Analysis topic A winery sells 1, kilograms of liquor every year, with an average selling price of 198 yuan (including tax) and a gross profit of 45%. In order to reduce the tax burden, the company invested in the establishment of. tax planning is feasible. Before and after the planning, the winery and the sales company are affiliated enterprises, and the total value-added tax remains unchanged, while the consumption tax is reduced.

before planning: the sales price per kilogram is 198, the value-added tax of liquor is 198/1.17*.17=28.77 yuan, and the consumption tax is 198/1.17*2%+2*.5=34.85 yuan

after planning: the consumption tax per kilogram is 138/1.17 * 2%+.

the planning basis is the tax avoidance planning of transfer pricing of affiliated enterprises. The tax payment of consumption tax occurs in the production field (including production, entrusted processing and import), not in the circulation field or the ultimate consumption link. That is to say, the taxpayers of consumption tax are units and individuals engaged in the production, entrusted processing and import of consumer goods stipulated in the Regulations in China. Therefore, if an affiliated enterprise that produces (entrusts processing and imports) taxable consumer goods sells taxable consumer goods to its independent accounting sales department at a lower sales price, because it is in the sales process, it only pays value-added tax and does not pay consumption tax, which can reduce the overall consumption tax burden of the group, but the value-added tax burden remains unchanged.

Remarks: I don't know if it's right. I analyzed it myself. I hope I can help you and choose the best one.