Consumption tax basis, consumption tax basis

Consumption tax is calculated on the basis of ad valorem, ad valorem and compound. Taxable consumer goods taxed by ad valorem rate determination shall be calculated on the basis of sales of taxable consumer goods.

When the specific quota method is implemented, the weight, volume or quantity of each unit of taxable consumer goods is usually used as the basis for tax calculation. When the compound tax calculation method is implemented, the sales amount of taxable consumer goods and the weight, volume or quantity of each unit of taxable consumer goods are usually used as the basis for tax calculation.

Summary. Hello dear. GST:

Ad valorem taxation, volume taxation, that is, ad valorem taxation and volume taxation (compound taxation). Taxable consumer goods subject to ad valorem tax shall be taxed on the basis of the sale of taxable consumer goods; The weight, quantity, or quantity of each unit of taxable consumer goods is usually used as the basis for tax calculation. 1. Ad valorem taxation:

Tax payable = sales amount of taxable consumer goods * applicable tax rate 2, special tax: tax payable = sales volume of taxable consumer goods x applicable tax standard 3, the enterprise produces taxable consumer goods for external sales and pays consumption tax; Taxable consumer goods for self-use shall not be taxed if they are used for continuous production of taxable consumer goods; If there are sales** of other similar consumer goods, the tax shall be calculated according to the sales** of similar consumer goods produced by the taxpayer. If there is no sales of similar consumer goods, a taxable amount shall be formulated.

Constituted taxable** = (cost + profit) (1 - consumption tax rate); Tax Payable = Combined Tax ** x Applicable Tax Rate.

Hello dear. Consumption tax: ad valorem tax, volume tax, that is, ad valorem tax and volume tax (compound tax).

Taxable consumer goods subject to ad valorem tax shall be taxed on the basis of the sale of taxable consumer goods; The weight, quantity, or quantity of each unit of taxable consumer goods is usually used as the basis for tax calculation. 1. Ad valorem tax: tax payable = sales amount of taxable consumer goods * applicable tax rate 2, special tax:

Tax payable = sales volume of taxable consumer goods x applicable tax standard 3. The enterprise produces taxable consumer goods for external sales and pays consumption tax; If the taxable consumption of good Qisui products for self-use is used for the continuous production of taxable consumer goods, it shall not be taxed; If there are sales** of other similar consumer goods, the tax shall be calculated according to the sales** of similar consumer goods produced by the taxpayer. If there is no sales of the same kind of consumer goods, a taxable product shall be formulated. Constituted taxable** = (cost + profit) (1 - consumption tax rate); Tax Payable = Combined Tax ** x Applicable Tax Rate.

Hello dear. 4. Consumption tax shall be deducted and withheld by the trustee at the time of delivery when the processing of taxable consumer goods is entrusted. If it is calculated according to the sales of the same kind of consumer goods of the trustee**, the wool of the same kind of consumer goods without the sales of the same kind of consumer goods is calculated and taxed according to its composition**.

Taxable Components** = (Material Cost + Processing Fee) (1 - Consumption Tax Rate); Tax payable = Tax** x applicable tax rate If the taxable consumer goods entrusted for processing are recovered and continue to be used for the production and sale of taxable consumer goods, the consumption tax paid in the entrusted processing link can be deducted (in accordance with the tax credit conditions). 5. The import of taxable consumer goods shall be calculated and taxed according to the composition of taxable **. The consumption tax paid at the entrance point shall be collected by the customs; The calculation formula is as follows:

Composition of tax** = (customs duty** + customs duty) (1 - consumption tax rate) tax payable = composition taxable** Consumption tax rateTaxpayers of retail gold and silver jewelry shall convert tax-inclusive sales to value-added tax-free sales when calculating the tax. Taxable sales of gold, silver and jewellery VAT sales (1 VAT rate or levy rate).

GST is calculated on the basis of sales excluding VAT.

Consumption tax is mainly calculated according to two methods: price and weight. The tax payable can also be calculated by the compound tax calculation method. If taxable consumer goods are imported, the tax shall be calculated according to the composition tax**.

Component Tax** = Component Tax** multiplied by the consumption tax rate. 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.

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: smoke and dismantling, wine, firecrackers, fireworks, high-end cosmetics, refined oil, precious jewelry and jewelry, golf and golf 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 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, 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. Excise tax is an in-price tax that exists as part of the product** and is ultimately borne by the consumer.

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

Article 3 Where a taxpayer concurrently deals in consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods), the sales volume 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 with different tax rates are combined into a complete set of consumer goods for sale, the higher tax rate shall be applied.