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Analysis:
According to the relevant provisions of consumption tax: if the entrusted processor is an individual, then it can not collect and remit the consumption expenses, and should be recovered by enterprise A and declared to the tax authorities by itself; If enterprise C is an impersonal person, then it must collect and pay consumption tax. If you don't fulfill the obligation of collecting and paying consumption tax, you will be punished. And entrust the enterprise to pay back the tax, the corresponding late payment fee and the corresponding punishment.
Regarding whether the sales of golf clubs by enterprise A should be subject to consumption tax, I will make the following specific explanation:
Under normal circumstances, if the processing enterprise is entrusted to collect and remit the consumption tax, and enterprise A sells it directly after it is recovered, then there is no obligation to pay the consumption tax now, because this consumption tax has been paid.
However, in this topic, because the trustee has not collected and remitted the money, then enterprise A should take the initiative to declare and pay after retrieving it. In this case, enterprise A has the obligation to pay taxes, but he did not declare tax, but sold it directly. In this case, the tax law stipulates that the sales part should pay the corresponding consumption tax according to the duty-free price of the sold consumer goods, and the unsold part should pay the corresponding consumption tax according to the price recovered by the entrusted processing.
Therefore, in this topic, the problem of enterprise A paying the consumption tax on golf clubs should be calculated in two steps. One is to calculate the consumption tax according to 80% of the sales and the tax-free price of foreign sales. Second, the retained 20% is calculated according to the entrusted recovery method to form the taxable value.
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