Legal analysis: the tax basis for ad valorem consumption tax is the sales of taxable consumer goods. Among them, the consumption tax paid refers to the consumption tax collected and remitted by the trustee on taxable consumer goods entrusted for processing. In addition, if the sales price of taxable consumer goods sold by taxpayers is settled in foreign exchange, the taxable amount can be calculated by converting it into RMB according to the national foreign exchange quotation (in principle, the middle price) on the settlement day or the current month 1 day. Taxpayers should determine in advance where to use the conversion rate, and the conversion rate shall not be changed within one year after it is determined.

Legal basis: Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, which states that the collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.