The taxpayers of consumption tax are units and individuals that produce, entrust processing and import payable consumer goods within the territory of China. What is its purpose? In order to adjust the product structure, guide consumption behavior and ensure the national fiscal revenue? .

Case:

Qingshan cigarette factory is a large state-owned enterprise in City A, and it has been a big taxpayer in City A since its establishment.1The sales of Qingshan cigarette factory in June and July, 995 are as follows:

1. Selling Class A cigarettes produced by the cigarette factory1000000 yuan, including the handling fee of 250000 yuan charged to the buyer when selling cigarettes, the collection fee of100000 yuan, and the packaging deposit of 50000 yuan, and issuing the freight invoice of the carrier department to the buyer, but Qingshan Cigarette Factory has forwarded the invoice to the buyer, and regarded it as the equivalent extra fee of 50000 yuan for transportation and loading.

2. Class A cigarettes produced by Qingshan Cigarette Factory in July are cut tobacco produced by the cigarette factory. Among them, the total value of cut tobacco is100000 yuan, and the sales of cigarettes is 200000 yuan.

3. Entrusted by B Cigarette Factory to process cigarettes for it. Qingshan cigarette factory processed two kinds of cigarettes with a total value of 600,000 yuan from the cut tobacco provided by B cigarette factory. Charge processing fee100000 yuan.

A city tax authorities in the approved Qingshan cigarette factory tax payable, the calculation is as follows:

(1) Consumption tax payable in June = 100? 50%=50 (ten thousand yuan)

(2) Consumption tax payable in July =( 10+20)? 50%= 15 (ten thousand yuan)

(3) Entrusted to process cigarettes, the consumption tax payable =60? 50%=30 (ten thousand yuan)

In this regard, Qingshan Cigarette Factory objected and applied for reconsideration to the tax authorities of C City at the next higher level. After the trial, the tax authorities of C City decided to revoke the approval of the tax authorities of A City.

Analysis:

1. Determination of taxable consumer goods sales. Article 5 of the Provisional Regulations of the People's Republic of China on Consumption Tax stipulates that the consumption tax shall be calculated by the method of ad valorem or quantitative quota. The calculation formula of tax payable is as follows:

Tax payable calculated by ad valorem rate method = sales? tax rate

The tax payable calculated by the quantitative quota method = sales quantity unit? amount of tax

Taxable consumer goods sold by taxpayers shall be calculated in foreign exchange, and the taxable amount shall be calculated at the foreign exchange market price of RMB.

Article 6 stipulates that the sales amount stipulated in Article 5 of these Regulations refers to the total price and extra-price expenses charged by taxpayers to the purchasers for selling taxable consumer goods.

As stipulated in Article 14 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Consumption Tax and mentioned in Article 6 of the Regulations? Extra cost? Refers to the funds, collection fees, return profits, subsidies, liquidated damages (deferred payment interest), handling fees, packaging fees, reserve fees, transportation and handling fees, collection funds, prepaid funds and other various out-of-price charges. However, the following payments are not included:

1. The freight invoice of the carrier department is issued to the buyer.

Two, the taxpayer will transfer the invoice to the buyer.

Other extra-price expenses, regardless of whether they belong to the taxpayer's income, should be incorporated into the sales calculation and taxation.

Article 13 stipulates that if the package is not sold at a fixed price, but a deposit is collected, this deposit should not be incorporated into the sales of taxable consumer goods for taxation.

According to the above provisions, the tax authorities of City A made the following two mistakes in determining the taxable sales of Qingshan Cigarette Factory. One is to open the transportation department to the buyer, but Qingshan Cigarette Factory has included the freight of the invoice to the buyer in the sales; The second is to include the packaging deposit in sales. The correct calculation is as follows:

　( 100-5-5)? 5%=45 (ten thousand yuan)

2. Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax stipulates that the taxable consumer goods entrusted for processing refer to the main materials whose raw materials are provided by the entrusting party, and the entrusted party only charges processing fees and some auxiliary materials for processing. According to this regulation, the behavior of Qingshan cigarette factory should belong to entrusted processing behavior, rather than selling self-made taxable consumer goods. In this regard, the tax authorities can only collect value-added tax from Tianchang cigarette factory, but can not increase consumption tax.

The payable VAT amount is:

　20? 17%=3.4 (ten thousand yuan)

3. Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax stipulates that the consumer goods produced by taxpayers for their own use and used for continuous production of taxable consumer goods refer to the direct materials used for the production of final taxable consumer goods and constitute the final product entity taxable consumer goods. According to this regulation, Qingshan Cigarette Factory shall not be taxed for producing Class A cigarettes from its own cut tobacco. The tax authorities can only levy consumption tax on the final product entity Class A cigarettes, and the tax payable is calculated as follows:

　20? 50%= 10 (ten thousand yuan)

Comments:

For the tax officials of the tax authorities in A city, this case shows that they really don't understand the tax law and haven't studied it carefully. Maybe they do, but they have always forgotten the tax law. For example, Qingshan Cigarette Factory commissioned two types of cigarettes for a cigarette factory in B city. They not only increased the consumption tax, but also did not distinguish the tax rates of Class A cigarettes from Class C cigarettes. Instead, they collected them at the highest tax rate, which made the mistake worse. For another example, they should tax the taxable consumer goods produced and used by Qingshan Cigarette Factory. At the same time, they did not determine the tax rate of cut tobacco, but levied them at the tax rate of Class A cigarettes, which made taxpayers suffer heavy losses.

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