; (2) It shall be determined according to the average sales of similar goods of other taxpayers in the recent period**; (3) Determine the tax calculation according to the composition**.

The formula for the composition of the tax** is as follows: Composition of the tax** = cost (1 cost profit margin) belongs to the goods subject to consumption tax, and the consumption tax amount should be added to the composition of the tax**. The cost in the formula refers to:

The actual cost of production is the sale of self-produced goods, and the actual cost of procurement is the sale of purchased goods. The cost-to-profit margin in the formula is determined by the State Administration of Taxation. Legal basis:

Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax If the taxpayer has the ** mentioned in Article 7 of the Regulations is obviously low and there is no justifiable reason, or there is no sales amount of goods listed in Article 4 of these Detailed Rules, the sales amount shall be determined in the following order: (1) It shall be determined according to the average sales ** of the same kind of goods of the taxpayer in the recent period; (2) It shall be determined according to the average sales of similar goods of other taxpayers in the recent period**; (3) Determine the tax calculation according to the composition**. The formula for constituting the tax calculation** is:

Component tax** = cost (1 cost profit margin) is subject to consumption tax, and the consumption tax amount should be added to the composition tax**. The cost in the formula refers to the actual production cost for the sale of self-produced goods, and the actual purchase cost for the sale of purchased goods.

The cost-to-profit margin in the formula is determined by the State Administration of Taxation.

If the ad valorem rate method is used to levy the tax amount, the tax payable = the sales tax rate.

However, there are opportunities for tax avoidance in the following situations:

First, if the taxpayer produces taxable consumer goods for his own use, the sales amount shall be determined according to the sales of similar consumer goods, and when determined, the consumption tax can be saved by determining the lower **, and in the absence of sales of similar consumer goods, the tax shall be determined according to the composition.

Component tax** is: Component tax** = (cost + profit) + (1 - consumption tax rate).

From the perspective of tax avoidance, it is beneficial to reduce costs and profits to save taxes.

Second, when entrusting the processing of taxable consumer goods, the sales amount shall be determined according to the ** of the same kind of consumer goods of the entrusted party, and at this time, the entrusting party may cooperate with the entrusted party to obtain the opportunity to avoid tax when determining **, and use the ** determination as a means of tax avoidance. If there is no sales of similar consumer goods**, it shall be determined according to the composition of the tax**. Composition tax** is:

Composition tax** = (material cost + processing fee) (1 - consumption tax rate).

In the above component tax calculation**, the cost of materials and processing fees have the opportunity to avoid tax, and the entrusting party can obtain the assistance of the entrusted party to compress the cost of materials and processing fees, thereby saving consumption tax.

Third, if taxable consumer goods are imported, the tax calculation shall be determined according to the composition of the tax**, and the composition of the tax** is: composition tax** = (tariff paid** + customs duty) (1 - consumption tax rate).

In the above formula, there is no tax avoidance opportunity for tariff and excise tax rates, but the tariff payment ** has a strong elasticity, so there is a tax avoidance opportunity, generally speaking, the smaller the tariff duty **, the more favorable it is for tax avoidance, therefore, the tax avoider should reduce the arrival ** and other factors that constitute the tariff ** as much as possible and obtain customs recognition.

Fourth, if the VAT tax is not deducted from the sales amount of the taxpayer or the price and VAT tax are collected together due to the non-issuance of special VAT invoices, the sales amount excluding VAT shall be converted into the sales amount excluding VAT tax, and the conversion formula is: sales amount = sales amount including VAT (1 + VAT rate).

There are two points worth considering in the above formula: one is to use the sales including VAT as the basis for the calculation of consumption tax; Second, without tax avoidance planning, the sales volume containing VAT that could have been compressed was directly converted through the formula. Neither of these scenarios is conducive to saving on GST.

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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VAT: input tax = 34 + 42 * 13% + 3 * 7% + output tax = 450 * 17% + 30 * 17% =

450 1500 = 10,000 yuan box).

Tax payable = self-produced flooring used for decoration is deemed to be sold.

Consumption tax: Factory B collects and pays consumption tax, 42*(1-13%)+3*(1-7%)+8) (1-5%)*5%=

Production of solid wood flooring deductible consumption tax =

Consumption tax payable = (450 + 30) * 5%.

1. When calculating tax ad valorem: tax payable = sales amount of taxable consumer goods multiplied by the applicable tax rate; Clause.

2. When calculating taxes from volume:

Tax payable = number of sales of taxable consumer goods multiplied by the applicable tax amount; Clause.

3. Those who produce and use for self-use in the continuous production of taxable consumer goods shall not be taxed. Other uses are taxable.

Article 7 of the Provisional Regulations of the People's Republic of China on Consumption Tax If a taxpayer produces taxable consumer goods for his own use and is subject to tax in accordance with the provisions of Paragraph 1 of Article 4 of these Regulations, the tax shall be calculated and paid according to the sales of similar consumer goods produced by the taxpayer; If there is no sales of similar consumer goods**, the tax shall be calculated and taxed according to the composition**. Calculation formula for composition taxation**: Composition taxation**:

cost, profit) (1 consumption tax rate).

Article 6 The sales amount shall refer to the total price and off-price expenses charged by the taxpayer to the purchaser for the sale of taxable consumer goods.

No. 90 gasoline: 500 * 1388 * yuan).

Diesel: 300 * 1176 * yuan).

Self-produced gasoline: 10 * 1388 * yuan).

Consumption tax payable = 138,800 + 35,280 + 2,776 = 176856 (yuan).

The tax basis for calculating VAT and consumption tax both includes consumption tax, so the tax basis of the two is generally the same. However, VAT is an off-price tax and is not included in **. Consumption tax is a price tax, that is to say, the tax rate is the ratio it accounts for in the tax calculation**, so it needs to be changed to tax included** and then calculated according to the corresponding tax rate.

First of all, it should be clear that when calculating per tonne**, a deposit should be included.

A beer per ton **:( 58000 + 3000 yuan 3000 yuan, therefore, the tax rate of 250 yuan per ton is applicable.

B beer per ton**: [(32760+1500) yuan 3000 yuan Therefore, the tax rate of 220 yuan ton is applicable.

Total consumption tax payable: 20 250 + 10 220 7200 yuan Supplement: Unless otherwise specified, it refers to the price excluding tax.

Pay special attention to the words "retail price" and "ordinary invoice", which are tax-included prices.