1. The scope of gasoline consumption tax collection includes: automobile gasoline, aviation gasoline and starting gasoline. Industrial gasoline (solvent gasoline) is mainly used as solvent, which does not belong to the scope of this tax item.
Second, the calculation method of gasoline consumption tax:
1, ad valorem tax
Taxable amount = sales of taxable consumer goods × applicable tax rate
2. From the tax amount.
Taxable amount = sales of taxable consumer goods × applicable tax standard
Tax calculation method
3. Self-produced taxable consumer goods
1. Taxable consumer goods produced continuously shall not be taxed;
B other uses: if there are similar sales prices of consumer goods, the tax shall be calculated according to the sales prices of similar consumer goods produced by taxpayers; If there is no similar sales price of consumer goods, the tax shall be calculated according to the composition of taxable value.
Taxable value of composition = (cost+profit) ÷( 1- consumption tax rate)
Taxable amount = component taxable amount × applicable tax rate.
4. If the processing of taxable consumer goods is entrusted, the consumption tax shall be withheld and remitted by the entrusted party at the time of delivery. Calculate and pay taxes according to the sales price of similar consumer goods of the consignee; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value.
Taxable value of components = (material cost+processing fee) ÷( 1- consumption tax rate).
Taxable amount = component taxable amount × applicable tax rate.
5. Imported taxable consumer goods shall be taxed according to their taxable value.
Taxable value of components = (dutiable price+tariff) ÷( l- consumption tax rate).
Taxable amount = component taxable value × consumption tax rate.
Gasoline is a major category of light petroleum products. It is made of natural or artificial petroleum through desalination, primary distillation, catalytic cracking and blending. It is a colorless to yellowish liquid, which is flammable, explosive and volatile. According to the production equipment, it can be divided into straight-run gasoline and cracked gasoline. After blending, it is made into gasoline with various uses. According to the purpose, it can be divided into automobile gasoline, aviation gasoline, starting gasoline and industrial gasoline (solvent gasoline).