Consumption tax is an important means for the state to carry out macro-control on the economy. It guides people to consume correctly, adjusts the industrial structure, and brings some unhealthy and highly polluting products into the scope of taxation. I. How to calculate the taxable amount of consumption tax Calculation of the taxable amount of consumption tax: (1) Ad valorem taxable amount Taxable amount _ Sales amount × sales amount of taxable consumer goods calculated at tax rate = sales amount including VAT ÷( 1+ VAT rate or collection rate); (2) Calculation of tax payable = sales amount × fixed tax rate; (three) the tax payable is calculated on the basis of the composition of taxable value. Taxable amount _ component taxable value × component taxable value of self-produced and self-used taxable consumer goods _ (cost _ profit) ÷( 1_ consumption tax rate) ÷ (material cost _ processing fee) ÷( 1_ consumption tax rate) Import. (4) Calculation of allowable tax deduction for entrusted processing or outsourcing: allowable tax deduction (purchase price) for entrusted processing or outsourcing _ opening inventory _ current warehousing _ ending inventory. Second, the scope and tax rate of the first category of consumption tax: some special consumer goods that will cause harm to human health, social order and ecological environment, such as cigarettes, wine, firecrackers and fireworks; The second category: luxury goods and non-necessities such as precious jewelry and cosmetics; The third category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles; The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil; The fifth category: products with certain financial significance, such as automobile tires and skin care products. There are 14 tax items in consumption tax * *, of which 3 tax items are 13 subhead, and 25 tax items are listed. There are 2 companies with proportional tax rate1company and 4 companies with fixed tax rate. * * * There is a total tax rate of 13, ranging from 3% to 56% (from September 2008 1, the tax rate for passenger cars with the displacement below 1.0 liter (inclusive) was reduced from 3% to 1%). With the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China made major adjustments to the consumption tax policy on tobacco products, and the ad valorem rate of consumption tax on Class A cigarettes was adjusted from 45% to 56%. Three. Consumption tax reduction and exemption policy China's "Provisional Regulations on Consumption Tax" stipulates that taxable consumer goods exported by taxpayers are exempt from consumption tax except for products restricted by the state. It mainly includes: (1) Taxable consumer goods exported by production enterprises with export rights can be exempted from consumption tax according to their actual export quantity and amount. (2) Taxable consumer goods re-exported after processing with supplied materials shall be exempted from consumption tax. (three) the foreign contracted engineering company is shipped out of the country for foreign contracted projects; As an overseas investment, the enterprise is purchased at home and shipped out of the country; Enterprises undertaking foreign repair and repair business are used for foreign repair business; Ocean shipping supply companies and ocean shipping supply companies sell to ocean shipping and ocean shipping to collect foreign exchange; Domestic taxable consumer goods purchased by Chinese-foreign joint ventures established with the approval of the State Council with the right to operate import and export belong to taxable consumer goods specially returned by the state and exempted from consumption tax. Enterprises that produce and sell cars, off-road vehicles and passenger cars that meet the low pollution emission limit standards can reduce the consumption tax by 30%. Taxable consumer goods exported by foreign trade enterprises and exported by agents can be refunded the consumption tax already levied. I hope the above contents are helpful.

Legal objectivity:

Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax: If a taxpayer has an obvious low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods listed in Article 4 of these Detailed Rules as sales, the sales amount shall be determined in the following order: (1) According to the average selling price of similar goods of the taxpayer in recent years; (2) According to the recent average selling price of similar goods by other taxpayers; (3) According to the composition of taxable value. The calculation formula of taxable value is: component taxable value = cost ×( 1 cost profit rate). Goods subject to consumption tax shall be subject to consumption tax in taxable value. The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Legal basis: Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax. Where a taxpayer has an obvious low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods listed in Article 4 of these Detailed Rules as sales, the sales amount shall be determined in the following order: (1) It shall be determined according to the average selling price of similar goods of the taxpayer in the near future; (2) According to the recent average selling price of similar goods by other taxpayers; (3) According to the composition of taxable value. The calculation formula of taxable value is: component taxable value = cost ×( 1 cost profit rate). Goods subject to consumption tax shall be subject to consumption tax in taxable value. The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).