The tax basis for ad valorem consumption tax is the sales of taxable consumer goods. Taxable sales refers to the total price obtained by taxpayers from selling taxable consumer goods, including all the extra-price fees charged, but excluding the value-added tax payable. "Sales" here includes "sales revenue" and "out-of-price expenses". "Out-of-price expenses" refer to funds, collection fees, return profits, subsidies, fees, packaging fees, reserve fees, quality fees, transportation and handling fees, deferred payment interest, collection funds, prepaid funds and other out-of-price expenses of various nature.

1. If a taxpayer sells self-produced taxable consumer goods through a self-built non-independent accounting outlet, the consumption tax shall be levied according to the external sales of the outlet, and the consumption tax shall not be levied according to the price transferred to the non-independent accounting outlet.

2. Taxable consumer goods used by taxpayers to exchange means of production and consumption, invest in shares and repay debts shall be taxed according to the highest selling price of taxpayers' similar taxable consumer goods, not according to the lowest price or weighted average price of similar consumer goods.

3. Taxable consumer goods produced by taxpayers for their own use shall be taxed according to the sales price of similar consumer goods produced by taxpayers; If there is no similar sales price of consumer goods, the tax shall be calculated according to the composition of taxable value, and the formula of group price is:

Taxable value of components = (cost+profit) ÷( 1- consumption tax rate)

Only when there are no similar consumer goods (the same below) can we adopt the method of forming taxable value. The "cost" in the group price formula refers to the product sales cost of taxable consumer goods. "Profit" refers to the profit calculated according to the national average cost profit rate of taxable consumer goods, not the profit calculated according to the profit rate of product manufacturers. The profit rate is determined by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China. Specifically: Class A and Class B cigarettes, 10% grain liquor; Automobile 8%; Precious jewels, jade, motorcycles and off-road vehicles 6%; Cigar, cut tobacco, potato liquor, other liquor, liquor, cosmetics, skin care products, passenger cars, car tires, firecrackers and fireworks 5%.

Taxable consumer goods that need to be taxed at the group price for self-production and self-use are taxed at the above-mentioned profit rate group price.

4. Taxable consumer goods entrusted for processing shall be taxed according to the sales price of similar consumer goods of the entrusted party; If there is no sales price for similar consumer goods, tax shall be calculated according to the group price. The formula for calculating the group price is:

Taxable value of components = (material cost+processing fee) ÷( 1- consumption tax rate).

The material cost here refers to the actual cost of processing materials provided by the entrusting party, and the processing fee refers to all the fees charged by the entrusting party, including the actual cost of auxiliary materials, that is, all the benefits obtained by the entrusting party from the entrusting party.

5. Imported taxable consumer goods shall be taxed according to the group price formula:

Taxable value of components = (CIF+tariff) ÷( 1- consumption tax rate).

6. Tax basis for producing taxable consumer goods with taxable consumer goods. For example, taxpayers use taxed tobacco to produce cigarettes, use taxed alcohol to produce wine, and use taxed skin care products and hair care products to produce skin care products and hair care products. When they declare and pay the consumption tax, they can deduct the consumption tax from the purchased consumer goods produced in the current period.

7. If the sales of taxable consumer goods sold by taxpayers are settled in foreign exchange, the RMB conversion rate of their sales can be converted into RMB on the settlement day or the first day of the month (in principle, the middle price) to calculate the taxable amount. The conversion rate determined by taxpayers in advance shall not be changed within one year after it is determined.

8, the tax authorities approved the tax basis. If the taxable value of taxpayers' taxable consumer goods is obviously low without justifiable reasons, the competent tax authorities shall verify its taxable value. Among them: Class A cigarettes and grain liquor are submitted to State Taxation Administration of The People's Republic of China for approval. The purpose of consumption tax adjustment is to prevent some taxpayers from taking advantage of the tax law, deliberately depressing taxable value through joint venture tax refund and industrial and commercial joint venture, concealing sales, and transferring profits from industrial areas with high tax burden to commercial areas for tax avoidance.

9. On the levy of consumption tax on the packaging of taxable consumer goods. The "Implementation Rules" clarify that within the prescribed period (one year), packaging that is not included in sales and used for turnover will not be subject to consumption tax. In addition, consumption tax should be levied. In fact, judging from the current operation of production enterprises, packaging is basically "sold at a fixed price with products", and basically no deposit is charged separately, so consumption tax is levied on sales.