How to calculate the consumption tax and how the consumption tax is calculated

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.

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.

Excise tax is calculated in such a way that the excise tax is equal to the dutiable value plus the tariff multiplied by the excise tax rate minus the difference between 1 and the excise tax rate. 1. When calculating tax ad valorem.

The amount of tax payable is equal to the sales amount of taxable consumer goods multiplied by the applicable tax rate; 2. When calculating tax on an ad hoc basis: the tax payable is equal to the number of taxable consumer goods sold multiplied by the applicable tax standard; 3. Those who are self-produced and used for continuous production of taxable consumer goods shall not be taxed. Other uses are taxable.

[Legal basis].

Provisional Regulations of the People's Republic of China on Consumption Tax Article 7 Where taxable consumer goods produced by taxpayers for their own use are taxable 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 taxpayers; 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).

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.

Provisional Regulations of the People's Republic of China on Consumption Tax Article 7 Where taxable consumer goods produced by taxpayers for their own use are taxable 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 taxpayers; 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.

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.

Because there are three tax calculation methods of consumption tax, ad valorem, ad valorem and compound, among which [ad valorem tax] does not need to be divided, and the other two need to be divided.

This can be seen from the derivation of the composition of the tax calculation**

Consumption tax is a kind of in-price tax, and the so-called "in-price tax" means that "the tax is included in the price".

For example, if there is a thing that costs 100 yuan and the consumption tax rate is 20%, the consumption tax contained in it is 100 * 20 = 20 yuan. That is, its cost + profit = 100-20 = 80 yuan, and the extra 20 is consumption tax.

The whole price consists of three parts: ** = cost + profit + consumption tax.

Ad valorem tax] time:

The formula for constituting tax calculation can be deduced in this way: **= cost + profit + consumption tax.

Cost + profit + *** consumption tax rate.

So, move the back one to the right: *** (1 - consumption tax rate) = cost + profit.

Finally, there is: ** = (cost + profit) (1 - consumption tax rate).

Volume-specific tax]

Also: ** = cost + profit + consumption tax.

But at this time, the consumption tax is only related to the number of transactions and has nothing to do with the purchase and sale of ** For example, selling 20 tons of Class A beer, it doesn't matter how much money you buy (i.e., **), the consumption tax must be 20 * 250 = 5000 yuan, then there is no above derivation, no need to divide.

Compound tax calculation] is slightly more complicated, but it is also the same Component tax calculation** = (cost + profit + consumption tax ad margin) (1 - consumption tax rate).

Hope it helps you don't understand the question

Because of the VAT off-price tax, the input tax can be deducted, if it is put into the cost, it will increase the cost and cannot be deducted, which is not good in both aspects. If the recovered materials continue to be processed, the consumption tax can be deducted, and if the entrusted processing materials are recovered, the consumption tax is not deductible, which means that the consumption tax is only paid once and is not paid repeatedly.

Consumption tax is a turnover tax that is levied only at the circulation stage. The basic characteristics of consumption tax are that specific consumer goods and consumption behaviors are taxed and are levied in a single link. There are 15 items of GST, such as tobacco and liquor, high-end cosmetics, precious jewellery and jade, golf and golf equipment, high-end watches, motorcycles, cars, refined oil, etc.

The majority of the consumption tax rates adopt proportional tax rates, beer, rice wine, and refined oil adopt fixed tax rates, and cigarettes and liquor are subject to compound taxation.

In the case of normal sales, there are three tax calculation methods for the consumption tax payable: ad valorem rate (implementation rate rate): tax payable = sales amount The applicable proportional tax rate; Specific Quotas:

Tax payable = sales quantity Fixed tax rate; Compound tax calculation: tax payable = sales proportional tax rate + sales quantity fixed tax rate.

The detailed calculation of consumption tax is as follows:

Under the normal sales situation, there are three tax calculation methods for the consumption tax payable, namely ad valorem rate, ad valorem fixed amount and compound tax calculation, then their calculation formulas are as follows:

1) Ad valorem rate (implementation rate tax rate): tax payable = sales proportional tax rate; Sales = full price + off-price fees (excluding VAT).

The tax basis of ad valorem consumption tax is the same as that of VAT. For example, our company sells 10 million high-end cosmetics, and the high-end cosmetics adopt a proportional tax rate, and the 10 million is the sales multiplied by the 15% tax rate, which is equal to the tax payable of 1.5 million.

2) Specific amount: tax payable = sales quantity fixed tax rate.

3) Compound tax calculation: tax payable = sales amount Applicable proportional tax rate + sales quantity Fixed tax rate.

When the composition of the tax calculation ** will produce and self-use and entrust the addition of rock work, then the calculation formula for these two cases is:

1) Self-production and self-use are deemed to be sales.

Step 1: Calculate the tax according to the calculation of the taxpayer's similar consumer goods**.

Step 2: If there is no sales of similar consumer goods**: Composition tax** = (cost + profit) (1 - proportional tax rate).

2) Contract processing.

Step 1: You can pay tax according to the sales of similar consumer goods of the entrusted party**.

Step 2: If there is no sales of similar consumer goods**: Composition tax** = (material cost + processing fee) (1-proportional tax rate).

3. Deduction of tax paid on taxable consumer goods.

1) The number of consecutive production of taxable consumer goods with the taxable consumer goods recovered from outsourcing and commissioned processing can be deducted from the paid consumption of purchased taxable consumer goods.

2) It should be calculated according to the quantity of production in the current period.

In general, the time of occurrence of consumption tax liability is the same as that of VAT, and the tax liability will only occur on the day when the business is incurred and the payment is received or the Suozhen silver royal payment certificate is obtained; In the case of consignment processing, the tax liability will arise on the day the taxpayer picks up the goods.

1. Consumption tax is a tax levied by the state on the production, commissioned processing, retail and import of silver-ribbon taxable consumer goods in order to reflect the consumption policy.

2. Consumption tax calculation method: consumption tax = (dutiable value of customs duty + customs duty) * consumption tax rate (1 - consumption tax rate).

1. When calculating tax ad valorem: tax payable = applicable tax rate for sales of taxable consumer goods.

Feng Zaolu 2, when calculating taxes from the volume: the amount of tax that should be paid with caution = the number of taxable consumer goods sold The applicable tax standard.

<> GST calculation formula is:

1. If it is levied on an ad valorem basis, the amount of consumption tax payable = sales amount (the price and composition of similar consumer goods in the same type of mountain reform are taxed**) multiplied by the proportional consumption tax rate;

2. The calculation formula of volume-based levy is that the amount of consumption tax payable = the number of sales (the quantity transferred for use, the quantity delivered, the quantity imported) multiplied by the unit tax amount.

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. Specifically, it includes state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, public institutions, military units, social organizations and other units, self-employed persons and other individuals that produce, entrust processing, retail and import taxable consumer goods within the territory of China.

According to the regulations, foreign-invested enterprises and foreign enterprises that produce, entrust processing, retail and import taxable consumer goods within the territory of China are also taxpayers of consumption tax.

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 entities and individuals engaged in the production and import of taxable consumer goods stipulated in the tax law in China, and an indirect tax levied on specific consumer goods and consumption behaviors in specific links.

Legal basis] Provisional Regulations on Consumption Tax

Article 5 The consumption tax shall be calculated by means of ad valorem rate and ad valorem fixed rate, ad valorem fixed rate, ad valorem fixed rate and ad valorem fixed amount (hereinafter referred to as compound tax calculation). Formula for calculating tax payable:

The tax payable calculated by the ad valorem rate method = sales multiplied by the proportional tax rate.